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 organizational culture is an effective control mechanism that dictates the behavior of employees and according to their intellectual and social orientations, so it is considered a more powerful way to control employee orientations and determine their management according to organizational rules and regulations, as it was one of the most important factors determining the performance of organizations, while organizational performance is a measure of what the organization has achieved from the objectives of the scheme To ensure that it faces various changes and remains within the global competition, and to reach that it was necessary to identify the most prominent and most important research problems in knowing the extent of com

Growth is a multifactorial process influenced by genetic, nutritional, hormonal, psychosocial and other factors including the general health of a child. Epilepsy defined as a chronic condition characterized by recurrent clinical events or epileptic seizures, which occur in the absence of a metabolic or toxic disease the drugs that use in the treatment of this condition can affect patients growth due to their mechanisms of action. This study aimed to evaluate the effect of some antiepileptic drugs on growth (height and weight) in children with epilepsy. This work involved 51 newly diagnosed children with a different form of epilepsy (Generalized, absent and partial). Patients divided into three groups according to the treatment (group one

The child spends several hours watching animated films, which affect their behavior negatively and positively. This calls parents to monitor what their children are watching, to show them the serious risks of some violent films, and to direct them toward choosing both positive and educational programs that develop their positive behavior. This study aimed to explore the positive and negative effects of watching animation films as well as to identify the role animation films in increasing the cognitive knowledge of kindergarteners. To do this, the descriptive and analytical methods were used. A questionnaire was adopted as a tool for data collection. A scale of (45) items classified into three categories was applied on  the r

The current research aims to identify the multiple intelligences in the fourth students’ acquisition of the literary processes of Arabic grammar and to identify the differences in multiple intelligence according to gender (males - females). The study was determined for students of the fourth literary preparatory Al-Hakim Preparatory (for males) and Rabat Preparatory (for females) of the Second Karkh Education Directorate, topics from the Arabic grammar subject (past tense, present tense, imperative, subject, and object) for the first semester of the academic year 2019-2020. The results showed that there were no statistically significant differences at the significance level (0.05) between the average scores of the students who were tau