This study seeks to identify the possibility of achieving the property of faithful representation of accounting information and measure it by using the standard approach based on mathematical and statistical equations by comparing two financial periods before and after the application of (IFRS-15) Revenue from contracts with customers, during the period. (2014-2018), for the financial statements of the mixed joint stock companies listed on the Iraq Stock Exchange, which is one of the main pillars of the economic structure of the country, as a joint investment between the state and the private sector, and has importance in many aspects, including support for projects of public companies, S Absorption and employment of labor, as well as ra

التعددية الثقافية هي مفهوم يتعلق بالمجتمعات التي تضم ثقافات عده، أو العالم الذي يتضمن ثقافات متنوعة؛ فالتعددية هي التنوع الثقافي والفكري؛ وبالتالي هي عنصر إثراء للإنسانية وأساس لوجودها؛ فالتعددية الثقافية تتضمن القبول بالثقافات والافكار الانسانية كلها، وإفساح المجال أمامها للمشاركة في بنا ء الثقافة والفكر العالمي؛ وهكذا فإنها تتمثل في التسامح مع الثقافات والافكار المختلفة الاعتراف بالهويات والخصوصيات

The current research aims to shed light on the Global Reporting Initiative (GRI), which helps to report financial and non-financial information by economic units in general and listed on the Iraq Stock Exchange in particular. The research was based on a main premise that apply the criteria of the Global Reporting Initiative (GRI) would provide useful information to users to help them make appropriate decisions. To achieve the goal of the research, the descriptive analysis method was used, and quantitative analysis was used. At the level of the descriptive analysis method, a desk survey was conducted. As for the quantitative analysis, it relied on applied data through a questionnaire form (Questioners) as a research tool, and the

The banking sector is a cornerstone of the national economy because of its large role of economic development of a country, which requires the advancement of this vital sector and interest in all the accompanying changes to him in order to survive and grow and continue Accordingly dealt Find reversal (organizational culture, on the quality of banking service ) sought search to achieve a number of cognitive and practical goals by selecting (10), especially among the working banks in Iraq Iraqi banks and the period is the surveyed period (2005-2014) embodied the research problem in the dialectical relationship between the (organizational culture) and its impacts on banking service quality.

Through a set of

This study sheds light on the structure of the phoneme composition of the verses describing the servants of the Most Merciful in Surat Al-Furqan, and on how its silences, voices, and syllables are distributed, questioning and talking to them about their condition, their aesthetics, and the accuracy of Quranic employment for them, stemming from the presence of a strong, inseparable bond, and a close relationship between the voice and meaning As (i.e. the voice) is the nerve of speech, forming the basic building blocks of speech through synergy of syllables and syllables with each other, creating an audio context with a rhythm that is parallel, expressive, and in harmony with the content, as the vocal context and the fabric based on it are

Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for

Infertility is a disease of the reproductive system defined by the failure to achieve a clinical pregnancy after 12 months or more of regular unprotected sexual intercourse. Worldwide, infertility affects approximately 15% of all couples trying to conceive. Male infertility is responsible for about 50% of the infertility cases. Chromosomal abnormalities and Y-chromosome microdeletions are the most common genetic causes of male infertility. Klinefelter syndrome (KS) is the most prevalent factor of the chromosomal abnormality in the infertile male. Azoospermia Factor (AZF) microdeletions located on the Y chromosome are one of the recurrent genetic cause of male infertility. This study aims to investigate the prevalence of chromosomal anoma

In this study, the electron coefficients; Mean energy , Mobility and Drift velocity  of different gases  Ar, He, N₂ and O₂  in the  ionosphere have been calculated using BOLSIG+ program to check the solution results of Boltzmann equation results, and effect of reduced electric field (E/N) on electronic coefficients. The electric field has been specified in the limited range 1-100 Td. The gases were in the ionosphere layer at an altitude frame 50-2000 km. Furthermore, the mean energy and drift velocity steadily increased with increases in the electric field, while mobility was reduced. It turns out that there is a significant and obvious decrease in mobility as a result of inelastic collisions and in addition lit

The research aims to know the reverberation of the the electronica news bulletin of the ministry of higher education and scientific research  in the newspapers of: (AL-Taakhi, AL-Zaman, ALAdala,AL-Sabah and Baghdad) for period from 2^nd October 2011 to 1^st November 2011 to explain its activity and advantage for the other newspapers and to show the importance which the newspapers showed for the study of the news subject in the bulletin, as well as,to show the proportional differences in which the newspapers interested in the subjects of the published news, and to reach to the results which lead us to good conclusions for the service of decision owner and open new horizons for the researchers to expanding in the s

The increase the rates of natural growth, urbanization and continuous migration, this has generated constant pressure and, as a result, the capital city of Baghdad faces a number of challenges related to its urban environment, including the challenge of acquiring real estate.

 and this research examines the impact of these holdings, representing the main base from which the various projects originate Urban in all areas (economic, social, and recreational).

this leads us to the research problem of the obstacles that arise during the process of acquiring real estate to carry out development projects, and to achieve the objectives of research, namely (work to create a regulatory methodology