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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
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Effect of Diclofenac (Voltaren) in histological structure of kidney in male Rabbits (Oryctolagus cuniculus )
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This study was designed to know the effect of Diclofenac sodium (voltaren) drug on the histological composition of kidney in domestic rabbits . Twelve adult males with (1.4) kg weight . The first group of animals administrated orally by 1 ml of Voltaren with 6 mg/kg , while the second group with (1) ml of distal water (as control group ) . the administrated continue for (60) days sequentially. The treatment with voltaren showed pathological cases in tissues and cells of kidney including necrosis, infilteration ,congestion in blood vessels edema.Also epithelial separation in kidney tubules in comparison with control group Conclusion from the above results, revealed that voltaren had negative effects on the kidn

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Effect of Lactobacillus salivarius supernatant against growth and biofilm formation of some pathogenic microorganisms
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The Inhbititory effect of cocentrated and non-cocentrated supernatant of the probiotic Lactobacillus salivarius against growth of some potential pathogenic microorganisms which included Pseudomonas eruginosa, Klebsiella spp, Escherichia coli and Candida albicans. The results were diffusion assay revealed that concentrated and non-concentrated supernatant had inhitory effect against pathogenic bacteria with inhibition zone renged between 13-17mm while inhibition effect of concentrated supernatant against C.albicans was inhibition zone 8mm. On the other hand, the effect of these suprnatant against biofilm formation of the tested microorganisms was studied. The result showed that the concentrated supernatant had inhibitory effect on biofil

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Publication Date
Tue Oct 02 2018
Journal Name
Indian Journal Of Natural Sciences
Effect of Betaine andor Acrylamide onSerum Lipids Profile and Antioxidant Status of Female Rats
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Publication Date
Fri Sep 09 2022
Journal Name
Surgical Neurology International
WhatsApp as a remote patient-monitoring tool in low- and middle-income countries: Experience from the cerebrovascular surgery service in Iraq
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Publication Date
Mon Jul 01 2013
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
RAILLIETINA ECHINOBOTHRIDA (MEGNIN,1881) (CESTODA: CYCLOPHYLLIDEA) FROM THE HOUSE SPARROW PASSER DOMESTICUS BIBLICUS HARTRET, 1881 COLLECTED IN BAGHDAD CITY, CENTRAL IRAQ
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    The widespread house sparrow Passer domesticus biblicus has a close association with humans and  inhabits almost all ecosystems near human settlements in Iraq. It is exposed to different kinds of parasites in its habitats. Examining of house sparrow for the cestode parasites revealed that 25 specimens of 56 were infected with Raillietina echinobothrida. Intensity among infected male and female hosts with this cestode and its description  is provided and discussed. The present finding constitutes the first record for this parasite in house sparrow in Iraq.

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Publication Date
Sat Jan 12 2019
Journal Name
Journal Of The College Of Education For Women
Spatial analysis of mortality older population in the city of Baghdad , for the period (1997 - 2013)
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The current study is concerned with the analysis of spatial and temporal to death the elderly population in the city of Baghdad and at the level of administrative units Minor (districts and the areas) depending on the general population census of the province of Baghdad, data for 1997 and data from the Ministry of Health Department of Health and Vital Statistics for 2013.
The study showed differing age and quality of mortality rates at the level of administrative units of the study area, and notes the high mortality rates of elderly people of all age groups in 2013 compared to 1997, and this is due to security conditions after the USA occupation, and the accompanying conditions have affected the increase in mortality rates.

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Role of SMEs in Economic Development in Jordan: The Case of Al Hassan Industrial Estate
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This study aimed at highlighting the role of small and medium enterprises in bringing about economic development in Jordan. The study examined the impact of the number, size of investment and the number of jobs provided by these enterprises on the rate of growth in gross domestic product (GDP) as an indicator for economic development. To achieve its objectives, the study adopted descriptive and quantitative analysis. A linear multi regression model was developed with a growth rate of GDP as dependent variable and the number of institutions, size of investment, and the number of job opportunities as independent variables. The study concluded that each increase by one small or medium enterprise lead to an increase in the rate of gr

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Publication Date
Thu Jan 24 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Over the awareness of managers strategic importance of vigilance: "Exploratory study in the National Insurance Company"
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The rapid reality of events in the information era, and the enormous pressure of forces market, competition, permanent movement of the markets and consumers and the large development unprecedented of technology in all areas make a lot of organizations find it difficult to keep up with this rapid developments .Here was the role of strategic vigilance closer organization to their environment ,and play an active role in providing the necessary information to make decisions and insurance companies are not far from those changes .On this basis the researcher offered studied(Over the awareness of managers of insurance companies for strategic vigilance).Choosing sample of 35 managers in the National Insurance Company to test th

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Publication Date
Thu Jan 20 2022
Journal Name
Webology
The Impact of Job Satisfaction in Achieving Strategic Agility through the Mediating Role of Knowledge Sharing
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The main objective of this research is to identify the role of job satisfaction in influencing strategic agility through knowledge sharing. The researcher used the descriptive as well as the analytical approach in the completion of this research by collecting data by means of the questionnaire as the main tool on a sample of the General Company for Food Industries' employees, whose number reached (76) individuals. Moreover, some statistical methods were employed to process the data; including the arithmetic mean, Standard deviation, simple linear correlation coefficient (Pearson), simple linear regression, and the median variable test. It was represented that there is a significant and essential impact of job satisfaction in influen

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
Проблематика современного значения некоторых устаревших слов The misconception of the modern meaning of some old words
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The dictionary meaning of the word is a linguistic category of the thing in a specific way . it is also a brief description of it .The main function of the concept lies in the total scientific reflection of the things where as the main function of the meaning is a brief reference to a certain content (extralinguistic ) which shows human knowledge .   The meaning is (a storage unit ) of knowledge of the world ,but this does not give the extra linguistic meaning which the old words have . Hence, additional cultural ,ethnic,communicative

and genetic information is needed.

        All the old words which are brought into us

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