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

Where the accounting system in Iraq is still using many of these accounting practices according to the legal requirements to measure assets and liabilities away from the measurement that results in information representing the economic essence and represent honestly the financial situation and financial performance and future cash flows, and the needs of users of financial reports to useful accounting information adopted The International Accounting Standards Board (IASB) represents the true representation of accounting information in accordance with the concept of economic substance, which is the basis for the preparation and development of international accounting standards, and because accounting is part of the

In this study, composite materials were prepared using unsaturated polyester resin as binder with two types of fillers (sawdust and chopped reeds). The molding method is used to prepare sheets of UPE / sawdust composite and UPE / chopped reeds composite. The mechanical properties were studied including flexural strength and Young's modulus for the samples at normal conditions (N.C). The Commercial wood, UPE and its composite samples were immersed in water for about 30 days to find the weight gain (Mt%) of water for the samples, also to find the effect of water on their flexural strength and Young's modulus. The results showed that the samples of UPE / chopped reeds composite gained highest values of flexural strength (24.

The measurement of vitamin B1 in pure and pharmaceutical formulations was proposed by using a straightforward and sensitive spectrophotometric approach. Sulfacetamide (SFA) is diazotized, then coupled with vitamin B1 in alkaline media to produce a colored azo dye complex with a stability constant of 5.597 × 105 L/mol. The product is stable, with a maximum absorption wavelength of 489.5 nm, molar absorptivity of 10108 L/mol∙cm, Sandell's sensitivity of 0.0334 μg/cm2, detection limit of 0.0135 μg/mL, and Beer's law being observed over the concentration range of 0.2–20.0 μg/mL. The stability constant and stoichiometry of the produced azo dye were calculated using the continuous variation (Job's) and mole ratio methods. The suggested ap

This study is unique in this field. It represents a mix of three branches of technology: photometry, spectroscopy, and image processing. The work treats the image by treating each pixel in the image based on its color, where the color means a specific wavelength on the RGB line; therefore, any image will have many wavelengths from all its pixels. The results of the study are specific and identify the elements on the nucleus’s surface of a comet, not only the details but also their mapping on the nucleus. The work considered 12 elements in two comets (Temple 1 and 67P/Churyumoy-Gerasimenko). The elements have strong emission lines in the visible range, which were recognized by our MATLAB program in the treatment of the image. The percen

According to the famous saying of the medieval physician Paracelsus, "There is no substance without poison. Only the dose determines the extent of the toxic effect." Here, the effect of monosodium glutamate (MSG) on human health and the risks to the health of its frequent use in the short term was addressed and the long term was evaluated according to the studies of several researchers specializing in this regard. Monosodium glutamate (MSG) is known as one of the most popular food additives that classified as a flavor enhancer. Parts of the evidence were reviewed from the literature explaining its effect on immune system cells in addition to metabolic disorders by exposing individuals to obesity and what is known as metabolic syndrome, as w

Thin films samples of Bismuth sulfide Bi2S3 had deposited on
glass substrate using thermal evaporation method by chemical
method under vacuum of 10-5 Toor. XRD and AFM were used to
check the structure and morphology of the Bi2S3 thin films. The
results showed that the films with law thickness <700 nm were free
from any diffraction peaks refer to amorphous structure while films
with thickness≥700 nm was polycrystalline. The roughness decreases
while average grain size increases with the increase of thickness. The
A.C conductivity as function of frequency had studied in the
frequency range (50 to 5x106 Hz). The dielectric constant,
polarizability showed significant dependence upon the variation of
thic

Traffic management at road intersections is a complex requirement that has been an important topic of research and discussion. Solutions have been primarily focused on using vehicular ad hoc networks (VANETs). Key issues in VANETs are high mobility, restriction of road setup, frequent topology variations, failed network links, and timely communication of data, which make the routing of packets to a particular destination problematic. To address these issues, a new dependable routing algorithm is proposed, which utilizes a wireless communication system between vehicles in urban vehicular networks. This routing is position-based, known as the maximum distance on-demand routing algorithm (MDORA). It aims to find an optimal route on a hop-by-ho