Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev

The current study was conducted on the southern part of Gharaf  River in   order to define the physical-chemical properties and the impact of the Tigris River’s floodplain water on its ecological characteristics during 2019. Four sites were selected along the southern part of the river. The findings showed a strong connection between the temperature of air and water at all sites. A value ranging from 4.85 - 84.65 NTU was reported for turbidity. The water was found to be oligohaline, low alkaline, and well ventilated due to high dissolved oxygen concentrations. Gharaf  River is considered to be of questionable clean water, according to the results of BOD5. The total a

         Effects of Boron on the structure of chloroplasts membrane isolated from cauliflower are investigated , using light scattering technique. Results obtained in this study suggest that Boron in the concentration range (0.1-5 µm) can fluidize the lipids of the chloroplast membrane due to different extent. Mechanisms by which Boron can change the lipid fluidity is discussed. Furthermore, an experimental evidence is presented to show that2µM Boron can mediate conformational changes in the membrane –bound proteins of the cauliflower’s chloroplast.

       Scientists are investigating the efficacy of different biosorbents for promoting economic and environmental viability in purifying contaminants. Among the primary by-products of biodiesel production is waste microalgae biomass, which has the potential to be used as a cheap biosorbent for the treatment of pollution. In the present study, the biomass left over after extracting the chlorella vulgaris was used to test the potential biosorption of CIP from simulated aqueous solutions. Bisorbent's ability was characterized using Fourier transform infrared spectroscopy (FTIR), scanning electron microscopy (SEM), and energy-dispersive X-ray spectroscopy (EDX). Analysis with a Fourier Transform Infrared Spectrometer revealed that C

Culture heritage reflects nation’s legacy and therefore should be protected from damage in order to pass it to future generations. Recently, such protection can be applied by 3D digitization techniques such as conservation, restoration, documentation, etc. The 3D digitalization of heritage assets has encountered numerous focus in the last two decades due to the development in data capturing techniques and technological advancement in 3D remote sensing (RS) approaches such as photogrammetry and laser scanning. However, the abundance of 3D information resources and spatial data modelling and analysis methods have urged stakeholders to adopt intelligent 3D dat

The performance of a diesel engine was tested with diesel oil contaminated with glycol at the engineering workshop/Department of Agricultural Machines and Equipment / College of the Agricultural Engineering Sciences at the University of Baghdad. To investigate the impact of different concentrations of glycol on the performance of a diesel engine, an experimental water-cooled four-stroke motor was utilized, with oil containing 0, 100, and 200 parts per million (ppm). Specific fuel consumption, thermal efficiency, friction power, and exhaust gas temperature were examined as performance indicators. To compare the significance of the treatments, the study employed a full randomization design (CRD), with three replicates for each treatment at th

The research aimed to know the effect of the Parashot strategy in developing the reading comprehension skills of first-grade intermediate students in reading. The researchers put the following two null hypotheses: There is no statistically significant difference at the level (0.05) between the average scores of the experimental group students who study the subject Reading with the Parashot strategy in the pre and post-tests in developing reading comprehension skills as a whole. There is no statistically significant difference at the level (0.05) between the average scores of the experimental group students who study the reading material using the Parashot strategy and the average scores of the control group students who study the same subje

Abstract

   The aim of this research is to concentrate on the of knowledge management activities, initial activities: (Acquisition, Selection, Generation, Assimilation, Emission) knowledge, and support activities: (Measurement, Control, Coordination, Leadership) that is manipulate and controlling in achieving knowledge management cases in organization, that’s is leads to  knowledge chain model, then determining the level of membership for these activities to knowledge chain model in a sample of Iraqi organization pushed by knowledge (Universities). The research depends on check list for gaining the data required, theses check list designed by apparently  in diagnosing research dimensions and measurem