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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 Jan 01 2020
Journal Name
Biochemical & Cellular Archives
MORPHOLOGICAL STUDY OF THE BRAIN AND SPINAL CORD OF THE IRAQI FROG, RANA RIDIBUNDA RIDIBUNDA
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The frog has a highly developed nervous system. It consists of a brain, a spinal cord and nerves. The brain is the only center for the control of all vital activities as it receives impulses from different parts of the body through sensory nerves and issues orders through motor fibers to different parts of the body for appropriate action. The Aims of studyis general morphological structural of the brain and spinal cord in the Iraqi frog Rana ridibunda ridibunda. The brains of twenty of frogs belonging to class Amphibia were studied using conventional techniques of dissecting microscopy. All samples were sacrificed and anesthetized and then they were removed completely from the neurocranium, cranial, sensory nerves and the meninges and trans

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Scopus
Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
The role of TNF-? in the pathogenesis of multiple myeloma “a study in Iraqi patients”
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During recent years, there has been an increasing interest in the investigation of the cytokines roles in pathogenesis of cancer, thus the study aimed at evaluating the level of tumor necrosis factor-alpha(TNF-?) in sera of Iraqi multiple myeloma (MM) patients. Beta 2-microglobulion (?2-m) was assessed to determine if there was any association between this cytokine and the level of ?2- m, as the latter is related to the stage of the disease. In addition, the age and gender were also taken into consideration. Furthermore, we investigated the relationship between IgG and TNF-? in sera of patients. 49 Iraqi patients (27 males and 22 females).The patients were also divided into two groups: the first group included (17) patients who were

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Publication Date
Sun Dec 15 2019
Journal Name
Al-academy
Semantic Production of the Sign in the Dramatic Act of TV Series: محمد سمير محمد
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The researcher, in this academic research, seeks to highlight the role of the semantic production in the dramatic act and to know the extent of its work and importance, because drama is an act and the dramatic work is a group of acts. The dramatic meaning and act are two inseparable concepts that cannot be divided, because each dramatic act is a container of meanings through connotations, signs and symbols. The production of the connotations in the dramatic act is considered one of the important issues in the content language of communication between the sender and recipient in order to get to the intended meaning. These sign connotations engage the spectator in the codifying activity and get him immersed in the events. The research pres

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Publication Date
Wed Jan 01 2020
Journal Name
Periodicals Of Engineering And Natural Sciences
Comparison between the estimated of nonparametric methods by using the methodology of quantile regression models
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This paper study two stratified quantile regression models of the marginal and the conditional varieties. We estimate the quantile functions of these models by using two nonparametric methods of smoothing spline (B-spline) and kernel regression (Nadaraya-Watson). The estimates can be obtained by solve nonparametric quantile regression problem which means minimizing the quantile regression objective functions and using the approach of varying coefficient models. The main goal is discussing the comparison between the estimators of the two nonparametric methods and adopting the best one between them

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Publication Date
Fri Mar 15 2019
Journal Name
Journal Of The College Of Education For Women
Exploring the Effectiveness of two Scales for Measuring Cultural Intelligence of the Preparatory School Students
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The present study aims at exploring tow cultural intelligence scales of preparatory school students. It also aims at finding out the statistically significant differences according to gender and specification. Accordingly, the present study seeks to answer the following questions:

  1. Is there cultural intelligence of the preparatory school students?
  2. Is there any statistically significant differences according to gender and specification variables?
  3. Is there a scale more effective than cultural intelligence scales?

The stratified random sampling method is used to for selecting the sample of (216) students of scientific and humanistic specifications from

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Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of a Training Program for the Development of Moral Intelligence among Preparatory Students
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This current research aims to identify the effectiveness of a training program in developing moral intelligence and mutual social confidence among middle school students. The researcher made a number of hypotheses for this purpose to achieve the goal of the research.                             

The researcher relied on the (Al Zawaida 2011) scale prepared according to Coles (1997), including (60) items, and the mutual social trust scale for (Nazmi 2001) based on Roter's theory including (38) items.               &nbsp

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Publication Date
Wed Oct 01 2014
Journal Name
Al–bahith Al–a'alami
The role of women's press in prioritizing the concerns of Iraqi women towards public issues
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Women issues occupy an important place in international and development projects and programs. This is one of the goals of 21 Century announced during universal summit conference in 2000. The goals are : teaching children, reducing the average of the dead, in addition to the main goal which is reducing the poor level in 2015.
The increasing number of countries that adopt democratic policies, economic freedom and openness lead to heighten and develop the role of women in different ways. As a result, many feminism journals have appeared. Since journals help people to make decisions about public issues as well as acquiring new knowledge, it stimulates women to make decisions.
Feminism journalism takes a new trend. It has become specia

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Publication Date
Sun Jan 02 2022
Journal Name
Journal Of The College Of Languages (jcl)
The concept of reproach in the Poetry of Necati Cumalı: Necati Cumali'nin Şiirlerinde Sitem Anlayişi
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         Necati Cumalı, the Turkish writer and poet, was born on the 13th of January 1921. The Origin of his name coincides with the same Friday where an airplane crush accident happened inside the borders of Greece where he used to live. He was one of the 20th century most prominent writers whose fame lasted for 80 years until his death on the 10th of January 2002.

    Although Necati Cumalı worked in various literary fields such as short stories, novel, drama, and critical analysis, he was often known as a poet. His poetry celebrates highly elevated emotions to love and nature in unique lifestyle that displays his delightful diction. The p

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Publication Date
Fri Jun 02 2023
Journal Name
East European Journal Of Physics
A Study of the Weakly Bound Structure of Nuclei Around the Magic Number N=50
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An investigation of the quadrupole deformation of Kr, Sr, Zr, and Mo isotopes has been conducted using the HFB method and SLy4 Skyrme parameterization. The primary role of occupancy of single particle state 2d5/2 in the existence of the weakly bound structure around N=50 is probed. Shell gaps are performed using a few other calculations for the doubly magic number 100Sn using different Skyrme parameterizations. We explore the interplays among neutron pairing strength and neutron density profile in two dimensions, along with the deformations of 100Sn.

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Publication Date
Tue Jan 01 2019
Journal Name
Energy Procedia
Manufacturing and improving the characteristics of the isolation of concrete composites by additive Styrofoam particulate
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