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

    Polycystic ovary syndrome (PCOS) is a heterogeneous disorder . PCOS affects 6–10% of women during their reproductive life. Patients with PCOS are in the high risk for coronary heart disease because of their abnormal lipid profile, insulin resistance and obesity. The present study aimed to shed a light on the contribution of  sialic acid, paraoxonase and immunoglobulin G as a clinical indicator in the pathogenesis of PCOS. Seventy five female patients with age range (16-38) years taken from Al-Sadder Teaching Hospital and AlZahrawi Hospital in Governorate of    Messan through the period from July 2013 to December 2013 and twenty five apparently health subject as a control group were

Metallic solid radioactive waste class low level - short lived Radioactive Waste

(LL-SL RW) is the main type of radioactive waste generated from decommissioning operations. Transport, storage and disposal regulations require for gamma emitting radioactive waste (mainly by ¹³⁷Csisotope), that the dose rate in the proximity of the container should stand below a certain threshold. Also, the conditioning technique (using cementation technique) based on certain matrix with specific ratios should be able to attenuate the gamma radiation activity to the minimum level or to acceptable dosage rate at distance of 1m from the container. In this paper ,in absence of suitable labs for waste package assessment ,hypothetical method&n

B Saleem, H Alwan, L Khalid, Journal of Engineering, 2011 - Cited by 2

A total of 20 raw milk samples were used as the fouling agent for evaluating the bacteriological effectiveness of cleaning and sanitizing of domestic milking equipment by using ozonated water at 0.5 ppm comparing to the warm water at 55! for 5 minutes respectively. The mean values of total aerobic bacteria, Coliform and E.coli that present on the plastic and stainless-steel containers after using the raw milk as fouling agent were 3.4×10-6 , 6.7x10-5 and 5.8×10-3 cfu/cm2 respectively , after cleaning the stainless steel containers by the ozonated water the mean values of total aerobic bacterial counts, Coliforms and E.coli bacteria were reduced to 1.2×10-6, 4.7×10-5 and 3.3×10-3 CFU/cm2 respectively. while after cleaning by the warm wa

This study was conducted to identify the health status of children's nurseries in the city of Baghdad and to identify improper dietary habits practiced by these children have shown the results of this study that the same proportion of childhood diarrhea disease research and infections

Objective: Assessment of health problems and identify demographical information to elderly. Methodology:
it is a descriptive study, data were collected by the researchers depended on the direct interview with the
elderly by using the study instrument (questionnaire) as well as review the records of the geriatric.
Results: The majority of study sample (66%) were males and (24.3%) were within age group (70-74) years,
(44.7%) were widows, and (41.7%) did not read and write. This study applied the international classification
of diseases(short-table) in (11) items, which stated that most of the elderly were complaining from
health problems: debility of hearing (80.65%), eczema or allergies (69.35%), debility of vision (66.9