Deficiencies in revenue-related accounting standards, including American accounting standards as well as international accounting standards, prompted the issuance of the International Financial Reporting Standard IFRS 15 "Revenue from contracts with customers" as part of the convergence plan between the FASB and the International Accounting Standards Board (IASB) according to the requirements of The joint venture between the two councils, whereby the standard aims to define the basis for reporting useful information to the users of the financial statements about the nature, amount, timing and uncertainty about the revenues and cash flows arising from a contract with the customer, The standard is base

After the democratic transformation in 2003 in Iraq, young people waited a lot to take their real opportunity to participate in politics, but most of the laws regulating political and electoral work have been unfair to young people, despite developments in laws and legislation, but opportunities did not allow young people to participate in politics, which was reflected It negatively affected their participation in voting and nomination, and even their assumption of public office and positions, which is why they complained about the ruling class and the political system through protests, or when they refused to vote, and this is reflected in the recent parliamentary elections and low participation rates

The MTS-88. c trainer is a training system targeting students in the microprocessors course. It has a built in single-line assembler allowing the users to enter programs in assembly. It has the problem that long programs cannot be traced and tested efficiently. A simple error may cause all the code to be erased and the system to stop responding. Also, this system lacks the ability to be connected to the PC. The aim of this work is to modify the system to make it possible to be connected to the PC through the parallel port. This gives the capability to download long programs to the system after being developed in the PC. The 8255 Programmable Peripheral Interface available in the teaching system is interfaced to the parallel port and used as

Abstract. Froth flotation is a solid-liquid separation technique that uses hydrophobicity as a driving force. Bacteria and other drinking water microorganisms tend to be hydrophobic and can be removed from water using this application. The biggest limitation against using froth flotation in the drinking water industry is the difficulty of producing froth without chemical frothers and holding bacteria in this froth without chemical collectors which deteriorate water taste and odor. Recently, researchers at the University of Sheffield described a method for producing froth using only water and compressed air. This has enabled froth flotation to be studied as an alternative to biocides for the removal of bacteria from drinking water. T

This paper studies the effect of contact areas on the transient response of mechanical structures. Precisely, it investigates replacing the ordinary beam of a structure by two beams of half the thickness, which are joined by bolts. The response of these beams is controlled by adjusting the tightening of the connecting bolts and hence changing the magnitude of the induced frictional force between the two beams which affect the beams damping capacity. A cantilever of two beams joined together by bolts has been investigated numerically and experimentally. The numerical analysis was performed using ANSYS-Workbench version 17.2. A good agreement between the numerical and experimental results has been obtained. In general, results s

       Insurance companies seeking to develop programs to promote and market their services and to increase its customer through the use of modern technical marketing and reduce its dependence on agents and take advantage of work of the banks by alliances with them and including reinforcing get the parties to competitive advantages in the financial market , the insurance services intangible service stops marketed over the insurance awareness and   requires exceptional promotional efforts.                                   &nbs

Climate change, together with terrorism, economic depressions, and mass-destructive weaponry, is a source of international phobia for many people. The advancement in technology increases the competition among world powers and economic systems to develop their industrial enterprises. The smoke that emits from the factories, the pollution caused by the industrial projects, the excessive use of green gas result in the increase of global warming and have catastrophic effects on the ecosphere of the planet. Besides, man’s wrong practices even in agricultural matters are exhausting the natural resources of the lands, and they badly affect the ecological diversity and the wellbeing of the humans and non-humans alike. Contemporary feminis