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

   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

The category of those who agree with the phrase: The Environment and Life Program warns me of the environmental damages resulting from the issue of using black oil in electrical generators in residential neighborhoods came first, with a high rate of 81.4%. With the environment, the public always turns to the public broadcasting service and its programs to provide knowledge so that it can avoid it. Thus, the respondents' attitude towards this issue was positive.

Because of the tremendous changes in the business environment and significant growth in living standards, increased demand for services in general and about the realized practitioners in the field of service that traditional marketing strategies and models administrative based solutions to mono as the price alone does not lead to the desired outcomes with customers and even organizations as it does not apply always for the manufacture of their services unique . therefore , the need to learn marketing service order and a clear and critical to avoid failures in service and the marketing document to knowledge would avoid the organization that the failure in the delivery of service and enhances the desired response to fix it in a tim

Simultaneous determination of Furosemide, Carbamazepine, Diazepam, and Carvedilol in bulk and pharmaceutical formulation using the partial least squares regression (PLS-1 and PLS-2) is described in this study. The two methods were successfully applied to estimate the four drugs in their quaternary mixture using UV spectral data of 84synthetic mixtures in the range of 200-350nm with the intervals Δλ=0.5nm. The linear concentration range were 1-20 μg.mL-1 for all, with correlation coefficient (R2) and root mean squares error for the calibration (RMSE) for FURO, CARB, DIAZ, and CARV were 0.9996, 0.9998, 0.9997, 0.9997, and 0.1128, 0.1292, 0.1868,0.1562 respectively for PLS-1, and for PLS-2 were 0.9995, 0.9999, 0.9997, 0.9998, and 0.1127, 0.

In this study, a mathematical model for the kinetics of solute transport in liquid membrane systems (LMSs) has been formulated. This model merged the mechanisms of consecutive and reversible processes with a “semi-derived” diffusion expression, resulting in equations that describe solute concentrations in the three sections (donor, acceptor and membrane). These equations have been refined into linear forms, which are satisfying in the special conditions for simplification obtaining the important kinetic constants of the process experimentally.

Abstract

The aim of the current research is to identify the level of administrative applications of expert systems in educational leadership departments in light of the systems approach. To achieve the objectives of the research, the descriptive-analytical and survey method was adopted. The results showed that the level of availability of the knowledge base for expert systems in educational leadership departments (as inputs) was low. The level of availability of resources and software for expert systems in educational leadership departments (as transformational processes) came to be low, as well as the level of availability of the user interface for expert systems in educational leadership departments (as outputs

           In the nineteenth century, a new type of cities appeared, known as new cities located on the edges of major cities, and these cities began to  decentralization, urban studies turned to this type of cities to find out the most important reasons for the emergence of new cities and find out what those cities will become . Therefore, we will discuss in this research how the urban emergence of these cities (edge cities) occurs, so the research formulates its problem : The need to know the stages that edge cities go through, ending with their emergence, and the mechanisms that cities take within their context  ( regeneration or adaptation ), Assuming that edge cities are a

The performance of a solar assisted desiccant cooling system for a meeting-hall located in the College of Engineering/University of Baghdad was evaluated theoretically. The system was composed of four components; a solar air heater, a desiccant dehumidifier, a heat exchanger and an evaporative cooler. A computer simulation was developed by using MATLAB to assess the effect of various design and operating conditions on the performance of the system and its components. The actual weather data on recommended days were used to assess the load variation and the system performance during those days. The radiant time series method (RTS) was used to evaluate the hourly variation of the cooling load. Four operation modes were employed for perform