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

The present study was designed to determine the predictive capacity of Coronavirus’s impact, as well as, the psychological adjustment among university students in Oman. A total of (566) male and female students were employed to form the swtudy sample. The descriptive method was used. The findings showed that there is a significantly university student affected by Coronavirus; the dimensions of scale were arranged as follows: the Academic requirements of pandemic came first, the social communication came second, and the academic future stress came in third. The results also showed that Psychological Adjustment among University Students was affected by the Coronavirus pandemic, the average was low. Also, the result showed that the Corona

The calculation of the charge on an isolated dust grain immersed in plasma with different grain sizes is a challenging one, especially under moderately high plasma temperature when secondary electron emission significant. The discrete charging model is used to calculate the charges of dust grain in dusty plasma. In this model, we included the effect of grain size dependence on secondary electron emission. The results show that the secondary electron emission from the glass dust grains due to energetic electron (40eV) can lead to the small grain to be slightly more positive than the large grain. Under these conditions, the smaller and larger grains would be attracted rather than repelled, which possibly lead to enhanced coagulation rates.

Landlocked countries are displayed geopolitical new geo-political and intended to
countries that do not have sea views, a phenomenon present in four continents of the world
are: Africa, Europe, and Asia, and South America and the number arrived at the present time
to the (44) state the largest number of them in the continent it arrived in Africa (16) countries
in Asia (13) countries and Europe (13) In the State of South America two. This phenomenon
emerged due to the division of federations and empires and colonial treaties and others. But
the negative effects suffered by these countries may vary from one country to another, since
these countries in the continent of Europe, for example, is different from the same cou

This study aimed to see how allicin (45mg/kg BW) affected diabetic Mellitus in male rats (DM). Forty male rats were utilized, and they were split into four groups at random for 42 days. T2 was treated with 45 mg/kg B.W of allicin dissolved in 1 ml of D.W daily and injected with a single dose of sodium citrate buffer (0.5ml Intra-Peritoneal IP), DM was induced in T1 and T2 by injection of a single dose of streptozotocin 50 mg/kg B.W IP, T1 was assigned as a positive control, T3 received 45 mg/kg B.W. of allicin dissolved in 1 ml D.W. every day, and a single dose of sodium citrate buffer was injected (0.5ml IP). When diabetic rats treated with allicin in T2 were compared to diabetic rats in T1, the findings indicated a significant increase (P

This study was conducted to identify the health status of children's nurseries in the city of Baghdad and to identify improper dietary habits practiced by these children have shown the results of this study that the same proportion of childhood diarrhea disease research and infections

Background: Psoriasis is a common inflammatory condition worldwide, with an average prevalence ranging from 2% to 3%. However, the incidence of psoriasis varies among different ethnic groups and regions. Elevated leptin levels have been associated with increased cellular proliferation, including T-cells. Additionally, high leptin levels may stimulate the synthesis of proinflammatory cytokines such as ILـ6 and TNFـα. Objectives: To evaluate the effect of Apremilast on Leptin in obese psoriatic patients. Subjects and Methods: Thirty patients with psoriasis were included in This prospective cohort study to measure the levels of serum Leptin by using the ELISA technique, before and after receiving Apremilast. Result: The present work

This study is to evaluate plasma levels of several cytokines in preeclamptic pregnancies compared to those of healthy pregnancies. Ninety pregnant women with preeclampsia (37 mild & 53 severe) and thirty healthy pregnant women were enrolled in the study. Blood samples were taken and plasma levels of IL-8, IL-10, and IFN-? were measured by enzyme-linked immunosorbent assay (ELISA). Preeclamptic women and their severe cases but not mild cases had significantly (P<0.05) increased levels of plasma IL-8, and IFN-? as compared with healthy pregnancies. By contrast, plasma levels of IL-10 was significantly (P<0.05) increased in healthy pregnant women as compared to all groups of preeclampsia. Preeclampsia is associated with an imbalance betwe

Objectives: to compare health of mothers and neonatal among age groups, to find out the correlation between
age groups and mother and neonatal health.
Methodology: A descriptive study was carried out at delivery rooms of three teaching hospitals in Baghdad city
from Feb. 28th through May. 28th
, 2013. A purposive (non-probability) sample of 300 laboring women was selected
from delivery rooms categorized into three groups, group 1 (≤19) years, group 2 their age between (20-35) years
old and group 3 their age (≥35) years. The data were collected through the use of constructing questionnaire, an
interview technique with mothers and reviewing their medical records as means of data collection; The
questionnaire con

Achieving high achievement in the sport of fencing requires thinking, awareness and visual tracking, as visual tracking is one of the important visual abilities that a fencing player needs and is considered one of the special visual abilities as it contributes and helps in the correct motor, mental and mental performance and gives the fencing the ability to perfect and accomplished performance in training and competition. Where the research problem lies in the weak skill performance of the fencing players as a result of the weakness in possessing visual and mental abilities. The two researchers used the experimental method in a controlled manner (experimental and control groups) with a pre and post-test. The research community was identifie