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

The present study is considered a pioneer investigation that deal with the terrestrial brown garden snail Cornu aspersum (Müller), in Iraq. Cornu aspersum however is considered an exotic species in many parts of the world ,The species is most probably infiltrates with plants transferred from one place to another. The species has gained importance in many ways. Nutritionally, the species is consumed as food item in many countries, but in other cases it is considered as pest for the damage it causes when feeding on valuable plant shoots. It also has medical importance for its role and ability in healing wounds, burns and remedy of other skin problems. This snail species however may act as a vector for some parasitic nematodes that

مشكلة البحث واهميته:

نتيجة لما يشهده قطاع التربية من تغير كبير وتطور سريع, فقد اتجه تخطيط السياسة التعليمية في القطر نحو تحديد كفاءة النظام التعليمي بمختلف مراحله كونها اجزاء متداخلة في تركيب تنظيمي واحد(9: 3 ) . وذلك من اجل استمرار تطويره, وتوجيهه بما يتفق واحداث المرحلة ومتطلباتها, على اساس ان مخرجات كل مرحلة تعليمية من مراحله المتتابعة تمثل المدخلات الجديدة لمرحلة تعليمية لاحقة.

وقد حظي التعلي

Objective the research is to identify Over the Commitment of a Rushed Bank in Baghdad has applied social responsibility in accordance with ISO 26000 by measuring and diagnosing the gap between the actual reality in the bank and the requirements of the standard.

Because the Coronavirus epidemic spread in Iraq, the COVID-19 epidemic of people quarantined due to infection is our application in this work. The numerical simulation methods used in this research are more suitable than other analytical and numerical methods because they solve random systems. Since the Covid-19 epidemic system has random variables coefficients, these methods are used. Suitable numerical simulation methods have been applied to solve the COVID-19 epidemic model in Iraq. The analytical results of the Variation iteration method (VIM) are executed to compare the results. One numerical method which is the Finite difference method (FD) has been used to solve the Coronavirus model and for comparison purposes. The numerical simulat

The Esterification kinetics of acetic acid with ethanol in the presence of sulfuric acid as a homogenous catalyst was studied with isothermal batch experiments at 50-60°C and at a different molar ratio of ethanol to acetic acid [EtOH/Ac]. Investigation of kinetics of the reaction indicated that the low of [EtOH/Ac] molar ratio is favored for esterification reaction, this is due to the reaction is catalyzed by acid. The maximum conversion, approximately 80% was obtained at 60°C for molar ratio of 10 EtOH/Ac. It was found that increasing temperature of the reaction, increases the rate constant and conversion at a certain mole ratio, that is due to the esterification is exothermic. Activity coefficients were calculated using UNIFAC progra

Background: A successful endodontic treatment is aimed at the sterilization of the entire pulp space. The use of extracts from Rhamnus prinoides as a novel irrigating material for root canal has not been studied . Hence, the antimicrobial efficacy of the alcoholic extract of Rhamnus prinoides as an irrigation material against E. faecalis was evaluated in comparison with the 2.5% sodium hypochlorite (NaOCL) solution used for root canals of permanent teeth. Methods: A total of 30 single-rooted human permanent teeth were thoroughly cleaned, shaped, and disinfected. Then, each tooth was subjected to a two-week infection with Enterococcus faecalis at 37 °C . Afterward, the samples were divided into three groups (10 teeth per group): 0.9