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 study aims to determine the extent to which Palestinian elites use digital diplomacy to confront the Israeli narrative by exploring the motives for usage, patterns, essential digital diplomatic tools, and achieved satisfactions. The study adopted a survey methodology and employed a questionnaire distributed to a sample of 110 Palestinian political and media elites.
The study arrived at several key findings, including: Palestinian elites allocate a substantial (%67) of their efforts towards employing digital diplomacy as a response to the Israeli narrative. The foremost platforms employed for this purpose are Facebook and Twitter. The primary motivation for utilizing these digital platforms is to present

The goal of this study is to perceive the immunological sex-differences in puberty age who have positive anti-Toxoplasma Immunoglobulin-G (IgG) specific antibodies. From the first of November 2012 till the end of April 2013, 303 blood samples were collected from students in both genders (150 males and 153 females) were divided into two age groups: group (A) which included subjects with age range (12-15) years old and group (B) which included subjects with age range (16-19) years old. Serum samples were tested for toxoplasmosis infections by using Enzyme Linked Immunosorbent Assay (ELISA) for anti-Toxoplasma IgG antibodies test. The results revealed that 107/303 (35.31%) of the studied subjects showed seropositive toxoplasmosis, 60 males

Soil is considered one of the main factors of subsidence phenomena which
became continually happen in Baghdad (Ghazalia, Ameria, and Hay al-Amyl)
causing bad effects as shortage of drinking water, traffic jam and formation
swamps.
This thesis depends on soil study to a depth 15 meters, due to its
importance in subsidence. This done through specifying its chemical physical
properties.
Soil within Iraq climate, in case of water stopping for any reason it contract
and shrink away especially when it exposed to high pressure these factors
finally caused subsidence. In case of leakage underground water or that of
damaged water pipes this will contribute to chemical reactions which damage soil
structure and incr

The present study was carried out to evaluate the biological effects of chitin synthesis inhibitor, applaud (Buprofezin); on immature stages of mosquito, Culex quinquefasciatus. The study showed that the chitin synthesis inhibitor applaud caused biological effects represented in molting failure of larva to subsequent phase or to pupal stage, pupa to adults and mortality. The percentage of the effects differed depending on concentrations used; significantly increased with increasing of concentrations. Also the failure of molting significantly increased compared with mortality at low concentrations and inversely at high concentrations, due to lethal effect of buprofezin at high concentrations. The study of the accumulative death of the fir

CO2 laser (10.6 μm) is the most often used laser in the oral surgery due to its high absorption by water of the oral tissues. Several benefits of the use of CO2 laser have been reported for oral surgical procedures. This study aims to evaluate the effect of CO2 laser on soft and hard oral tissues (in vitro study). This study was done on fresh tissues from sheep’s head. CO2Surgical Laser with different operation modes was used; 0.2 mm spot size using different laser parameters on the tongue, and bone making holes, incisions and cutting. The depths and widths of holes and incisions were measured using endodontic file under magnification. The speed of incisions was calculated and the required time for cutting was measured using sport clo