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

In this research, we sought to identify the nature of the relationship between the exchange rate of the Chinese yuan and the value of Chinese exports, through the formulation of a standard model based on the model of common integration, and based on the data of the study and using the test "Angel-Granger" It reflects the relationship between the two research variables, through which the relationship between the RMB exchange rate and the value of Chinese exports was estimated during the period 1978-2017.

The effect of Al dust particles on glow discharge regions, discharge
voltage, discharge current, plasma potential, floating potential,
electron density and electron temperature in planar magnetron
sputtering device has been studied experimentally. Four cylindrical
Langmuir probes were employed to measure plasma parameters at
different point on the radial axis of plasma column. The results
shows the present of Al dust causes to increase the discharge voltage
and reduce the discharge current. There are two electron groups in
the present and absent of Al dust particles. The radial profiles of
plasma parameters in the present of dust are non- uniform. The
floating potential of probe becomes more negatively while

In this study, the flexural performance of a new composite beam–slab system filled with concrete material was investigated, where this system was mainly prepared from lightweight cold-formed steel sections of a beam and a deck slab for carrying heavy floor loads as another concept of a conventional composite system with a lower cost impact. For this purpose, seven samples of a profile steel sheet–dry board deck slab (PSSDB/PDS) carried by a steel cold-formed C-purlins beam (CB) were prepared and named “composite CBPDS specimen”, which were tested under a static bending load. Specifically, the effects of the profile steel sheet (PSS) direction (parallel or perpendicular to the span of the specimen) using different C-purlins c

The system of accounting information role in the success of the economic unit, whether for-profit or non-purposeful, and through the availability of financial reports of information accounting for quality properties in the financial reports, which are the final product of all departments, sections and other parties, including help in strengthen the decisions of the administration and operations of Information economic Unity. The municipalities of economic units, non-profit, which is characterized by certain characteristics, including the multiplicity of activities (service, productivity, construction) and multiple sources of access to resources, so the accounting information system that seeks to provide decision makers with information o

The research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit. The research community represents 38 banks. The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices. John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators ,

This study includes adescription of Human serum Albumin by amodified using ion- exchange chromatography with manipulated comparison with cold ethanol precipitation method , It has been nticed that this procedure is superior orer the classical method . The Final yield by the new method 69.32% with purity of 83.42% compared with cohn which yield 60.30 % with purity of 80.7 % . The new method prored that it suitable for the pusi Fication of such material because it yield no precipitation material and it increases the Final yield of albumin solutions . • Human serum Albumin . • Albumin purification . • Ion – exchange chromatography . • Human plasma . • Albumin extraction .

  This study investigated the effect of applying an external magnetic field on the characteristics of laser-induced plasma, such as its parameters plasma, magnetization properties, emission line intensities, and plasma coefficients, for plasma induced from zinc oxide: aluminum composite (ZO:AL) at an atomic ratio of 0.3 %. Plasma properties include magnetization and emission line intensities. The excitation was done by a pulsed laser of Nd:YAG with 400 mJ energy at atmospheric pressure. Both the electron temperature and number density were determined with the help of the Stark effect principle and the Boltzmann-Plot method. There was a rise in the amount of (n_e) and (T_e) that was produced

The numerical simulation for the low frequency waves in dusty plasma has been studied. The studying was done by taking two special cases depending on the direction of the propagation of the wave:First, when the propagation is parallel to the magnetic field K//B,this mode is called acoustic mode.Second,when K B this mode is called cyclotron mode.In addition, every one of the two modes divided into two modes depending on the range of the frequency.The Coulomb coupling parameter was studied, with temperature T,density of the dust particles Nd ,and the charge of the particle Qd.The low frequency electrostatic waves in dusty grains were studied. Also, the properties of ion-acoustic waves and ion-cyclotron waves are shown to modify even through