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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 Mar 02 2014
Journal Name
Baghdad Science Journal
Copolymerazaion of N-vinyl-2-pyrrolidon with Acrylic Acid and Methylmethacrylate
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Low conversion copolymerization of N-vinyl-2-pyrrolidon M.W = (111.14) VP (monomer-1) has been conducted with acrylic acid AA and methymethacrylate MMA in ethanol at 70ºC , using Benzoyl peroxide BPO as initiator . The copolymer composition has been determined by elemental analysis. The monomer reactivity ratios have been calculated by the Kelen-Tudos and Finman-Ross graphical procedures . The derived reactivity ratios (r1 , r2 ) are : (0.51 , 4.85) for (VP / AA ) systems and (0.34 , 7.58) for (VP , MMA) systems , and found the reactivity ratios of the monomer AA , MMA is mor than the monomer VP in the copolymerization of (VP / AA) and (VP /MMA) systems respectly . The reactivity ratios values were used for microstructures calculation.

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Publication Date
Wed Sep 30 2020
Journal Name
Indian Journal Of Forensic Medicine And Toxicology. Vol 14 (2
Psychosocial Consequences of Children with Idiopathic Growth Hormone Deficiency in Baghdad
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Publication Date
Mon Aug 10 2009
Journal Name
European Journal Of Scientific Research
Synthesis and characterization and Fungicidal Activity of Triorganotin(IV) with Benzamidomethionine
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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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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Compressive Behavior of Fiber Reinforced Concrete Columns Rehabilitated with CFRP Warps
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Over the last few years, there has been a worldwide increase in the use of composite materials for rehabilitation of deficient reinforced concrete structures. One important application of this technology is the use of Carbon Fiber Reinforced Polymer (CFRP) jacket to provide external confinement of reinforced concrete columns. Square concrete column specimens 100×100×1000 mm with concrete
compressive strength of about 30 and 50 MPa, steel fiber volume fraction 0%, 0.5%, 0.75%, and percentage of longitudinal reinforcement 2.01%, 3.14% and 4.52% were tested until failure in previous research. In this research seven tested columns were repaired and rehabilitated using one layer of CFRP flexible wraps and tested to determine their ultim

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Engineering
Theoretical and Experimental Stress Analysis of Cam With Simple Harmonic Motion
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Cams are considered as one of the most important mechanical components that depends the contact action to do its job and suffer a lot of with drawbacks to be predicted and overcame in the design process. this work aims to investigate the induced cam contact and the maximum shear stress energy or (von misses) stresses during the course of action analytically using Hertz contact stress equation and the principal stress formulations to find the maximum stress value and its position beneath the contacting surfaces. The experimental investigation adopted two dimensions photoelastic technique to analyze cam stresses under a plane polarized light. The problem has been numerically simulated using Ansys software version 15 as FE

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Publication Date
Thu Nov 01 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Life – Style of patients with peptic ulcer A case control study
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Abstract A descriptive (retrospective) (a case-control) study was carried out at Al-Karama Teaching Hospital, Baghdad Teaching Hospital and Surgical Specialties Hospital, and Gastro-Intestinal Tract and Liver (GIT) Hospital for the period of December 1st, 2001 To March 15th 2002. To identify aspects of life-style that may contribute to the occurrence of peptic ulcer (P.U)as risk factors. And to find out the relationship between the demographic characteristic of the group. Non-probability (Purposive) sample of (100) cases who were admitted to the endoscopy department who were later on diagnosed as having

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Publication Date
Fri Jul 01 2022
Journal Name
The Egyptian Journal Of Hospital Medicine
Evaluation of Adipokines Among Children Infected with Some Protozoan Intestinal Parasites
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Publication Date
Thu Nov 01 2012
Journal Name
The Iraqi Postgraduate Medical Journal
Isolation and identification of Malassezia species in patients with pityriasis versicolor
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JM Karhoot, AA Noaimi, WF Ahmad, The Iraqi Postgraduate Medical Journal, 2012 - Cited by 7

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Publication Date
Mon Mar 25 2024
Journal Name
International Journal Of Drug Delivery Technology
Solubility and Dissolution Enhancement of Candesartan Cilexetil by Complexation with Cyclodextrin
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At present, numerous novel chemical compounds face challenges related to their limited solubility in aqueous environments. These compounds are classified under the Biopharmaceutical Classification System (BCS) as either class II or class IV substances. Different carriers were used to increase their solubility. Candesartan cilexetil (CC) is one of the most widely used antihypertensive drugs, which belongs to class II drugs. The aim of this research was to enhance the solubility and dissolution rate of CC through a complexation approach involving β-cyclodextrin and its derivatives, specifically hydroxypropyl beta cyclodextrin (HP-β-CD), methyl beta cyclodextrin (M-β-CD), and sulfonyl ether beta-cyclodextrin (SBE-β-CD), serving as

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