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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
Sat Apr 01 2023
Journal Name
Journal Of Ecological Engineering
Dual Application of Al-Kheriat of Removal of Arsenic from Aqueous Solution and Acting as Rodenticide
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Arsenic is a prevalent and pervasive environmental contaminant with varied amounts in drinking water. Arsenic exposure causes cancer, cardiovascular, liver, nerve, and ophthalmic diseases. The current study aimed to find the best conditions for eliminating arsenic from simulated wastewater and their effect on biomarkers of hepatic in mice. Adsorption tests including pH, contact duration, Al-kheriat dosage, and arsenic concentrations were evaluated. Seventy-two healthy albino mice (male) were accidentally allocated into nine groups (n = 8), the first group was considered as healthy control, the second group (AL-Kheriat), and other groups received AL-Kheriat and arsenic 25, 50, 75, 100, 125, 150 and 175 mg/kg, respectively. Next 10 days, the

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Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Biological Evaluation and Theoretical Study of Bi-dentate Ligand for Amoxicillin Derivative with Some Metal Ions
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               In this paper, the complexes of Shiff base of Methyl -6-[2-(diphenylmethylene)amino)-2-(4-hydroxyphenyl)acetamido]-2,2-dimethyl-5-oxo-1-thia-4-azabicyclo[3.2.0]heptane-3-carboxylate (L) with Cobalt(II), Nickel(II), Cupper(II) and Zinc(II) have been prepared. The compounds have been characterized by different means such as FT-IR, UV-Vis, magnetic moment, elemental microanalyses (C.H.N), atomic absorption, and molar conductance. It is obvious when looking at the spectral study that the overall complexes obtained as monomeric structure as well as the metals center moieties are two-coordinated with octahedral geometry excepting Co complexes that existed as a tetrahedral geometry. Hyper Chem-8.0.7

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Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
Removal of Amoxicillin from Water by Adsorption on Water Treatment Residues
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The presence of residual antibiotics in water results in the development of antibiotics resistant genes. The available wastewater treatment systems are not capable of removing such antibiotics from sewage. Thus, antibiotics need to be removed before the discharge of wastewater. Adsorption is among the promising techniques for the wastewater treatment to aid the removal of a wide range of organic and inorganic pollutants. The present work is a contribution to the search for an economical method for the removal of low concentrations of amoxicillin (AMX) from water by adsorption on water treatment residue, WTR, taken from a local drinking water facility. The chemical composition and the adsorptive characteristics of the material were first

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Publication Date
Sat Oct 20 2018
Journal Name
Journal Of Economics And Administrative Sciences
THE IMPACT OF MANAGEMENT CONTROL SYSTEMS (MCS) ON ORGANIZATIONS PERFORMANCE A LITERATURE REVIEW
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The impact of management control systems (MCS) on organizations performance empirical research has been the subject of numerous studies during the past decade in developed and emerging economies. In the contemporary competitive, complex and changing global business environment, firms are being challenged to adopt business models that enable them to address the strategic uncertainties and risks they face in their business environments. The main issue of this study is that management accounting researchers argue that one of the ways firms can continually rejuvenate themselves to survive and succeed in these complex and uncertain environments is to understand the role of management control systems in Formulating a b

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Publication Date
Fri Aug 23 2024
Journal Name
Cureus
The Effect of Pan-Retinal Photocoagulation on Central Macular Thickness in a Sample of Iraqi Patients With Proliferative Diabetic Retinopathy
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Publication Date
Fri May 01 2020
Journal Name
European Journal Of General Dentistry
Effect of plant-extract disinfectant solutions on the specific properties of reinforced maxillofacial silicone elastomers with nanofiller and intrinsic pigment
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Abstract<p> Objective This study aimed to evaluate the effects of disinfectant solutions, namely, the alcoholic extract of Salvadora persica L. (A1 = 10% and A2 = 15%) and chlorhexidine digluconate (A3 = 2%), on the tear strength and hardness of room temperature vulcanizing (RTV) VST50F and heat temperature vulcanizing (HTV) Cosmesil M511 silicone elastomers before and after reinforcement with nanofillers (TiO2) and intrinsic pigment. Materials and Methods: A total of 320 specimens were prepared, with 160 specimens each for RTV and HTV silicone. Forty specimens were evaluated before disinfection and divided into two equal groups, namely, control (without additive) and experimental (with ad</p> ... Show More
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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Organization Structure as Component of Quality Improvement for Maternal and Child Health Promotion in Baghdad City’s Primary Health Care Centers
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A descriptive evaluation study is conducted on primary health care centers in Baghdad City in order to
evaluate the organization structure as component of quality improvement of maternal and child health promotion
from April 10th 2012 to May20th 2013. A total of (22) primary health care centers. Study instrument was
comprised of three questionnaires and overall items included in these questionnaire were (65) items. Data are
collected through the utilization of the developed questionnaire and the interview technique as means of data
collection. Data are analyzed through the application of descriptive statistical data analysis methods which
includes the measurement of the frequencies, percentages, and computation of mean

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Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Antimicrobial Effect of Eco- Friendly Silver Nanoparticles Synthesis by Iraqi Date Palm (Phoenix dactylifera) on Gram-Negative Biofilm-Forming Bacteria
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Date palm silver nanoparticles are a green synthesis method used as antibacterial agents. Today,
there is a considerable interest in it because it is safe, nontoxic, low costly and ecofriendly. Biofilm bacteria
existing in marketed local milk is at highly risk on population health and may be life-threatening as most
biofilm-forming bacteria are multidrug resistance. The goal of current study is to eradicate biofilm-forming
bacteria by alternative treatment green synthesis silver nanoparticles. The biofilm formation by bacterial
isolates was detected by Congo red method. The silver nanoparticles were prepared from date palm
(khestawy) fruit extract. The formed nanoparticles were characterized with UV-Vis

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Publication Date
Mon Aug 31 2020
Journal Name
Journal Of Research In Medical And Dental Science
The Effect of Super Oxidized Water Mouthwash on the Level of IL 1? in Gingival Crevicular Fluid for Patients with Gingivitis Randomized Clinical Trial
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Background: One of the most predominant periodontal diseases is the plaque induced gingivitis. For the past 20 years, super-oxidized solutions have be..

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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Exploring the actual implementation of e-wallet application in Malaysia
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E-wallet, also referred to as digital wallet, is a software application designed to replace physical wallets, with the primary purpose of facilitating online transactions when users wish to make virtual payments. Nowadays, E-wallets are not limited to mobile applications, but they have also been extended to wearable devices, such as smartwatches, enabling users to make payments via their watches. This research study focuses on three main E-wallet service providers in Malaysia, namely TouchNGo E-wallet, Boost, and Grab pay, as they are the top three E-wallets in the country. The aim of this paper is to explore the real-world implementation of E-wallets among mobile phone users in Malaysia, employing the Technology Adoption Model as the th

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