Preferred Language
Articles
/
jeasiq-1714
Effect of the application of IFRS 15 "Revenue from contracts with customers" on the quality of financial reporting
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The Realization of positive politeness strategies in language
...Show More Authors

0

View Publication Preview PDF
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
THE USE OF AMBIGUOUS IRONY IN ANDALUSIAN POETRY
...Show More Authors

Among the findings of the research are:
1. This type of ambiguity is old in use and was adopted by the Arab poets as a
reaction against hyperbole and as a tendency towards compression of expression that
results in an. amusing suspension through the use of irony. The Andalusian poets
tended to employ this form because it involves interaction and interrogation,
2. Furthermore, it indicates the poet’s insight, talent and skill and it is, therefore,
regarded as a form. Of verse discourse that appeals to the reader, in contrast to
hyperbole.
3. Its presence in Andalusian poetry is evident n eulogy and descriptive poetry and it
held a place of prominence as a poetic form in achieving these purposes.
4. Through i

... Show More
View Publication Preview PDF
Publication Date
Wed May 12 2021
Journal Name
Journal Of Biotechnology Research Center
A review of the Common Food-borne Viruses
...Show More Authors

Preview PDF
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
University students, the dialectic of unemployment and labor
...Show More Authors

This research for university students dialectic unemployment and work, focusing on
serious discussion, accurate and provide opinions between specialists and those interested in
the university youth issues and identify them in the light of the dialectical relationship
between unemployment and work for the purpose interpreted accurate and access to reality
without coverage and linked to the movement of the changing society now and the situation
that is happening in Iraq, where the loss of the safety and the weakness of the determinants of
economic well-being and the decline of public and social health and the unemployment rate
security in the heart of - programs - and blocs parties that Tgtill public opinion in any

... Show More
View Publication Preview PDF
Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
The structural and mechanical properties of ion beam
...Show More Authors

the structrual and mechanical properties of thin Ni films of different thicknesses deposited on coring glass substrate using lonbeam sputtering(IBS) technique under vacuum torr have been studied the TEM and electron

View Publication Preview PDF
Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
The role of concurrent engineering in cost optimization
...Show More Authors

 

     The research aims to study and analysis of concurrent engineering (CE) and cost optimization (CO), and the use of concurrent engineering inputs to outputs to improve the cost, and the statement of the role of concurrent engineering in improving the quality of the product, and achieve savings in the design and manufacturing time and assembly and reduce costs, as well as employing some models to determine how much the savings in time, including the model (Lexmark) model (Pert) to determine the savings in design time for manufacturing and assembly time.

To achieve the search objectives, the General Company for Electrical and Electronic Industries \ Refrigerated Engine

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
Performance possibilities of the flute (Descriptive analytical study)
...Show More Authors

The nay is one of the important in stvument in Arabic music which is considered one of the oriental instruments used in the oriental music tect, and is also considered one of the basic instruments in Arabic music, It is used in many religious and mundane areas, through its expressive capabilities through which expression and conveyance of feelings to the recipient, despite their importance and role in music, and through the researcher's follow-up to this subject did not find a study on the potential capabilities of the machine. In view of the above, and given the importance of this subject at the researcher, the need arose for research to study (the potential of the flute machine)..

View Publication Preview PDF
Crossref
Publication Date
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
The Scientific Efforts of Ahmed Mustafa Al-Maraghi
...Show More Authors

This conducted research,  (The Scientific Efforts of Ahmed Mustafa Al-Maraghi) deals with Al-Maraghi's life, birth, upbringing, characteristics, title, family and religion secter, as well as his general biography. And his relationship with scholars, his learning and teaching, and the introduction of the Muhammed Abdo School and the College of Dar Al Uloom, and finally the discussion  of his scientific, social and political poin of view, as an interpreter of twentieths century, was  appointed as the president of Al-Azhar and Ifta during the days of the royal era, and he studied at the College of Dar Al-Uloom

 

View Publication Preview PDF
Publication Date
Fri Mar 31 2017
Journal Name
Journal Of Engineering
Hydraulic Analysis of the Samarra-Al Tharthar System
...Show More Authors

Low incoming discharge upstream of Samarra-Al Tharthar System leads to sediment accumulation and forming islands, especially an island upstream of Al Tharthar Regulator. This island and the sedimentation threaten the stability of the structure and reduce the efficiency of the system. This study aims to hydraulically identify the sedimentation problem mentioned above, to find solutions of how to control the sediment problems, and to develop the capacity of
the system for 500 years return period flood of 15060 m3/s. Surface Water Modeling System (SMS10.1) with two dimensional depth average models (RMA-2) software were used to simulate and analyze the system. The results of analysis showed that the maximum permissible discharge through t

... Show More
View Publication Preview PDF
Publication Date
Wed Jan 01 2014
Journal Name
Journal Of Engineering Research And Applications
Tenser Product of Representation for the Group Cn
...Show More Authors