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 Oct 01 2022
Journal Name
The Egyptian Journal Of Hospital Medicine
Some Clinical Features of Trichomoniasis Associated with Pelvic Organs Tenderness in Sample of Iraqi women
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Tue Jun 26 2018
Journal Name
Oriental Journal Of Chemistry
Excess Molar Quantities of Binary Mixture of Dipropyl amine with Aliphatic Alcohols at 298.15 K
...Show More Authors

Refractive indices (nD), viscosities (η) and densities (r) were deliberated for the binary mixtures created by dipropyl amine with 1-octanol, 1-heptanol, 1-hexanol, 1-pentanol and tert-pentyl alcohol at temperature 298.15 K over the perfect installation extent. The function of Redlich-Kister were used to calculate and renovated of the refractive index deviations (∆nD), viscosity deviations (ηE), excess molar Gibbs free energy (∆G*E) and excess molar volumes(Vm E). The standard errors and coefficients were respected by this function. The values of ∆nD, ηE, Vm E and ∆G*E were plotted against mole fraction of dipropyl amine. In all cases the obtained ηE, ∆G*E, Vm E and ∆nD values were negative at 298.15K. Effect of carbon atoms

... Show More
Publication Date
Sat Nov 22 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Measurement of salivary Immunoglobulin A of participants with a healthy, gingivitis and chronic periodontitis conditions
...Show More Authors

Background: Secretory Immunoglobulin A (SIgA) is a subclass of Immunoglobulin A (IgA), It is an antibody that plays an important role in mucosal immunity. It is the main immunoglobulin found in mucous secretions from mammary glands, tear glands and salivary glands, every pathologic process in the body involves the immune system, and periodontal inflammation is one of them and is not an exception. Material and methods: this study was consisted of 60 healthy male participants of an age ranged between (35-50) years old ; 25 of them with generalized moderate chronic periodontists(Clinical Attachment Loss equal to 3-4mm at ≥ 30% of the sites; 20 participants with plaque induced gingivitis and 15 participants had clinically healthy pe

... Show More
View Publication Preview PDF
Publication Date
Tue Aug 02 2011
Journal Name
J. College Of Education / Al-mustansiriya University
Synthesis and characterization of mixed ligand complexes of some metals with ( L- phenylalanine and nicotinamide)
...Show More Authors

This paper presents the synthesis and study of some new mixed-ligand complexes containing nicotinamide(C6H7N2O) symbolized (NA) and phenylalanine (C9H11NO2)symbolized (pheH)] with some metal ions. The resulting products were found to be solid crystalline complexes which have been characterized by :Melting points, Solubility, Molar conductivity. determination the percentage of the metal in the complexes by flame(AAS), magnetic susceptipibility, Spectroscopic Method [FT-IR and UV-Vis]. The proposed structure of the complexes using program , chem office 3D(2006) . The general formula have been given for the prepared complexes : [M(NA)2(phe)]cl M(II): Mn(II) ,Co(II) , Ni(II) , Cu(II) , Zn(II) , Cd(II) & Hg(II)). NA = Nicotinamide= C6

... Show More
Publication Date
Sun Jan 01 2012
Journal Name
Al-mustansiriya J. College Of Education
Synthesis and characterization of mixed ligand complexes of some metals with ( L- phenylalanine and nicotinamide)
...Show More Authors

This paper presents the synthesis and study of some new mixed-liagnd complexes containing nicotinamide(C6H7N2O) symbolized (NA) and phenylalanine (C9H11NO2)symbolized (pheH)] with some metal ions. The resulting products were found to be solid crystalline complexes which have been characterized by :Melting points, Solubility, Molar conductivity. determination the percentage of the metal in the complexes by flame(AAS), magnetic susceptipibility, Spectroscopic Method [FT-IR and UV-Vis]. The proposed structure of the complexes using program , chem office 3D(2006) . The general formula have been given for the prepared complexes :[M(NA)2(phe)]cl M(II): Mn(II) ,Co(II) , Ni(II) , Cu(II) , Zn(II) , Cd(II) & Hg(II) . NA = Nicotinamide= C6H7N2O Phe -

... Show More
Publication Date
Sat Nov 24 2018
Journal Name
Open Access Macedonian Journal Of Medical Sciences
Outcomes of Operative Management of 96 Cases with Traumatic Retroperitoneal Hematoma: A Single-Institution Experience
...Show More Authors

AIM: To analyse our experiences in the management of traumatic retroperitoneal hematoma (RPH), highlighting the various challenges faced and to report on the outcome of these patients. METHODS: From May 2014 to May 2017, all patients with traumatic RPH who underwent surgical treatment were retrospectively analysed. The kind of injury, intraoperative findings, sites of hematoma, postoperative morbidity and the overall outcomes were recorded. RESULTS: Ninety-six patients; 53 with blunt trauma and 43 with penetrating injury, were included in this study. The centre-medial hematoma was observed in 24 (25%) patients, lateral hematoma in 46 (47.9%) patients, pelvic hematoma in 19 (19.8%) patients, and multiple zone hematomas in

... Show More
View Publication
Scopus (4)
Crossref (3)
Scopus Crossref
Publication Date
Tue Sep 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Adsorption Optimization of Congo Red Dye onto Electrospun Nanofibers of Polyacrylonitrile functionalized with Fe3O4 Nanoparticles
...Show More Authors

Ferric oxide nanoparticles Fe3O4NPs have been prepared by the coprecipitation method, which were used to functionalize the surface of electrospun nanofibers of polyacrylonitrile to increase their effectiveness in adsorption of Congo red (CR) dye from their aqueous solutions. The effect factors of adsorption were systematically investigated such as adsorbent mass, initial concentration, contact time, temperature, ionic strength and pH. The maximum adsorbed amount of the dye was at 0.003g of adsorbent. The adsorption of dye increased with increasing initial dye concentration and the system reaches to the equilibrium state at 150 min. The adsorbed dye capacity decreases with increasing temperature which indicates to the exothermic nature of ad

... Show More
Preview PDF
Publication Date
Sun Apr 30 2023
Journal Name
Al-kindy College Medical Journal
Estimation of Salivary IL-6 Level in relation of Periodontal Status in Patients with Hyperthyroidism
...Show More Authors

Background: The overproduction of thyroid hormones is known as hyperthyroidism. Increased susceptibility to caries and periodontal disease are two potential oral symptoms. The interleukin-6 (IL-6) was observed to significantly increased in the hyperthyroid group. According to multiple research, IL-6 dysregulation has been linked to a number of oral disorders, including periodontal diseases. The study aimed to evaluate periodontal health status in relation to IL6 among hyperthyroidism patients.

Subjects and Methods: The sample was composed of 90 female patients aged 25-45 years attending endocrine disorder

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (4)
Scopus Crossref
Publication Date
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
Preparation and studying of some properties of polymer composites reinforced with natural and artificial fibers
...Show More Authors

This work concerns the thermal and sound insulation as well as the mechanical properties of polymer matrix composite reinforced with glass fibers. These fibers may have dangerous effect during handling, for example the glass fibers might cause some damage to the eyes, lungs and even skin. For this reason the present work, investigates the behavior of polymer composite reinforced with natural fibers (Plant fibers) as replacement to glass fibers. Unsaturated Polyester resin was used as matrix material reinforced with two types of fibers, one of them is artificial (Glass fibers) and the other type is natural (Jute, Fronds Palm and Reed Fibers) by hand lay-up technique. All fibers are untreated with any chemical solvent. The Percentage of mi

... Show More
View Publication Preview PDF
Crossref (4)
Crossref
Publication Date
Tue Jul 31 2018
Journal Name
Oriental Journal Of Chemistry
Excess Molar Quantities of Binary Mixture of Dipropyl amine with Aliphatic Alcohols at 298.15 K
...Show More Authors

Refractive indices (nD), viscosities (η) and densities (ρ) were deliberated for the binary mixtures created by dipropyl amine with 1-octanol, 1-heptanol, 1-hexanol, 1-pentanol and tert-pentyl alcohol at temperature 298.15 K over the perfect installation extent. The function of Redlich-Kister were used to calculate and renovated of the refractive index deviations (∆nD), viscosity deviations (ηE), excess molar Gibbs free energy (∆G*E) and excess molar volumes (VmE) The standard errors and coefficients were respected by this function. The values of ∆nD, ηE, VmE and ∆G*E were plotted against mole fraction of dipropyl amine. In all cases the obtained ηE, ∆G*E, VmE and ∆nD values were negative at 298.15K. Effect of carbo

... Show More
View Publication
Scopus (10)
Crossref (5)
Scopus Clarivate Crossref