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 rent is one of the sources of investment that generates returns for the owner of the housing unit, and it is also one of the importance expenditure for the tenant.

The importance of this research comes in addressing the deficiency in the field of analyzing the factors affecting the rental value of residential units, which affects many segments of the population of Baghdad.

The aim of this research is analyze and evaluate related variables on the rent value of residential units in neighbourhood 409 in city of BAGHDAD, which is a hypothesis that: There are a set of variables affecting the rental value, including those related to the internal environment of the dwelling, such as: income level, plot area, building area, n

Biodiesel production from microalgae depends on the biomass and lipid production. Both biomass and lipid accumulation is controlled by several factors. The effect of various culture media (BG11, BBM, and Urea), nutrients stress [nitrogen (N), phosphorous (P), magnesium (Mg) and carbonate (CO₃)] and gamma (γ) radiation on the growth and lipid accumulation of   Dictyochloropsis splendida were investigated. The highest biomass and lipid yield of D. splendida were achieved on BG11 medium. Cultivation of D. splendida in a medium containing 3000 mg L⁻¹ N, or 160 mg L⁻¹ P, or 113 mg L⁻¹ Mg, or 20 mg L^-1 CO_3, led to enhanced growth rate. While u

This study is prospective in nature, It consider
110 patients with vertigo who were assessed
between April and December 2010 at E.N.T out
patient department of otolarygiology, in Al
Diwania teaching hospital, in Diwania city,
Iraq. The study is designed to assess the
incidence of vestibular and non vestibular
vertigo and their association with
tinnitus,hearing loss,migraine in Young adult
and elderly.All patients were assessed by
questionary method and by pure tone
Audiometry.
Results: the incidence of vestibular vertigo was
69.1% while non vestibular vertigo is 30.9 %,
vestibular vertigo was inversely related to the
age while non vestibular vertigo directly related
to the age
The percen

  In this research, the study effect of additive titanium dioxide powder (TiO2) as a lone composite ( Ep+TiO2) and a mixture of (TiO2) and silicon oxide (SiO2), ( Ep+ TiO2+SiO2)as a hybrid composite on the mechanical and physical properties for epoxy coating. Thescompsiteswere prepared by (Hand Lay- the molding) method. The samples were tested for compressive strength, surface hardness, modulus of elasticity, thermal conductivity and diffusion coefficient, from the results obtained showed improvement in mechanical properties after adding ceramic powders, as the alone composite (EP+ TiO₂) had the highest compressive strength ( 53.738 ) ᴍPa, the hybrid composite ( EP+TiO₂ +SiO₂ ) had the

This study investigated the ability of using crushed glass solid wastes in water filtration by using a pilot plant, constructed in Al-Wathba water treatment plant in Baghdad. Different depths and different grain sizes of crushed glass were used as mono and dual media with sand and porcelaniate in the filtration process. The mathematical model by Tufenkji and Elimelech was used to evaluate the initial collection efficiency η of these filters. The results indicated that the collection efficiency varied inversely with the filtration rate. For the mono media filters the theoretical ηth values were more than the practical values ηprac calculated from the experimental work. In the glass filter ηprac was obtained by multiplying ηth by a facto

WA Shukur, journal of the college of basic education, 2011 The aim of this research is designing and implementing proposed steganographic method. The proposed steganographic method don’t use a specific type of digital media as a cover but it can use all types of digital media such as audio, all types of images, video and all types of files as a cover with the same of security, accuracy and quality of original data, considering that the size of embedded data must be smaller than the size of a cover. The proposed steganographic method hides embedded data at digital media without any changing and affecting the quality of the cover data. This means, the difference rate between cover before hiding operation and stego is zero. The proposed steg

This study investigated the ability of using crushed glass solid wastes in water filtration by using a pilot plant, constructed in Al-Wathba water treatment plant in Baghdad. Different depths and different grain sizes of crushed glass were used as mono and dual media with sand and porcelaniate in the filtration process. The mathematical model by Tufenkji and Elimelech was used to evaluate the initial collection efficiency η of these filters. The results indicated that the collection efficiency varied inversely with the filtration rate. For the mono media filters the theoretical ηth values were more than the practical values ηprac calculated from
the experimental work. In the glass filter ηprac was obtained by multiplying ηth by a

 Lighting is a very important element of treatment if the color contains many imaging system (digital cameras) and the unit of light and the light within these units are not strong , but usefel when the light is low , in different lighting intensities conditions image quality will not persist good enough and image may become dark or slightly exposed to light which leads to lower the details in image where we can not modify contrast or light ness to compensate thr decrease without losing the light and dark deatials . So we went in this research to study the variation colored texts written on the painting and lighting cases of non –regular ( a few) and different distances . As the diversity of these texts written on the board a

The study aimed to explore the effectiveness of using rational judgment strategy in teaching science to develop scientific thinking for second-grade students. The researcher utilized the quasi-experimental approach based on (the pre/post designing) of two groups: experimental and control. As for tools: a test of scientific thinking prepared by the researcher that proved its verification of their validity and reliability. The test applied on a random sample of (66) students, divided into two groups: (34) experimental, and (32) control. The results showed that the experimental group outperformed the control group in the post-application of the scientific thinking test, In each skill separately, and in the total skills. The study recommende