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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 Jul 01 2018
Journal Name
Current Research In Microbiology And Biotechnology
Detection of anti-Helicobacter pylori in patients with Multiple Sclerosis
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To determine the relationship between Helicobacter pylori infection and Multiple Sclerosis (MS) disorder, 20 patients with MS aged (25-60) years have been investigated from the period of 2016/12/1 to 2017/3/1 and compared to 15 apparently healthy individuals. All study groups were carried out to measure anti H.pylori IgA and H.pylori IgG antibodies by enzyme linked immunosorbent assay (ELISA) technique. There was a significant elevation (p<0.05) in the concentration of anti H.pylori IgG and IgA antibodies (Abs) compared to control group, and there was no significant difference (p>0.05) in the concentration of IgA and IgG (Abs) of H.pylori according to gender, and there was no significant difference (p>0.05) in the concentration of IgA and I

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Publication Date
Fri Dec 20 2024
Journal Name
Bulletin Of The Iraq Natural History Museum
ADDITIONAL INFORMATION WITH A CHECKLIST OF LAND SNAILS IN IRAQ
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Land snails constitute an important group of mollusks distributed worldwide. This study reports on land snails found in Iraq. A survey of terrestrial gastropods was performed during their activity seasons in gardens, agricultural lands and nurseries in Iraq from March 2022 to September 2023. Fifteen terrestrial snails belonging to seven families were documented. The species Euchondrus michonii (Bourguignat, 1853) was identified and recorded based on several distinct conchological characters for the first time in Iraq. The recently collected specimens, along with those previously recorded in Iraq, were included in this checklist. Essential information on each species is also presented. As there is no previous checklist or study that

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Saponification of Diethyl Adipate with Sodium Hydroxide Using Reactive Distillation
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This research presents a new study in reactive distillation by adopting a consecutive reaction . The adopted consecutive reaction was the saponification reaction of diethyl adipate with NaOH solution. The saponification reaction occurs in two steps. The distillation process had the role of withdrawing the intermediate product i.e. monoethyl adipate from the reacting mixture before the second conversion to disodium adipate occurred. It was found that monoethyl adipate appeared successfully in the distillate liquid. The percentage conversion from di-ester to monoester was greatly enhanced (reaching 86%) relative to only 15.3% for the case of reaction without distillation .This means 5 times enhancement . The presence of two layers in both

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Morphological and chemical study, with historical importance of Cucurbita pepo
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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Hard-soft interacation of 2-mercaptobenzonathol with some metal ions
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Was appointed acid steady disintegration of organic EkandThe results proved that organic Allicand acting and Konnh solid baseBy Tgrav Pearson has possible account Maamat hardness and softness of organic Ekand

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Publication Date
Fri Aug 06 2021
Journal Name
Annals Of The Romanian Society For Cell Biology
Versatile Applications of Complexes with Some Lanthanide Elements: A Review
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Cerium (III), Neodymium (III) and Samarium (III) Complexes existent a wide range of implementation that stretch from their play in the medicinal and pharmaceutical area because of their major significant pharmacological characteristic such as antifungal, anti-cancer, anti-bacterial ,anti-human immunodeficiency virus ,antineoplastic, anti-inflammation,inhibition corrosion,in some industrial (polymers, Azo dye).It is likely to open avenuesto research among various disciplines such as physics, electronics, chemistry and materials science by these complexes that contain exquisitely designed organic molecules.This paper reviews the definition, importance and various applications of Cerium (III), Neodymium (III) and Samarium (III) Complexe

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Publication Date
Sat Apr 01 2017
Journal Name
Iraqi Journal Of Cancer And Medical Genetics
Mitotic activity of cultured human lymphocytes treated with gold nanoparticles
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Potential health and environmental effects of nanoparticles need to be thoroughly assessed before their widespread commercialization. The present investigation was planned with the aims to determine the effects of gold nanoparticles (GNPs) on blast (BI) and mitotic (MI) indices of cultured lymphocytes. The results revealed that BI (50.3±2.3, 30.2±1.9, 10.5±0.7 and 0.0%, respectively) and MI (70.1±2.9, 20.4±1.1, 5.3±0.1 and 0.0%, respectively) showed a gradual decreased percentage as the concentration of GNPs was increased from 0.085 to 0.66 µg/mL, and the difference was significant compared to control culture (81.6±2.5 and 90.2±3.7%, respectively). A maximum inhibition of BI and MI was occurred at the concentration 0.66 µg/mL. In

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Publication Date
Tue Jan 01 2019
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees19gr
Improvement photoluminescence of nematic liquid crystal doped with gold nanoparticles
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Publication Date
Tue Jun 14 2011
Journal Name
Journal Of Education
Synthesis and Characterization Complexes of 2- Thiotolylurea with Matel Salts.
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Complexes of some metal ions with 2-thiotolylurea were prepared in ethanolic medium using (1:1) (Metal : Ligand) ratio yielded series of neutral complexes as the general formula [M(L)Cl2]. The prepared complexes were identified by atomic absorption FT.IR, UV-Visble spectra, molar conductivity and magnetic properties. From the above data the tetrahedral structure was suggested for all complexes.

Publication Date
Sat Sep 01 2018
Journal Name
2018 11th International Conference On Developments In Esystems Engineering (dese)
Sustainability Analysis and Shear Capacity of BubbleDeck Slabs with Openings
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