The purpose of the International Financial Reporting Standard (IFRS 15) is to determine the basis for reporting useful information to the users of financial reports on the nature, amount, timing and uncertainty about revenues and cash flows arising from a contract with a customer. It is based on specific conditions for recognizing revenue from the contract. When the two parties to the contract or one of them fulfil the performance obligations, specifically after the customer has the ability to exercise control over the product or service that is the subject of the contract. As a result of the failure of the revenue reporting requirements in the Iraqi environment to provide adequate and honestly representative information on the o

This investigation was carried out to study the treatment and recycling of wastewater in the cotton textile industry for an effluent containing three dyes: direct blue, sulphur black and vat yellow. The reuse of such effluent can only be made possible by appropriate treatment method such as chemical coagulation. Ferrous and ferric sulphate with and without calcium hydroxide were employed in this study as the chemical coagulants.
The results showed that the percentage removal of direct blue ranged between 91.4 and 94 , for sulphur black ranged between 98.7 and 99.5 while for vat yellow it was between 97 and 99.

This study was aimed to investigate the load of bacterial contaminant in fresh meat with different types of bacteria.One handered and seven samples were collected from different regions of Baghdad . These samples included 37 of fresh beef 70 of fresh sheep meat. All samples were cultured on different selective media to identitfy of contaminated bacteria .The result revealed that The percentage of bacterial isolate from raw sheep meat were, % 23.8of StreptococcusgroupD,29.4 % of Staphylococcus aureus ,14.7 % of E.coli , %4.9of Salmonella spp, ,%3.5 of pseudomonas aeruginosa, %14.7.%14.7 of Proteus spp.% 2.1 of Listeria spp while the raw beef meat content %5.55 of Staphylococcus aureus, %8.14 of streptococcus group D , %5.18 %1.85 of E.coli,

he current research aims at showing the correlation and effect of the internal environment analysis in the quality of health service in AL_Elwiya Maternity Teaching Hospital, researcher depended on the integral method in the "analytical descriptive method" for the study of the relation between the main variables and the sub-variables throughout data collection required by the theme of this study, a case study" in tackling the data and information related to the financial aspects of the internal environment.

The problem of the study was manifested in the essential question, that is (is there internal struc

The present study discusses the problem based learning in Iraqi classroom. This method aims to involve all learners in collaborative activities and it is learner-centered method. To fulfill the aims and verify the hypothesis which reads as follow” It is hypothesized that there is no statistically significant differences between the achievements of Experimental group and control group”. Thirty learners are selected to be the sample of present study.Mann-Whitney Test for two independent samples is used to analysis the results. The analysis shows that experimental group’s members who are taught according to problem based learning gets higher scores than the control group’s members who are taught according to traditional method. This

The present study discusses the problem based learning in Iraqi classroom. This method aims to involve all learners in collaborative activities and it is learner-centered method. To fulfill the aims and verify the hypothesis which reads as follow” It is hypothesized that there is no statistically significant differences between the achievements of Experimental group and control group”. Thirty learners are selected to be the sample of present study.Mann-Whitney Test for two independent samples is used to analysis the results. The analysis shows that experimental group’s members who are taught according to problem based learning gets higher scores than the control group’s members who are taught according to traditional method. This

This experiment was conducted to evaluate the effect of foliar spraying with gibberellic acid concentrations (0,50,100)mg.L­¹ and proline acid concentrations (0, 25, 50)mg.L­¹ and their interactions on some growth parameters of pea plant using clay pots in the botanical garden of Biology Department College of Education for pure science Ibn –Al-Haitham ,Baghdad University, for the growing season 2012-2013 the experiment involved the studing of some growth parameters as plant?s height, dry weight, wt. of pods.plant­¹, biology yield and the concentration of some major elements (nitrogen, phosphorus and calcium) in plant?s seeds. The experiment was designed according to Completely Randomized Desig(CRD) with three replications. R

The purpose of this research is to study the quality of scientific research at the University of Baghdad in light of scientific piracy and plagiarism of research and results and attribute it to others intentionally or unintentionally. Proactive writing such as stealing ideas or synthesizing the results of one another over others and its negative impact on the quality of scientific outputs and the reputation of educational organizations through an exploratory study in the faculties of the University of Baghdad, scientific and humanitarian. As for the aims of the study, it was determined by determining the negative impact of piracy on scientific research. A Likert five-point scale was used in this research. The research community c

The genus Larra Fabricius, 1793 (Hymenoptera: Crabronidae) is recorded for the first time from Vietnam. Three species and two subspecies belonging to this genus as follows: L. amplipennis (F. Smith, 1873); L. carbonaria (F. Smith, 1858); L. fenchihuensis Tsuneki, 1967; L. polita polita (F. Smith, 1858) and L. polita luzonensis Rohwer, 1919 are presented. Keys to both sexes of the three species and two subspecies reported here are provided.