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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
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Space-Charge Effect on the Theoretical Design of Enzil Lens
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The presentwork is a theoretical study in the field of charged particle optics. It concentrates on the design of electrostatic enzil lens for focusing charge particles beams, using inverse method in designingthe electrostatic lens. The paraxial ray equation was solved to obtain the trajectory of the particles, the optical properties such as the focal length and spherical and chromatic aberration coefficients were determined. The shape of the electrode of the electrostatic lens were determined by solving poison equation and the results showed low values of spherical and chromatic aberrations, which are considered as good criteria for good design.

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Publication Date
Sat Dec 31 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Effect of In-situ Stress on Hydraulic Fractures Dimensions
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Understanding of in-situ stress profiles and orientations plays a vital role in designing a successful hydraulic fracturing treatment. This paper is an attempet to examine the effect of lithology and in situ stress on geometery of hydraulic fractures. A hydraulic fracturing design simulator software called FracproPT with various capabilities for designing most of hydraulic fracture was used for  simulate and optimize the hydraulic fracturing. For studying purpose,  three different cases of stress gradient contrast between different formations  are considered in this study (0.4, 0.5 and 0.75 psi/ft). The results obtained from the simulator showed that  lithologies surrounding the pay zone have an effect on the fracture

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Effect of frequency Chirp on the black and gray solitions
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the behavior of the first-order black and gray solitons propagtedin optical fiber in the presence of frequency chirp is studied analytically and numerically results show that phase profile of black solitons changes abruptly

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Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Determination The Effect of ZnO on Iraqi Bentonite Surface Properties
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Bentonite is widely used in industrial applications. The present study reports the effect of adding different weights of ZnO to the Iraqi bentonite, on surface area, pore volume and real density. These surface properties were evaluated for pure and modified bentonite. The modification was made by adding different ZnO weights such as; ( 0.5%, 1%, 5%, 10% ). The effect of heat exposing for all modified clay samples at 500 ?C have been also evaluated. The results show that the addition of 0.5% ZnO leads to increase the surface area percentage about 36%, increase pore volume percentage about 5.48% and increase the real density percentage about 27.116%. When the samples exposed to 500 ?C, their surface area and pore volumes have been decreased a

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Publication Date
Sat Jan 01 2022
Journal Name
Aip Conference Proceedings
The effect of different flooding ratio on Al-Shuwaija marsh
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In this research, the effect of changing the flood level of Al-Shuwaija marsh was studied using the geographic information systems, specifically the QGIS program, and the STRM digital elevation model with a spatial analysis accuracy of 28 meters, was used to study the marsh. The hydraulic factors that characterize the marsh and affecting on the flooding such as the ranks of the water channels feeding the marsh and the degree of slope and flat areas in it are studied. The area of immersion water, the mean depth, and the accumulated water volume are calculated for each immersion level, thereby, this study finds the safe immersion level for this marsh was determined.

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Publication Date
Sun Jan 10 2016
Journal Name
British Journal Of Applied Science & Technology
The Effect of Classification Methods on Facial Emotion Recognition ‎Accuracy
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The interests toward developing accurate automatic face emotion recognition methodologies are growing vastly, and it is still one of an ever growing research field in the region of computer vision, artificial intelligent and automation. However, there is a challenge to build an automated system which equals human ability to recognize facial emotion because of the lack of an effective facial feature descriptor and the difficulty of choosing proper classification method. In this paper, a geometric based feature vector has been proposed. For the classification purpose, three different types of classification methods are tested: statistical, artificial neural network (NN) and Support Vector Machine (SVM). A modified K-Means clustering algorithm

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Publication Date
Sat Oct 01 2011
Journal Name
Journal Of Engineering
THE EFFECT OF CUTOFF WALL ANGLE ON SEEPAGE UNDER DAMS
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Flow of water under concrete dams generates uplift pressure under the dam, which may cause the dam to function improperly, in addition to the exit gradient that may cause piping if exceeded a safe value. Cutoff walls usually used to minimize the effect of flow under dams. It is required to
1)minimize the flow quantity to conserve water in the reservoir, it is also required to
2)minimize the uplift pressure under the dam to maintain stability of the dam, and it is required to

3) minimize the exit gradient to prevent quick condition to occur at the toe of the dam where piping may occur and may cause erosion of the soil. Varying the angle of cutoff walls affects its influence on the factors aforementioned that are required to

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Publication Date
Sat Jul 01 2017
Journal Name
Energy Procedia
The effect of sunlight on medium density polyethylene Water pipes
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Publication Date
Mon Jan 01 2018
Journal Name
Aip Conference Proceedings
Effect of gamma irradiation on the TlBa2Ca2Cu3O9-δ superconducting properties
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Publication Date
Sun Oct 03 2021
Journal Name
Al-manhaj
Fundamentals of Financial Statistics- (Third Edition)
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This Book is intended to be a textbook studied for undergraduate course in financial statistics/ department of Financial Sciences and Banking. This book is designed to be used in semester system. To achieve the goals of the book, it is divided into the following chapters. Chapter one introduces basic concepts. Chapter two devotes to frequency distribution and data representation. Chapter three discusses central tendency measures (all types of means, mode, and median). Chapter four deals with dispersion Measures (standard deviation, variance, and coefficient of variation). Chapter five concerned with correlation and regression analysis. While chapter six concerned with testing Hypotheses (One population mean test, Two "independent" populati

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