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 new antiepileptic drugs, levetiracetam (LEV), are used to treat tonic-clonic seizures and myoclonic seizures in adults and children. Thirty pregnant rats were enrolled, which were divided into two groups A control (10), B treated (20). Group (A) were given distilled water orally for 15 days of pregnancy period. The other group was subdivided into two subgroups B₁, B₂ (each with 10 rats), which were treated with LEV for 14 days for subgroup (B₁) and 15 days for the other subgroup (B₂). The drug (350 mg/kg/day) is administered orally. Based on our results there was damage in the kidney due to the toxicity of the drug. The histopathological effects is represented

This study aims to determine the extent to which Palestinian elites use digital diplomacy to confront the Israeli narrative by exploring the motives for usage, patterns, essential digital diplomatic tools, and achieved satisfactions. The study adopted a survey methodology and employed a questionnaire distributed to a sample of 110 Palestinian political and media elites.
The study arrived at several key findings, including: Palestinian elites allocate a substantial (%67) of their efforts towards employing digital diplomacy as a response to the Israeli narrative. The foremost platforms employed for this purpose are Facebook and Twitter. The primary motivation for utilizing these digital platforms is to present

Key-frame selection plays an important role in facial expression recognition systems. It helps in selecting the most representative frames that capture the different poses of the face. The effect of the number of selected keyframes has been studied in this paper to find its impact on the final accuracy of the emotion recognition system. Dynamic and static information is employed to select the most effective key-frames of the facial video with a short response time. Firstly, the absolute difference between the successive frames is used to reduce the number of frames and select the candidate ones which then contribute to the clustering process. The static-based information of the reduced sets of frames is then given to the fuzzy C-Means algor

The present study included the effect of acute exposure of different concentrations of sodium chloride on the Zooplankton Crustacean Daphnia pulex which belong to the order Cladocera. The lethal concentrations killing 50% of the population (LC50) after 24hrs and 48hrs were 2.95‰ and 2.63‰ respectively While lethal concentrations killing 100%  of the population (LC100) and non lethal concentrations (LC0) were 6‰ and 0.5‰ after 24hrs of exposure to NaCl. The acute exposure of the Crustacean Daphnia pulex showed increasing in mortality percentages with increasing the concentrations and exposure time

The first studies on shocks and vibrations were carried out at the beginning of the 1930s to improve the behavior of buildings during earthquakes. Vibration tests on aircraft were developed from 1940 to verify the resistance of parts and equipments prior to their first use. Flutter is a well-known example of dynamic aero elasticity, where when oscillation of structure interacted with unsteady aerodynamic forces the flutter will occur. Vibration on any structure without damping means that self-harmonic oscillation will occur, and in most cases the oscillation may start to increase until structural failure. This behavior is very similar to resonance phenomena if only the oscillation is being studied as a vibration case. In vibration suppre

Background: The repair of bone defects remains a major clinical orthopaedic challenge. Bone is a highly vascularised tissue reliant on the close spatial and temporal connection between blood vessels and bone cells to maintain skeletal integrity. This study aimed to study the efficacy of Panax ginseng as a osteoinducer in tibia of rat and as a stimulator for bone healing and to study the immunohistochemical expression of osteonectin as bone formation markers in experimental and control groups during bone healing. Material and method: : In this study thirty albino male rats , weighting (200-300) gram ,aged (2-3) months ,will be used under control conditions of temperature ,drinking and food consumption. The animals will subject for an

Since more than a decade, human rights dialogue in the European Mediterranean Region has been marked by a number of tensions. Although a number of factors contribute to such disputes, the effect of human rights conditionality, which ties EU economic cooperation progression with partner countries human rights advancement, on the dialogue has not been studied. Understanding the aspects, impacts, and effects of conditionality on Euro-Med relations is crucial for furthering dialogue. Yet this variable has been almost entirely neglected in academic and policy research. The research concludes several direct and indirect impacts of conditionality on human rights dialogue using a mixed methodology approach. Direct effects are reflected in the wi

Because of the quick growth of electrical instruments used in noxious gas detection, the importance of gas sensors has increased. X-ray diffraction (XRD) can be used to examine the crystal phase structure of sensing materials, which affects the properties of gas sensing. This contributes to the study of the effect of electrochemical synthesis of titanium dioxide (TiO₂) materials with various crystal phase shapes, such as rutile TiO₂ (R-TiO₂NTs) and anatase TiO₂ (A-TiO₂NTs). In this work, we have studied the effect of voltage on preparing TiO₂ nanotube arrays via the anodization technique for gas sensor applications. The results acquired from XRD, energy dispersion spectro

Reactive Powder Concrete (RPC) could be considered as the furthermost significant modern high compressive strength concrete. In this study, an experimental investigation on the impact of micro steel fiber volume fraction ratio and gamma ray irradiation duration influence upon the compressive strength of RPC is presented. Three volume fraction ratios (0.0, 1.0 and 1.5) % was implemented. For each percentage of the adopted fiber ratios, six different irradiation duration was considered; these are (1, 2, 3, 4, 5 and 6) days. Gamma source (Cs-137) of energy (0.662) MeV and activity (6) mci was used. In a case of zero volume fraction ratio, the experimental results showed that gamma ray had a significant influence on the reducing of the