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 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

Acne scars are one of the most common problems following acne vulgaris. Despite the extensive list of available treatment modalities, their effectiveness depends upon the nature of the scar. Ablative lasers had been used to treat acne scars; one of them is the fractional CO2 laser. The aim of this study is to evaluate the outcome of fractional CO2 laser in the treatment of acne scars. Methods: Since January 2010 to June 2013, using 10600 nm fractional CO2 laser beams, the acne scar of 400 patients, 188 males and 212 females, mean age of 34 years, have been treated and classified according to severity into four grades following Goodman and Baron classification. Each patient underwent 3-5 sessions once monthly. The mean laser exposure time

Background: Cartilage forms most of the temporary skeleton of the embryo and provides a model in which most bones develop Objective: Using laser therapy to enhance autologous cartilage grafts expansibility and to analyze whether this "enhancement" results in reduced rates of cartilage resorption and greater preservation of normal architectural features compared with "unenhanced" grafts. Type of the study: Cross sectional study. Methods: 24 New Zealand rabbits were divided into two groups (control and treated with 904nm, 10mW diode laser). Auricular cartilage segments measuring 1 cm2 were harvested from both ears of each rabbit, and were implanted in to the subcutaneous region of the left flank. 3 rabbits from each group were anaesthetized a

Design and Construction system for recording Finger print by laser, and separted the signal to noise by holographic element, was done. For safety, total reflection lighting ensures hat aser earns an not enter An operators eyes. Holographic diffraction grating was used instead of computer program to contrast images.

Background: Cartilage forms most of the temporary skeleton of the embryo and provides a model in which most bones developObjective: Using laser therapy to enhance autologous cartilage grafts expansibility and to analyze whether this "enhancement" results in reduced rates of cartilage resorption and greater preservation of normal architectural features compared with "unenhanced" grafts. Type of the study: Cross sectional study.Methods: 24 New Zealand rabbits were divided into two groups (control and treated with 904nm, 10mW diode laser). Auricular cartilage segments measuring 1 cm2 were harvested from both ears of each rabbit, and were implanted in to the subcutaneous region of the left flank. 3 rabbits from each group were anaesthetized

In this study, an approach inspired by a standardized calibration method was used to test a laser distance meter (LDM). A laser distance sensor (LDS) was tested with respect to an LDM and then a statistical indicator explained that the former functions in a similar manner as the latter. Also, regression terms were used to estimate the additive error and scale the correction of the sensors. The specified distance was divided into several parts with percent of longest one and observed using two sensors, left and right. These sensors were evaluated by using the regression between the measured and the reference values. The results were computed using MINITAB 17 package software and excel office package. The accuracy of the results in this wo

An experiment is conducted to determine the effect of magnetic water on the production performance and blood characteristics of common quail, Coturnix coturnix (Linnaeus, 1758). The experimental treatments included T1 = control treatment, T2 = drinking water magnetization at1000 gauss, T3 = drinking water magnetization at 1500 gauss, T4 = diet sprayed with magnetized water 1000 gauss, T5 = diet sprayed with magnetized water 1500 gauss, each treatment with three replicates. The results showed significant superiority of control group in the body weight, weight gain and feed intake compared with treated groups. The egg shell thickness of T2 showed a significant decrease compared to other groups. The third treatment showed