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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 Sep 02 2020
Journal Name
International Journal Of Pharmaceutical Research
Prevalence of Bacterial Species Associated With Infants Meningitis Patients in Iraq
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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Integrated Approach for Management OF Supply chain and relationship with MRP
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Find interested in the harmonization of variables and determinants of supply chain planning needs of the material, leading to the results start effective supply chain management, and end up quickly modify the sizes to suit the demand and turnover in the market. As well as identifying relationships between variables, and type of relationship used by the company with the processors and their feasibility, and indicate the level of interest and willingness to redesign the supply chain Company for Electrical Industries and build an integrated model for supply chain with the MRP system can be applied in the company.

Research depend on quantitative and descriptive method, It

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Publication Date
Wed Jan 25 2023
Journal Name
International Journal Of Biomaterials
Surface Characterization of Stainless Steel 316L Coated with Various Nanoparticle Types
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Background. Material tribology has widely expanded in scope and depth and is extended from the mechanical field to the biomedical field. The present study aimed to characterize the nanocoating of highly pure (99.9%) niobium (Nb), tantalum (Ta), and vanadium (V) deposited on 316L stainless steel (SS) substrates which considered the most widely used alloys in the manufacturing of SS orthodontic components. To date, the coating of SS orthodontic archwires with Nb, Ta, and V using a plasma sputtering method has never been reported. Nanodeposition was performed using a DC plasma sputtering system with three different sputtering times (1, 2, and 3 hours). Results. Structural and elemental analyses were conducted on the deposited coating

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Publication Date
Sat Jun 07 2025
Journal Name
Intelligent Service Robotics
Grasping Stability of a Robotic Gripper with Frictional Self-Locking Mechanism
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The grasping stability of robotic manipulators is crucial to enable autonomous manipulation in an environment where robots are facing obstacles in their route, where abrupt changes in the robot’s speed are induced. These speed variations will produce forces affecting the robotic manipulator, hence its grasping stability. In this research, the grasping stability of a robotic manipulator that functions according to a frictional self-locking mechanism is investigated statically and dynamically. Both theoretical and experimental results showed that the grasped object size, weight, and its orientation inside the gripper have a great effect on grasping stability. Both the theoretical and experimental results indicated that the grasping object p

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Docking Study of Naringin Binding with COVID-19 Main Protease Enzyme
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The Coronavirus Disease (COVID-19) has recently emerged as a human pathogen caused by SARS-CoV-2 virus was first reported from Wuhan, China, on 31 December 2019. Upon study, it has been used molecular docking to binding affinity between COVID-19 protease enzyme and flavonoids with evaluations based on docking scores calculated by AutoDock Vina. Results showed that naringin suppressed COVID-19 protease, as it has the highest binding value than other flavonoids including quercetin, hesperetin, garcina and naringenin. An important finding in this study is that naringin with neighboring poly hydroxyl groups can serve as inhibitors of COVID-19 protease bind to the S pocket of protein, it is shown that residues His163, Glu166, Asn142, His41and

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Publication Date
Sun Jun 02 2019
Journal Name
Baghdad Science Journal
Studying Reactivity Relationships of Copolymers N-naphthylacrylamide with (Acrylicacid and Methylacrylate)
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            The organation ⁄monomer N-naphthylacrylamide (NAA) was prepared; subsequently the synthesized monomer was successfully copolymerized with acrylicacid (AA) and methylacrylate (MA) by free radical technique using dry benzene as solvent and benzoyl peroxide (BPO) as initiator. The overall conversion was kept low (≤ 10% wt/wt) for all studies copolymers samples. The synthesized monomer and copolymers were characterized using Fourier transform infrared spectroscopy (FT-IR), and their thermal properties were studied by DSC and TGA. The copolymers compositions were determined by elemental analysis. Kelen-Tudes and Finmman-Ross graphical procedures were employed to determine

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Engineering
Generation and Experimental Stress Analysis of Elliptical Gears with Combined Teeth
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In this study, generation of elliptical gears with different teeth profiles of crowned involute, double circular arc (DCA), and combined (crowned involute with DCA) has been developed. The resulting mathematical equations have been computerized and feed to CNC end mill machine to manufacture elliptical gear models with different profiles. These models are investigated in plane polariscope to show the resulting stresses under certain load. Comparison of photo-elastic stress results shows that combined elliptical gears with DCA side as a loaded side have a minimum resulting contact stress with a reduction percentage of 40% compare with contact stresses in counterpart elliptical gear of involute profile (which is commonly u

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Publication Date
Sun Jun 02 2019
Journal Name
Baghdad Science Journal
Studying Reactivity Relationships of Copolymers N-naphthylacrylamide with (Acrylicacid and Methylacrylate)
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            The organation ⁄monomer N-naphthylacrylamide (NAA) was prepared; subsequently the synthesized monomer was successfully copolymerized with acrylicacid (AA) and methylacrylate (MA) by free radical technique using dry benzene as solvent and benzoyl peroxide (BPO) as initiator. The overall conversion was kept low (≤ 10% wt/wt) for all studies copolymers samples. The synthesized monomer and copolymers were characterized using Fourier transform infrared spectroscopy (FT-IR), and their thermal properties were studied by DSC and TGA. The copolymers compositions were determined by elemental analysis. Kelen-Tudes and Finmman-Ross graphical procedures were employed to determine the monomers reactivity ratios. The der

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Interactions of some metal ions with Nitrogenous bases present in Nucleotides
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Acidity constants at 30co and 0.125 ionic strength have been determined for the Nitrogous bases of nucleic acid; cytocine, uarcil and thymine, and found to be 3.55 x10-19 , 1.44 x10 -19 and 7.24 x10 -20 respectively. Stability constants of these bases with Thorium and uranyl ions have been determined. Results showed that metal ions Thorium and uranyl ions behave as hard acids and the nitrogenum bases behave as Hard bases according to Pearson's definition .Hardness – softness parameters for these ligands were calculated ,stability constants of complexes with metal ions could be arranged as follows :- Cytosine > Uracil > Thymine .

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Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
A Study of some biochemical parameters in patients with - thalassemia
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Serum levels of iron,copper,ceruloplasmin and transferrine were estimated in three groups of patients with ?- thalassemia: 24 patients have splenectomy thalassemia major, 29 patients have non splenectomy thalassemia major and 19 patients have thalassemia intermedia , data were compared to normal and pathological controls (anemia and minor). There were significant increase in trace element levels in all studied groups of pateints as compared to normal and pathological controls. Also there were a significant increase in ceruloplasmin levels,While the result revealed that there were a significant decrease in transferrine levels in all groups of patients studied as compared to normal and pathological controls. The result also indicate that the

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