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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 Oct 12 2021
Journal Name
Neuroquantology
Biochemical Aspects in Sera of Iraqi Patients with Trigeminal Neuralgia
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Trigeminal Neuralgia (TN) is one of the most commonly painful cranial neuralgia characterized by paroxysmal attacks as short lasting facial pain along the trigeminal nerve branches. The aim of the present study is to innovate a biochemical relationship between (melatonin, GALNT12 and Zn) and TN and also to examine the biochemical action of tegretol (carbamazepine) as a treatment on the above biochemical parameters. Blood samples were collected from fifty four (54) trigeminal neuralgia patients diagnosed by magnetic radiation image (MRI). Patients were classified into four groups: G3 (40- 70) years composed of (12) diagnosed male (without treatment), G4 (48- 75) years composed of (12) diagnosed female (without treatment), G5 (34- 76)

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Publication Date
Sun Jun 07 2015
Journal Name
Baghdad Science Journal
Association of Aquatic worms and infected snails with Digenean larvae
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Six species of aquatic snails were sorted from three sites, the irrigation canal of Baghdad University campus (S1), River Tigris at Al-Za'afaraniah district / Baghdad(S2) , and River Euphrates at Al-Haideriah district Al-Najaf province(S2). The species included Melanopsis nodosa ;Melanoides tuberculata ; Thaiodaxsas jordani ; Lymnaea auricularia ; Physa acuta and Bellamya bengalensis. The first specis recorded the highest total number and was found in high density in the R. Euphrates site (S3), while the last species was the most widely distributed species, and found in all study sites. The last three species were found in Tigris river (S2) , while the first and last species were collected from the irrigation canal (S1).The result reveal

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Publication Date
Sun Mar 04 2018
Journal Name
Baghdad Science Journal
Enhanced Photocurrent of Titania Nanotube Photoelectrode Decorated with CdS Nanoparticles
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In this work, CdS/TiO2 nanotubes composite nanofilms were successfully synthesized via electrodeposition technique. TiO2 titania nanotube arrays (NTAs) are commonly used in photoelectrochemical cells as the photoelectrode due to their high surface area, excellent charge transfer between interfaces and fewer interfacial grain boundaries. The anodization technique of titanium foil was used to prepare TiO2 NTAs photoelectrode. The concentration of CdCl2 played an important role in the formation of CdS nanoparticles. Field emission scanning electron microscopy (FESEM) shows that the CdS nanoparticles were well deposited onto the outer and inner of nanotube at 40 mM of CdCl2. X-ray diffraction (XRD) and energy dispersive X-ray (EDX) analyses wer

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Publication Date
Tue Jun 01 2021
Journal Name
2021 Ieee/cvf Conference On Computer Vision And Pattern Recognition Workshops (cvprw)
Alps: Adaptive Quantization of Deep Neural Networks with GeneraLized PositS
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Publication Date
Wed May 17 2023
Journal Name
Journal Of Engineering
Numerical Study of Solar Chimney with Absorber at Different Locations
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Heat transfer process and fluid flow in a solar chimney used for natural ventilation are investigated numerically in the present work. Solar chimney was tested by selecting different positions of absorber namely: at the back side, front side, and at the middle of the air gap. CFD analysis based on finite volume method is used to predict the thermal performance, and air flow in two dimensional solar chimney under unsteady state condition, to identify the effect of different parameters such as solar radiation. Results show that a solar chimney with absorber at the middle of the air gap gives better ventilation performance. A comparison between the numerical and previous experimental results shows fair agreement.

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Publication Date
Fri Dec 15 2023
Journal Name
Bionatura Latin Amecican Journal Of Technology And Life Sciences
Diversity of Butterflies associated with Brassicaceae crops in Basra, Iraq
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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Computational And Theoretical Nanoscience
Controlling of Robot Hand by Using Microcontroller with Visual Basic
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The robot arm is the most popular robotic form used in industry. Thus, it is crucial to make a system programming which could controlled the movement of each part in the industrial robot to make it works properly. One of the simplest models of the robot arm is EDARM ED-7100 which has a controller to control the movement of the robot arm manually. In this study, the robot controller has been redesigned in order to improve this robot's function. The new controller system used AT89S52 microcontroller which has wire connected to the robot hand. A function has been added with this controller to improve the system of controlling and becomes better than the previous system (only manually). The functions of the new system include three mo

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Publication Date
Fri Jan 14 2022
Journal Name
Comparative Clinical Pathology
Evaluation of mice testosterone and sperm parameters affected with Crocin
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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Numerical Simulation of flow in pipe with cross jet effects
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A numerical method is developed to obtain two-dimensional velocity and pressure distribution through a cylindrical pipe with cross jet flows. The method is based on solving partial differential equations for the conservation of mass and momentum by finite difference method to convert them into algebraic equations. This well-known problem is used to introduce the basic concepts of CFD including: the finite- difference mesh, the discrete nature of the numerical solution, and the dependence of the result on the mesh refinement. Staggered grid implementation of the numerical model is used. The set of algebraic equations is solved simultaneously by “SIMPLE” algorithm to obtain velocity and pressure distribution within a pipe. In order to

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Publication Date
Sat Jun 19 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Alteration of Serum Immunoglobulin Levels in Woman with Ovarian Cancer
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Ovarian cancer has a high mortality and delayed diagnosis. Several immunological alterations take place during ovarian carcinogenesis, and can be of value in the surveillance of the diseases. This research was conducted to evaluate serum immunoglobulin levels in women with ovarian cancer and to assess their role in disease process. The present study is composed of 85 women (mean age = 62.03±12.4 yrs) with clinically and pathologically confirmed ovarian cancer and 65 healthy females as a control group (mean age = 61±12.1 yrs). ELISA test was achieved for the determination of serum [IgG, IgA, IgM]. The findings of current study illustrated significant (P=0.001) increase in serum IgG, IgA, and IgM levels as compared to co

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