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

Reciprocal Teaching is an interactive method that is used to improve reading comprehension. Using this teaching strategy, teachers and students take turns leading discussions regarding sections of text using the four strategies: predicting, questioning, clarifying and summarizing. This study is an attempt to investigate the effect of using reciprocal teaching on improving female college students' achievement in reading comprehension. To fulfill the aim of the study, the researcher has adopted two null hypotheses: first, there is no significant difference between the achievement of students' who practice the reciprocal teaching technique and that of students who do not practice it. Second, there is no statistically significant difference

Osteoblast and osteoclast activity is disrupted in post-menopausal osteoporosis. Thus, to fully address this imbalance, therapies should reduce bone resorption and promote bone formation. Dietary factors such as phyto-oestrogens and Zn have beneficial effects on osteoblast and osteoclast activity. However, the effect of combinations of these factors has not been widely studied. We therefore examined the effect of coumestrol, daidzein and genistein in the presence or absence of zinc sulphate (Zn) on osteoclast and osteoblast activity. Osteoclast differentiation and bone resorption were significantly reduced by coumestrol (10- 7 m), daidzein (10- 5 m) and genistein (10- 7 m); and this direct anti-osteoclastic action was unaffected by Zn (10-

Background: This study aimed to assess the effect of tooth shape ratio on mandibular incisor arrangement. Materials and methods: The sample included dental casts of some dental students and orthodontic patients having Class I dental and skeletal patterns with normal occlusion and severe crowding. The sample was divided into two groups according to the severity of crowding into: group I had Class I normal occlusion with mild or no crowded mandibular dentition and group II had Class I malocclusion with severe crowded mandibular dentition. Each group comprising of 40 subjects (20 males and 20 females). The mesio-distal and facio-lingual crown diameters were measured manually for each cast using modified vernier caliper gauge. Descriptive sta

Background: Asthma is a complicated condition characterized by chronic airway inflammation and airflow restriction, resulting in various respiratory symptoms such as shortness of breath, wheezing, coughing, and chest tightness. The research intended to evaluate and compare the clinical outcomes of two interchangeable treatment regimens administered to a group of Iraqi asthmatic children.

Methods: This observational clinical study was conducted on a sample of pediatric Iraqi asthmatic patients in the central pediatric hospital in Baghdad. The study enrolled asthmatic children with moderate persistent asthma, who a specialized physician had diagnosed. Patients had been allocated

The current study examines the combined impacts of ultrasonic waves and nano silica (NS) on reducing the viscosity Sharqy Baghdad heavy crude oil with an API gravity of 20.32. NS of an average particle size of 59.93 nm and 563.23 m²/g surface area were produced utilizing the sol-gel technique from Iraqi sand. The XRD analysis indicates the existence of an amorphous silica, the SEM analysis showed that NS tends to agglomerate, and the FTIR spectra exhibited the presence of siloxane and silanol groups. In addition, the TGA analysis demonstrated a total weight loss of 15.62%, validating the thermal stability of the NS. The experiments included a study of the impact of ultrasonic power, exposure time, duty cycle, temperature, and the c

A field study aimed at identifying the reality of the application of strategic management in the colleges of education/ University of Baghdad. The research adopted the descriptive analytical approach. The research community, consisting of 801 faculty teachers, has been identified. The research sample was selected in a simple random way and represented 15% of the research community, totalling 124 teaching members. A questionnaire was constructed that included (46) items divided between areas (strategic objectives, strategy planning and formulation, implementation of the strategy, and evaluation of the strategy). The honesty and consistency of the tool was verified. The researcher analyzed the research data using SPSS. The most important resu

In vitro tests have been carried out to find out the efficacy of watery extracts of garlic Allium sativum and hot pepper Capsicum spp. against the trophozoites of Entamoeba histolytica cultivated in liver infusion agar media at 37 c . The doses of ( 0.01, 0.05 ,0.1, 0.5, 1 ml )of garlic and hot pepper watery extracts were added to certain number of E. histolotica trophozoits for exposure time of 24 hrs., the mortality percentage of trophozoites treated with garlic extract were ( 14.82 %, 31.05% ,46.16% , 64.29% , 92.7%) respectively , these percentages were very close to that obtained from the treatment with the hot peper extract which were (17.86%, 32% , 44% ,66.67% ,100%) respectively . Generally these results showed that the ga