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

Achieving goals effectively reflects the success of the institution. However, unless this indicator is coupled with efficiency when achieving goals, the institution will be equal in its achievements, and distinction will remain unachieved. Perhaps the role of the teaching staff in pushing the institution or college towards brilliance focuses on their ability to motivate people on the one hand and their interest in achieving brilliance for the institution. On the other hand, the importance of the research lies in the institution’s reaching a prominent position through the brilliance and creativity of teaching and achieving competition between institutions that make it more brilliance. The study seeks to achieve the goal of the real

Recently, environmental noise has arisen from various sources, such as those from exhaust mufflers of combustion engines found in cars, trucks, or power generators, which produce significant noise during their operation. Controlling the radiated noise from these mufflers is a major factor in improving acoustic comfort and minimizing the impact on the surrounding communities. Numerous research has been presented for this reason by modification of the internal structure of the exhaust muffler. The main objective of this work is to reduce the noise level emitted from exhaust mufflers. This can be achieved by adjusting structure parameters to attenuate the surrounding environment's radiated noise. Analysis of pressure-wave propagation h

The influence of fear on the dynamics of harvested prey-predator model with intra-specific competition is suggested and studied, where the fear effect from the predation causes decreases of growth rate of prey.  We suppose that the predator attacks the prey under the Holling type IV functional response. he existence of the solution is investigated and the bounded-ness of the solution is studied too. In addition, the dynamical behavior of the system is established locally and globally. Furthermore, the persistence conditions are investigated. Finally, numerical analysis of the system is carried out.

The research aims to study the effect of adding (Li2O) to an alkaline glaze containing (K2O, Na2O). Although all the alkaline oxides have common properties, each oxide has something that distinguishes it. The molecular weight of (Li2O) is two times less than that of (Na2O) and three times that of (K2O). Therefore, it is added in small proportions. In addition, it is a very strong flux, so it is not used alone, but rather replaces a part of other alkaline oxides. It was added to an alkali glass that matured at a temperature of 980CO in proportions (2.0,1.4,1.2,0.8,0.4%) instead of (Na2O), using lithium carbonate (Li2CO3) as an oxide source. The glazes mixtures were applied to a white pottery body, and the samples were fired and cooled acc

In this study, geopolymer mortar was designed in various experimental combinations employing 1% micro steel fibers and was subjected to different temperatures, according to the prior works of other researchers. The geopolymer mortar was developed using a variety of sustainable material proportions (fly ash and slag) to examine the influence of fibers on its strength. The fly ash weight percentage was 50%, 60%, and 70% by slag weight to study its effect on the geopolymer mortar's properties. The optimal ratio produced the most significant results when mixed at a 50:50 ratio of fly ash and slag with 1% micro steel fibers at curing temperature 240oC for 4 hours through two days. The compressive strength of the geopolymer mortar increas

The kinetics of nickel removal from aqueous solutions using a bio-electrochemical reactor with a packed bed rotating cylinder cathode was investigated. The effects of applied voltage, initial nickel concentration, the rotation speed of the cathode, and pH on the reaction rate constant (k) were studied. The results showed that the cathodic deposition occurred under mass transfer control for all values of the applied voltage used in this research. Accordingly, the relationship between concentration and time can be represented by a first-order equation. The rate constant was found to be dependent on the applied voltage, initial nickel concentration, pH, and rotation speed. It was increased as the applied voltage increased and decreased as t