Deficiencies in revenue-related accounting standards, including American accounting standards as well as international accounting standards, prompted the issuance of the International Financial Reporting Standard IFRS 15 "Revenue from contracts with customers" as part of the convergence plan between the FASB and the International Accounting Standards Board (IASB) according to the requirements of The joint venture between the two councils, whereby the standard aims to define the basis for reporting useful information to the users of the financial statements about the nature, amount, timing and uncertainty about the revenues and cash flows arising from a contract with the customer, The standard is base

Find all boils down to is marked with (recruitment aesthetic of digital technology for (color) in the film novelist) And the relationship between the aesthetic employment of digital technology for (color) and its impacts on the level of artistic creativity through digital technology and its impacts on the technical and completed the final film in the film.Search and distributed at five chapters The first chapter discusses the methodological framework of the research, which included the research problem and is as follows:What is the digital technology to enrich color in the context in the film narrative to reflect the dramatic effect?And the importance of research and its objectives, including:1 - Employment aesthetic of digital technolog

This work aimed to produce PVA and PVA/Ag nanofibers ultra-high sensitivity photodetector by electrospinning. The electrospinning process was used to successfully prepare PVA nanofibers and a PVA-Ag nanofiber composite. FE-SEM, XRD, UV, I-V characterizations are used to study the morphological, structural, optical, and electrical properties of the material. In contrast, the PVA-Ag nanofiber composite film displayed a cubic structure with favored orientation (200) that indicated the presence of Ag NPs in the PVA-Ag nanofibers film. While the optical energy gap for PVA was 3.96 eV, it was only 2.14 eV for PVA-Ag nanofibers composite film, making this composite sensitive to visible light, particularly green light at 550 nm with a 65% photosens

In the 1980s, the French Administration Roads LCPC developed high modulus mixtures (EME) by using hard binder. This type of mixture presented good resistance to moisture damage and improved . mechanical properties for asphalt mixtures including high modulus, good fatigue behaviour and excellent resistance to rutting. In Iraq, this type of mixture has not been used yet. The main objective of this research is to evaluate the performance of high modulus mixtures and comparing them with the conventional mixture, to achieve this objective, asphalt concrete mixes were prepared and then tested to evaluate their engineering properties which include moisture damage, resilient modulus, permanent deformation and fatigue characteristics. These prope

Expansion the engineering consultancy offices in the universities of Iraq, about (14) offices, leading to increas the competition between them, especially after the great trends of Iraqi government agencies to use the academic experiences and their efficiencies in general, due to non-existence of the engineering qualification in the government institutions to do the engineering designs ,supervision of projects and other engineering works which are practicing by the engineering consultancy offices in order to get the best performance of the work.Within this serious competition, needing a specific approach to enable government agencies to choose the optimal and alternative consultancy office to meet specific project and not rely on cronyis

In the 1980s, the French Administration Roads LCPC developed high modulus mixtures (EME) by using hard binder. This type of mixture presented good resistance to moisture damage and improved mechanical properties for asphalt mixtures including high modulus, good fatigue behaviour and excellent resistance to rutting. In Iraq, this type of mixture has not been used yet. The main objective of this research is to evaluate the performance of high modulus mixtures and comparing them with the conventional mixture, to achieve this objective, asphalt concrete mixes were prepared and then tested to evaluate their engineering properties which include moisture damage, resilient modulus, permanent deformation and fatigue characteristics. These pro

In order to a chive the aim of the research the researcher chose the (Nebras kindergarten) to be the search sample .the member of the sampleFrom(males and fameless)and the researcher chose the class of(butterfly) as experimental group to do the pantomime consist of(15)males and fameless, and put(singles, senses ,double senses and communal senses)in the binging of the experiment the researcher applied the measurement of(AL Kaswany and other)as(pre_ test)which prepare to measure, the movement skills for kindergarten, the measurement have the validity and reliability to knowledge the difference between the two experiment. The experiment continue from(20/1/201to 20/2/2014)in the end of experiment the researcher applied the measurement of(AL

The aim of this work is to provide an efficient selection technique as a part of planning process to guide the decision makers to decide the preferences of one supplier over another for purchasing lab instruments in education domain. Fuzzy Analytical Hierarchy Process has used as a multi-criteria decision process, as an industrial engineering tool with certain emphasis on the qualitative aspects required to the decision makers. While the concept of degree of possibility for each criterion is used to reach its relative weights, a specific methodology created to reach the final objective decision of supplier selection. A questionnaire form was developed and distributed to five universities located in Baghdad province with a total