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

   The current investigation concluded an  anatomical study of the cultivated species Pelargonium graveolens  L. 'Hér belong to the  Geraniaceae family and which  cultivated as an  ornamental plant, fresh specimen were collected from different region  in  Baghdad ,the study vegetative parts (leaf, stem and petiole) in details ,the upper and lower epidermis of leaf and epidermis of  stem  also studied, ordinary epidermal cells and stomatal complexes studied in term of shapes and  dimensions  ,the result showed that stomatal in leaf and stem is anomocytic type, the cross sections of the vegetative parts  prepared by microtome and free hand sectioning. The tissues of these parts include the number an

Toxic substances have been released into water supplies in recent decades because of fast industrialization and population growth. Fenton electrochemical process has been addressed to treat wastewater which is very popular because of its high efficiency and straightforward design. One of the advanced oxidation processes (AOPs) is electro-Fenton (EF) process, and electrode material significantly affects its performance. Nickel foam was chosen as the source of electro-generated hydrogen peroxide (H₂O₂) due to its good characteristics. In the present study, the main goals were to explore the effects of operation parameters (FeSO₄ concentration, current density, and electrolysis time) on the catalytic perform

Laurylamine hydrochloride CH3(CH2)11 NH3 – Cl has been chosen from cationic surfactants to produce secondary oil using lab. model shown in fig. (1). The relationship between interfacial tension and (temperature, salinity and solution concentration) have been studied as shown in fig. (2, 3, 4) respectively. The optimum values of these three variables are taken (those values that give the lowest interfacial tension). Saturation, permeability and porosity are measured in the lab. The primary oil recovery was displaced by water injection until no more oil can be obtained, then laurylamine chloride is injected as a secondary oil recovery. The total oil recovery is 96.6% or 88.8% of the residual oil has been recovered by this technique as shown

This work includs synthesis of several Schiff bases by condensation of 6- methoxy – 2- amino benzothiazole with some aldehydes and ketones (2- hydroxyl benzaldehyde, 4- hydroxyl benzaldehyde, 4- N,N –dimethy amino acetophenone, benzophenone) to abtain schiff bases (1-5). These schiff bases were found to react with phthalate anhydride to give oxazepine derivatives (6-10) that were reacted with primary aromatic amines to give Diazepine derivatives (11-15). Besides, we prepared new tetrazole derivatives (16-20) from the reaction of the prepared Schiff bases with sodium azide in the prepared compounds that were characterized by physical properties, FT-IR and some of the 1H-NMR and 13C –NMR spectroscopy.

This work was included external morphological study of horse fly Tabanus indrae Hauser 1939 new record in Iraq, which belongs to family: Tabanidae order: Diptera. The study was involved the most important taxonomic external characters of the: head, thorax, abdomen and their appendages which are: antenna, maxillary palp, wings, legs, spotting in coloring pattern and female genitalia of abdomen

Portland Cement is manufactured by adding 3% gypsum to clinker which is produced by grinding, pulverizing, mixing, and then burning a raw mix of silica, and calcium carbonate. Limestone is the main source of carbonates, while clay collected from arable land is the main source of silica. The marl in the Euphrates Formation was studied as an alternative to arable lands. Nine boreholes drilled and penetrated the marl layer in selected locations at the Kufa cement quarry. Forty-one samples of marl from boreholes and four samples of limestone from the closed area were collected. The chemical content of the major oxides and the hardness of the marl layer was very encouraging as a raw material for Portland Cement as they are SiO2 (17.60),

      In this paper we shall prepare an  sacrificial solution for fuzzy differential algebraic equations of fractional order (FFDAEs) based on the Adomian decomposition method (ADM) which is proposed to solve (FFDAEs) . The blurriness will appear in the boundary conditions, to be fuzzy numbers. The solution of the proposed pattern of  equations is studied in the form of a convergent series with readily computable components. Several examples are resolved as  clarifications, the numerical outcomes are obvious that the followed approach is simple to perform and precise when utilized to (FFDAEs).