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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 Jan 01 2013
Journal Name
Scientific Journal Of King Faisal University
Effect of supplementing male guinea fowls diet with different levels of L - carnitine on the characteristics of their semen
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Carnitine is a regulatory amino acid, necessary for the metabolism of long-chain fatty acids in the ß - oxidation, and it is important in the organization of the work of the blood brain barrier, and is very important in the treatment of infertility and sexual apathy. This study was conducted at the Poultry Farm of the Department of Animal Resource, College of Agriculture, University of Baghdad during the period from 15/2/2011 to 1/8/2011. The aim of this study was to investigate the effect of dietary supplementation with different levels of L - carnitin e on semen characteristics of guinea fowl male. A total of 24 guinea fowl male, 30 weeks of old were used in this study. Birds were randomly distributed into 4 groups (C0, C100, C200, C300)

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
the effect of ethanol on the level of sialic acid in the brain
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The study dosage ethanol in the total content of acid sialic TC and acid sialic associated fat (LBSA) in blood serum and congener brain Dkor Jerd eggs study included dosage 20 animals of male rat Ald ethanol daily for a period of four weeks and concentrations 20% and 30%, 40%, 50% and size of dose 5mlThe results of the study showed that levels of TSA homogeneous in the brain and blood serum significantly reduced Ankhvaza

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Publication Date
Thu Jun 30 2011
Journal Name
Al-kindy College Medical Journal
THE EFFECT of PINEALOCTOMY on the DEVELOPING SUPERIOR Cervical GANGLION of the RAT
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Back ground: In the present study Pinealoctomy
was used to study the sympathetic innervations of
the pineal gland by the superior cervical ganglion
(SCG) of the albino rat.
Objective: Following Pinealoctomy, it is
expected to observe the Chromatolysis reaction in
some neurons of the SCG if they were to innervate
the pineal gland (i.e. retrograde Chromatolysis
changes).
Methods: Fifty albino rats were used in this study,
Pinealoctomy was done, then after a different time
interval ganglionectomy was done, in order to
study the Chromatolysis in their cell body.
Result: The present study has demonstrated that
the most obvious Chromatolysis reaction in the
neurons which innervate the pineal gland a

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of transparency on job satisfaction: An applied research in sample of national insurance companies
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Transparency considered being one of the modern administrational terms which started to be largely used in the last period, because of its political, economical, social and cultural dimensions. As well as, its administrational dimension that helps to create a work environment marked by order and flawless from wrong practices and Transparency provides credibility to the sides that pursue it in their practices, till it became a mean of distinction. The choice of the subject of the research ((Transparency and its effect on Level of Job satisfactions of Workers in General Insurance company)), which aims to measure the effect of Transparency in Level of Job satisfactions of Workers in Insurance company. Came in the time when many countries te

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Effect of leadership patterns on the phenomenon of jop burnout among employees at Baghdad College of Economic Sciences University
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This study deals with the impact of leadership styles in its three main dimensions (democratic, autocratic, lenient) as an independent variable of the dimensions of functional combustion (emotional stress, inhumanity, personal achievement). The research sought to achieve a set of goals, the most prominent of which are: studying the reality of the researched organization to identify the leadership patterns used in its management and its impact on the phenomenon of functional combustion, Moreover, knowing the extent of support for these established patterns and their contribution to mitigating the phenomenon of functional combustion in the organization's environment, and testing the impact of these leadership patte

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Publication Date
Wed Feb 22 2017
Journal Name
Geological Society, London, Special Publications
Role of facies diversity and cyclicity on the reservoir quality of the mid-Cretaceous Mishrif Formation in the southern Mesopotamian Basin, Iraq
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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Strategic Intelligence on the Process of Green Manufacturing An Explorative Study for the Managers Opinions of Sample of Mineral water factories at Dahuk
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         The studying trying to determine the role of  Strategic Intelligence on the Process of Green Manufacturing  of  Sample of Mineral water factories at Dahuk city.  The study submit a theoretical frame of Strategic Intelligence and Green Manufacturing, a supposed sample, had been set to reverye   the nature of the relations and effect in the study  Varity, the study  depend on group of the main and branch concurring with the relations and effect between the Strategic Intelligence and Green Manufacturing to answer the following questions about research to problems:

 What are the relationships and effects between stra

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Publication Date
Thu Nov 14 2024
Journal Name
Journal Of Studies And Researches Of Sport Education
The effect of Rondo exercises in developing some basic skills for futsal players under the age of 18
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The Journal of Studies and Researches of Sport Education (JSRSE)

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Measuring and analyzing the effect of foreign debt on the gross domestic product in Morocco for the period 1990-2017 using the ARDL Test
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The research aims to identify the magnitude of the impact of external debt on the gross domestic product in Morocco, and the importance of research lies in the role that external debt plays in addressing structural imbalances, if it is best disposed of according to well-studied economic plans by specialists in this regard, especially if these debts are directed with Other resources, as it helps pay the costs of these debts (debt servicing) that the external debt also raises the level of gross domestic product, and the research starts from the hypothesis that: There is an effect of foreign debt on the GDP in Morocco, has contributed in one way or another to The exacerbation of the external debt, which affected the m

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Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Financial Crisis: Forms- Indicators- Models- and Financial Contagion Theoretical - Analytical Study of Asian Crisis
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اسهم تطور ادوات الاسواق المالية والتغيرات العالمية كالعولمة المالية وتحرير الاسواق المالية العالمية في احداث العديد من الازمات ومنها الازمة المالية الدولية التي تعد من اكثر الظواهر ملازمة للاسواق المالية على الرغم من التطورات التي تشهدها تلك الاسواق نتيجة تطور ادواتها المالية وانفتاحها على بعضها البعض. وتتعرض الاسواق المالية الدولية والناشئة  (Emerging Market) منها بشكل خاص ا

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