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

Abstract Since unmethylated CpG motifs are more common in DNA from bacteria than vertebrates, and the unmethylated CpG motif has recently been reported to have stimulatory effects on lymphocytes, we speculated that bacterial DNA may induce inflammation in the urinary tract. To determine the role of bacterial DNA in lower UTI, we intraurethrally injected prokaryotic DNA (extracted from E. coli) in white mice and performed histopathological study for the kidneys and urinary bladders, 24 h after the exposure. The results showed infiltration of inflammatory cells, shrinkage of glomerulus and increase the capsular space, as well as edema formation in kidney tissues. Moreover, urinary bladder sections showed infiltration of inflammatory cells.

A polycrystalline PbxS1-x alloys with various Pb content ( 0.54 and 0.55) has been prepared successfully. The structure and composition of alloys are determined by X-ray diffraction (XRD), atomic absorption spectroscopy (AAS) and X-ray fluorescence (XRF) respectively. The X-ray diffraction results shows that the structure is polycrystalline with cubic structure, and there are strong peaks at the direction (200) and (111), the grain size varies between 20 and 82 nm. From AAS and XRF result, the concentrations of Pb content for these alloys were determined. The results show high accuracy and very close to the theoretical values. A photoconductive detector as a bulk has been fabricated by taking pieces of prepared alloys and polished chemic

Recommender Systems are tools to understand the huge amount of data available in the internet world. Collaborative filtering (CF) is one of the most knowledge discovery methods used positively in recommendation system. Memory collaborative filtering emphasizes on using facts about present users to predict new things for the target user. Similarity measures are the core operations in collaborative filtering and the prediction accuracy is mostly dependent on similarity calculations. In this study, a combination of weighted parameters and traditional similarity measures are conducted to calculate relationship among users over Movie Lens data set rating matrix. The advantages and disadvantages of each measure are spotted. From the study, a n

In the present work we prepared heterojunction not homogenous CdS/:In/Cu2S) by spray and displacement methods on glass substrate , CdS:In films prepared by different impurities constration. Cu2S prepared by chemical displacement method to improve the junction properties , structural and optical properties of the deposited films was achieved . The study shows that the film polycrystalline by XRD result for all film and the energy gap was direct to 2.38 eV with no effect on this value by impurities at this constration .

A nanocrystalline CdS thin film with 100 nm thickness has been prepared by thermal evaporation technique on glass substrate with substrate temperature of about 423 K. The films annealed under vacuum at different annealing temperature 473, 523 and 573 K. The X-ray diffraction studies show that CdS thin films have a hexagonal polycrystalline structure with preferred orientation at (002) direction. Our investigation showed the grain size of thin films increased from 9.1 to 18.9 nm with increasing the annealing temperature. The optical measurements showed that CdS thin films have direct energy band gap, which decreases with increasing the annealing temperature within the range 3.2- 2.85 eV. The absorbance edge is blue shifted. The absorption

 Synthetic polymers such as polyurethane are used widely in the field of biomedical applications such as implants or part of implant systems.

This paper focuses on the preparation of base polymer matrix composite materials by (Hand Lay-Up) method, and studying the effect of selected grain size (32, 53, 63, 75, and 90) µm of (Reenia) particles on some properties of the prepared composite.

Mechanical tests were used to evaluate the prepared system (Tensile, Compression, Impact, and Hardness) tests, and a physical test of (Water absorption %), and all tests were accomplished at room temperature.

Where results showed tensile test (maximum tensile strength and modulus of elasticity) high at small grain size while