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jeasiq-1714
Effect of the application of IFRS 15 "Revenue from contracts with customers" on the quality of financial reporting
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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 revenue from contracts with customers" and the quality of financial reporting. To achieve the objective of the study, a questionnaire consisting of 423 individuals from the study sample composed of faculty members was designed in the accounting departments of Iraqi universities (academics) and auditors (Professionals), quantitative method was selected using the deductive input in this study. The statistical program SPSS was used to enter the initial data. The number of correct forms entered into the program reached 361 (206 academicians, 155 professionals) with 85.5% of the total sample size , Has reached the study The study concluded with a set of recommendations, the most important being the application of IFRS and the need to create a working environment in Iraq's economic units in order to implement the standards

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Redesign of Jobs in the Division of Blood Transfusion Services of the Baghdad Health Directorate Rusafa Case Study
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     The purpose of the theme of redesign of jobs one of the topics the task that offers the possibility for individuals to perform several tasks in the organization of health at the same time gain experience and diverse skills and achieve compatibility between the requirements of the most appropriate function and organization  of the hand ,hence, the idea of studying the redesign of jobs of the division of blood transfusion services in the department of health Baghdad Rusafa to change the conventional methods used in the performance of functions ,which are no longer able to meet the needs of patients where blood transfusion is a key  ingredient in health care and equal access to safe blood is needed

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Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
The extent of theatrical and musical arts contribute to the diagnosis And treatment of psychological problems Inmates of
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 The research aims to identify the extent to which the theatrical and musical arts contribute to diagnosing and treating psychological problems among the residents of children’s villages in Jordan, and the methodologies adopted by the theatrical and musical arts to achieve this. It moves on to prove the theory that theatrical and musical arts have an impact on improving the psychology of the residents of children’s villages in Jordan by reviewing the theories and opinions that address the subject from a scientific point of view proven by experiences and expertise. The research took place in the period between (2019-2020), and the spatial limits came within the (SOS) children's villages in Jordan. The importance of the research is to

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Publication Date
Tue Jun 01 2021
Journal Name
Political Sciences Journal
The role of elections in solidifying the process of democratization: a case study of Tunisian elections in 2019
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The electoral mechanism is remarkably clear, a political tool for institutional construction, directing political life, forming the political scene, and forming the partisan scene. This process was through the design of electoral laws, as elections in Tunisian political history represented the indicator of its slow and accelerated transformations, so The elections in Tunisia usually coincide with important political stages, accompanied by legislative or constitutional amendments in general, Islamic or secular forces have played a fundamental role in promoting the democratic experience and the principle of the peaceful transfer of power. This led to the formation of a national consensus that would help the country not enter into political

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Publication Date
Thu Mar 13 2025
Journal Name
Al–bahith Al–a'alami
The contents of the opening article of electronic newspaper (Al-Nabaa): (Analytical study of duration 2015 for 2018)
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The study aimed to identify what (isis) (Daesh) have been touched in the opening article of Al-Nabaa newspaper

This objective is organized for asset of sub-targets it is the knowledge of media discourse and for those who are directed and methods of employing the strong content debt organization and we used the survay method to monitor and understand the content of opening anticale and the researcher took the numbers of the newspaper for years 2015-2018 consist of 157

The results of this study are :

 

*  Use religious texts from (Holly qoran) (Abbreission of the prophetic) Remove from its context and empby them in justifying in what use of vio

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Publication Date
Fri Dec 20 2019
Journal Name
College Of Islamic Sciences
The role of a teacher of Islamic education In explaining the concepts of political freedom Educational guidance study
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The political struggle being waged by Muslims today is one of the most important issues that have preoccupied the Arab and international media, and the failures that have afflicted Muslims in our contemporary world have negatively affected the younger generations and led them, and with the influence of anti-Islam media, to rely on accusing Islam as a religion with all the negative in Islamic and Arab society . So secularism took its role in spreading these concepts by deviating from its course from the concept of science to the concept of (the religion).
    From here the calls for reform rose to return the Muslims to the incubator of Islam, so people turned around them, but they turned into competing Islamic polit

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Impact germination in the content of the chemical components of Homs and sensory qualities of Biskt plant it,
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This study was conducted to identify the impact of germination in the ratio Almaah of Chemical Constituents of Homs and in the organoleptic properties of the Biskt plant it and compare the results with the treatment control (seeds Almnepth) Adhrt results for a significant increase in the percentage of crude protein with the progress of the process of germination, reaching 24.5% in percentage of crude protein with the progress of the germination process Krbu hydrate college during the germination period, reaching 59.2% in the fourth day

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Publication Date
Thu Jan 16 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Technological Literacy in Educational Programs in The Department of Accounting: As one of the Resources of Human Development
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Education is considered the corner stone of all nations development. It is the principal way for the development of human sources and the most achievements of the age due to the knowledge of these resources .                                           

   As its active role which accounting departments implement in Iraq universities , (public and private) through their teaching programs , they aim to supply labour-market with qualified cadre graduated as accountants auditors , tax auditors , financial analysts , ac

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Biosorption of Ciprofloxacin (CIP) using the Waste of Extraction Process of Microalgae: The Equilibrium Isotherm and Kinetic Study
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       Scientists are investigating the efficacy of different biosorbents for promoting economic and environmental viability in purifying contaminants. Among the primary by-products of biodiesel production is waste microalgae biomass, which has the potential to be used as a cheap biosorbent for the treatment of pollution. In the present study, the biomass left over after extracting the chlorella vulgaris was used to test the potential biosorption of CIP from simulated aqueous solutions. Bisorbent's ability was characterized using Fourier transform infrared spectroscopy (FTIR), scanning electron microscopy (SEM), and energy-dispersive X-ray spectroscopy (EDX). Analysis with a Fourier Transform Infrared Spectrometer revealed that C

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Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Planner And Development
Planning treatments for residential neighborhoods in the holy city of Karbala in light of the concepts of sustainability
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Establishing sustainable cities and residential neighborhoods requires the development of new planning strategies, as adopting sustainable planning strategies when planning urban land uses for residential neighborhoods is necessary due to the large number of urban land use problems that have emerged during urbanization. The most prominent modern concept concerned with the land was the concept of sustainability, as sustainable planning aspires to link knowledge with sustainability through measures to achieve it. Therefore, sustainable planning works to apply the principles of sustainability in planning.

And in view of the circumstances that our country went through, which negatively affected various sectors and aspects of life, in

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Publication Date
Fri Apr 16 2021
Journal Name
Turkish Journal Of Computer And Mathematics Education (turcomat)
The Impact Of Reflexive Learning Strategy On Mathematics Achievement By First Intermediate Class Students And Their Attitudes Towards E-Learning
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