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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
Tue Jan 01 2019
Journal Name
Aip Conference Proceedings
Nonlinear optical properties of liquid crystal doped with different concentrations of carbon nanotubes
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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Engineering
Improvement of Shear Strength of Sandy Soil by Cement Grout with Fly Ash
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       The effects of the permeation cement grout with fly ash on the sandy soil skeleton were studied in the present work in two phase; first phase the shear strength parameters, and the second phase effect of these grouted materials on volume grouted zone by injection (51) cm³ of slurry in sandy soil placed in steel cylinder model with dimension 15 cm in diameter and 30 cm in height. The soil sample was obtained from Karbala city and it is classified as poorly graded sand (SP) according to USCS. The soil samples were improved by cement grout with three percentages weight of water cement ratio (w:c); (0.1w:0.9c, 0.8w:0.2c, and 0.7w:0.3c), while the soil samples were dehydrated for one day

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Publication Date
Sun Jan 26 2020
Journal Name
Al-kindy College Medical Journal
Surveillance for Contamination of Salad with Listeria Monocytogenes in Some of Baghdad Restaurants
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Background: Listeria monocytogenes, a member of the genus Listeria, is widely distributed in agricultural environments, such as soil, manure and water. The genus of Listeria bacteria is about 15-17 species. It is a pathogenic bacterium that can cause a rare but dangerous infection called listeriosis.

Objectives: Studying the rate of salads contaminated with Listeria bacteria. and Listeria monocytogenes according to International, Arabic and Iraqi specifications and finding the correlation between commitments of restaurants to standard health conditions with contamination with these bacteria

Methods: The study included

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Publication Date
Tue Jan 01 2019
Journal Name
Journal Of Pharmaceutical Sciences & Research
Determination of Some Biochemical Parameters of Acromegalic Patients with Type 2 Diabetes Mellitus.
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Background: Because of the disturbance in the pituitary gland, growth hormone (GH) secretion will be increased and, as a result, insulin-like growth factor 1 (IGF-1) secretion will be increase as well, leading to a chronic and rare disease called acromegaly disease. One of the most serious complications of acromycaly is diabetes. Insulin resistance, which causes diabetes, occurs in the body because of increased growth hormone secretion Objective: The aim of this work is to estimate some biochemical parameters. These parameters were not studied extensively in the literature such as BALP and LOX and the possibility of using LOX as a new biomarker for acromyalgic patients with diabetic. Patients and Methods: The study was performed on (25) mal

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Deformability of non-prismatic prestressed concrete beams with multiple openings of different configurations
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Abstract<p>This work presents experimental research using draped prestressed steel strands to improve the load-carrying capacity of prestressed concrete non-prismatic beams with multiple openings of various designs. The short-term deflection of non-prismatic prestressed concrete beams (NPCBs) flexural members under static loading were used to evaluate this improvement. Six simply supported (NPCBs) beams, five beams with openings, and one solid specimen used as a reference beam were all tested as part of the experiment. All of the beams were subjected to a monotonic midpoint load test. The configuration of the opening (quadrilateral or circular), as well as the depth of the chords, were the varia</p> ... Show More
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Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Biochemical Study of Gonad Hormones in Sera of Iraqi Patients with Thyroid Disorder
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The objective of this study was to evaluate the alteration in levels of gonado trophins hormones i.e.,Leutizing (LH),Follicular(FSH) in sera of patients with thyroid disorders and molecular binding study of (LH ,FSH) with their antibodies The study was conducted at the specialized center for endocrinology and diabetes from January / 2009 to March / 2010.Two hundreds and twenty three Iraqi subjects, 109 patients with thyroid disorders at age range between (40-50) years and 114 healthy individuals as control group were included in this study.The majority of patients were female with hyperthyroidism and (49.54 % ) were at age range between(40 - 50) years. The levels of hormones(LH,FSH.tri iodothyronine(T3).thyroxine(T4), thy

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Publication Date
Sun Nov 16 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Surface properties of heat treated with different durations of titanium alloy dental implants
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Background: The surface properties of the titanium alloy plays a significant role in the bond of the dental implant with living bone and modification of the implant surface could enhance osseointegration. This study was aimed to investigate the effect of different durations of heat treatment on the surface properties of titanium alloy for dental implants. Materials and methods: Twenty disks of (Ti-6Al-4V) alloy were prepared. The sample was divided into four test groups to study the effect of different duration of heat treatment to the surface topography; surface chemistry, titanium oxide layer thickness, blood contact angle, & blood drop diameter of titanium alloy samples were investigated to evaluate the effect of different durations of

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Publication Date
Wed Mar 15 2023
Journal Name
Bionatura
Calculation of soil pollution indices with elements in residential areas of Baghdad city
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Estimation of elements: Pb, Zn, Mn, Cd, and Cu, which were conducted seasonally from October-2021 till March-2022 in residential areas of Baghdad City using Geoaccumulation index (Igeo), enrichment factor ratios (EF), the factor of contamination (CF), contamination degree (Cd), index of pollution load (PLI) and index of potential ecological risk (Eif). The overall contamination factor in the research area is limited from low contamination with Cu, Mn, and Zn, moderately contaminated to very high contamination with Pb and Cd, while the assessment according to the I-geo index shows categories that vary from a slightly polluted to unpolluted by those examined heavy metals. The pollution load index indicates that the soils in some resi

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Publication Date
Fri Jan 01 2021
Journal Name
Materials Today: Proceedings
The optimal utilization of lighting factor in the flat photobioreactor for biological applications
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Distribution of light intensity in the flat photobioreactor for microalgae cultivation as a step design for production of bio-renewable energy was addressed in the current study. Five sizes of bioreactors with specific distances from the main light source were adopted as independent variables in experiential design model. The results showed that the bioreactor’s location according to the light source, determines the nature of light intensity distribution in the reactor body. However, the cross-section area plays an important role in determining the suitable location of reactor to achieve required light homogeneity. This area could change even the expected response of the light passing through the reactor if Beer-Lambert's law is adopted.

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Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
The effectiveness of prediction and clairvoyance and its functions in the inner space
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The research dealt with the effectiveness of prediction and foresight in design as a phenomenon that plays a role in the recipient's engagement with the design, as it shows the interaction between the recipient and the interior space. The designer is keen to diversify his formal vocabulary in a way that secures visual values that call for aesthetic integration, as well as securing mental and kinetic behavioral understanding in the interior space.
As the designer deals with a three-dimensional space that carries many visual scenes, the designer should not leave anything from it without standing on it with study and investigation, and puts the user as a basic goal as he provides interpretive data through prediction and foresight that le

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