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 condenser in a domestic refrigerator system without wires and a condenser with a novel design consisted of number of loops as elliptical shape is investigated experimentally in this work. The experiment was conducted with a refrigerator designed to work with HFC134a, under no load and with loads of (1.5,3 and 12 liters of water). In particular, the effects of shape change of the condenser were very important in heat transfer enhancement and reduce of the frictional loss as a result of reducing the pressure drop in the condenser. The results shown that compressor work decreases with elliptical condenser about (8.6% to 11.3%), and then the power consumption decreases also. The performance of household refrigerator with

In the present work advanced oxidation process, photo-Fenton (UV/H2O2/Fe+2) system, for the treatment of wastewater contaminated with oil was investigated. The reaction was influenced by the input concentration of hydrogen peroxide H2O2, the initial amount of the iron catalyst Fe+2, pH, temperature and the concentration of oil in the wastewater. The removal efficiency for the system UV/ H2O2/Fe+2 at the optimal conditions and dosage (H2O2 = 400mg/L, Fe+2 = 40mg/L, pH=3, temperature =30o C) for 1000mg/L load was found to be 72%.

A variety of oxides were examined as additives to a V2O5/Al2O3 catalyst in order to enhance the catalytic performance for the vapor phase oxidation of toluene to benzoic acid. It was found that the modification with MoO3 greatly promoted the little reaction leading to improve catalyst performance in terms of toluene conversion and benzoic acid selectivity. The effect of catalyst surface area, catalyst promoters, reaction temperature, O2/toluene, steam/toluene, space velocity, and catalyst composition to catalyst performance were examined in order to increase the benzoic acid selectivity and yield.

Aim: To evaluate the effect of two bonding systems and two curing systems on sealing ability of class V composite restorative materials. Materials and methods: This study was performed in vitro on 40 caries free upper first premolar teeth. The Standardized class V cavity preparation on buccal and lin- gual surfaces of each tooth was done. Then the teeth were randomly divided into two major groups each of twenty. 40 cavities were performed on these teeth and the first group7th generation bonding agent (i Bond) were applied according to the manufacturer instructions and single increment of univer- sal composite (XRV Herculite) from kerr were applied and twenty of the cavities were cured with con- ventional light cure device (astralis-5) and t

Abstract: Background: Staphylococcus aureus is Gram-positive bacteria that lives as a normal flora in living organisms but can be pathogenic to humans. Although a relatively unspectacular, nonmotile coccoid bacterium, S. aureus is a dangerous human pathogen in both community-acquired and nosocomial infections. Due to the increasing emergence of new strains of this antibiotic-resistant bacteria, it has become essential to approach different methods to control this pathogen. One of these methods is the antimicrobial photodynamic inactivation process using a low-level laser, in this paper, the Photodynamic effects of Rose Bengal and LLLL on the virulence factors of S.aureus were evaluated.

Objective: To evaluate the psychological work environment's effect on the workers’ productivity in Baghdad
City industries at Al-Rusafa and Al-Karkh Sectors.
Methodology: A descriptive evaluation design is employed throughout the present study from May 25th 2012
through January 7
th
, 2014. A purposive (non probability) sample is selected for the study which includes (500)
workers from industries at AL-Russafa and AL-Kerch sectors in Baghdad City. A questionnaire is constructed to
gather data which may assist to achieve the objective of the study. Content validity of the instrument is
determined through eliciting the opinions of a panel of (10) experts and the reliability through a pilot study by
using intern

The aim of this paper is to determine the effect of nostalgia marketing on consumers’ purchase intention and demographic factors. Nostalgia marketing is one of the marketing ideas that some organizations use it to attract customers by evoking memories or heritage in their minds. This method would affect the emotions and feelings of people, which may raise their desire to buy. The questionnaire was used as a tool for data collection, and it was distributed to a random sample of 512 individuals. A sample is a group of individuals who have seen small sculptures displayed in shops inside Babylon Mall in Baghdad. The small sculptures show the life of Baghdadis in the fifties and sixties of the last century. Statistical software was used for

In this research we study the effect of UV radiation on pure PC samples and doped samples with plasticizer (DOP) for different exposure times (6, 12, 18, 24h). The study have been made on the change in the IR spectra causes by the UV radiation on both kinds of samples, besides the morphology changes were also studied by the optical microscope. From the results we conclude that the increasing of exposure causes the elaboration of CO₂ and C₂ gases.

Magnetic plaster kiln dust (MPKD) was synthesized as a unique, low-cost composite reused of byproduct plaster kiln dust (PKD), which is considered a source of air pollution. The FESEM, EDS, XRD, FTIR, VSM, and BET tests were used to characterize the MPKD. The characterization revealed that the MPKD was nanotubes non-agglomerated and super-paramagnetic with a high specific surface area (102.7 m²/g). Compared with the specific area of other materials (composites), the MPKD could be considered a promising substance in the field of water/wastewater treatment.