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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 2019
Journal Name
Plant Archives
Spatial distribution of some fertility elements in some northern Iraqi soils using geomatic techniques (remote sensing)
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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Physics: Conference Series
Integral transforms defined by a new fractional class of analytic function in a complex Banach space
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Abstract<p>In this effort, we define a new class of fractional analytic functions containing functional parameters in the open unit disk. By employing this class, we introduce two types of fractional operators, differential and integral. The fractional differential operator is considered to be in the sense of Ruscheweyh differential operator, while the fractional integral operator is in the sense of Noor integral. The boundedness and compactness in a complex Banach space are discussed. Other studies are illustrated in the sequel.</p>
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Publication Date
Sat Jan 01 2022
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science (ijeecs)
A new smart approach of an efficient energy consumption management by using a machine-learning technique
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Many consumers of electric power have excesses in their electric power consumptions that exceed the permissible limit by the electrical power distribution stations, and then we proposed a validation approach that works intelligently by applying machine learning (ML) technology to teach electrical consumers how to properly consume without wasting energy expended. The validation approach is one of a large combination of intelligent processes related to energy consumption which is called the efficient energy consumption management (EECM) approaches, and it connected with the internet of things (IoT) technology to be linked to Google Firebase Cloud where a utility center used to check whether the consumption of the efficient energy is s

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Publication Date
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
Comparative sensitivity of two freshwater snail Melanopsis nodosa and Bulinus truncatus to 2, 4-D pesticide
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The molluscicidal effects of herbicide 2, 4-D were studied against tow species of freshwater snail Bulinus truncatus and Melanopsis nodosa by short term experiments. Calculated values of lethal concentrations (LC50 and LC100) were maid to two spices for different period of time 24hr, 48hr, 72hr and 96hr. The study had showed that the herbicide 2, 4-D was toxic against the tow species. The toxicity of the herbicide was low or unknown in low concentrations in the first period of exposure 24and 48hr to two spices but it increase gradually with increase period of exposure. The spice of B.truncatus was more tolerant than the M.nodosa. All the individual of M nodosa was death while in B.truncatus the complete death was not appear until finish the

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Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Al-nahrain University
DETERMINATION OF SERUM TRACE ELEMENTSMAGNESIUM, COPPER, ZINC, AND SELENIUM IN ASTHMATIC PATIENTS BY ATOMIC ABSORPTION SPECTROPHOTOMETRY
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The aim of this study is to evaluate the levels of trace elements Magnesium (Mg), Zinc (Zn), Copper (Cu), and Selenium (Se) in blood sera of asthmatic patients by Atomic Absorption Spectrophotometry (AAS). The concentrations of Mg, Cu, and Zn have been determined by Flame Atomic Absorption spectrophotometry (FAAS), and Se with flameless Graphite Furnace Atomic Absorption Spectrophotometry (GFAAS). The study involves (55) asthmatic patients as study group and (28) subjects as control from both genders. Serum levels of Mg, Cu, and Se were significantly higher (p<0.001 for all) in patients when compared with healthy subjects, while Zn level was relatively significant (p<0.05). Our observations confirm the efficacy and applicability of (AAS) in

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Publication Date
Tue Jan 01 2019
Journal Name
Energy Procedia
Design and Construction of Nanostructure TiO2 Thin Film Gas Sensor Prepared by R.F Magnetron Sputtering Technique
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In this research, Mn-doped TiO2 thin films were grown on glass, Si and OIT/glass substrates by R.F magnetron sputtering technique with thicknesses (250 nm) using TiO2:Mn target under Ar gas pressure and power of 100 Watt. Through the results of X-ray diffraction, the prepared thin films are of the polycrystallization type after the process of annealing at 600°C for two hour The average crystalline size were 145.32, 280.97 and 261.23 nm for (TiO2:Mn) thin film on glass, Si and OIT/glass substrates respectively, while the measured surface roughness is between 0.981nm and 1.14 nm. The fabricated (TiO2:Mn) thin film on glass sensors have high sensitivity for hydrogen( H2 reducing gas) compared to the sensitivity for hydrogen gas on Si and OIT/

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Solving Optimal Control Linear Systems by Using New Third kind Chebyshev Wavelets Operational Matrix of Derivative
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In this paper, a new third kind Chebyshev wavelets operational matrix of derivative is presented, then the operational matrix of derivative is applied for solving optimal control problems using, third kind Chebyshev wavelets expansions. The proposed method consists of reducing the linear system of optimal control problem into a system of algebraic equations, by expanding the state variables, as a series in terms of third kind Chebyshev wavelets with unknown coefficients. Example to illustrate the effectiveness of the method has been presented.

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
Grammatical Behaviour and Uses of Negative and Prohibitive Particles in Semitic Languages: A Comparative Semitic Study
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      Grammatical particles are so important in understanding a text and its meaning in linguistic context. This paper  " Grammatical Behavior and Uses of Negative and Prohibitive Particles in Semitic Languages: A Comparative Semitic Study"

      tackles  a very important topic in Semitic languages. Comparative studies in Semitic languages shed light on  phenomena in different languages that are related or have one common origin. No doubt, such studies have their own effects on language study in general especially when studying a specific phenomenon and explaining it by reliance on the one origin, or by investigating the various phases of its historical development.

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Publication Date
Sun Apr 08 2018
Journal Name
Al-khwarizmi Engineering Journal
Microstructural Characterization and Mechanical Properties of Similar and Dissimilar Al Alloys Joined using Friction Stir Welding
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The influence of pre- shot peening and welding parameters on mechanical and metallurgical properties of dissimilar and similar aluminum alloys AA2024-T3 and AA6061-T6 joints using friction stir welding have been studied. In this work, numbers of plates were equipped from sheet alloys in dimensions (150*50*6) mm then some of them were exposed to shot peening process before friction stir welding using steel ball having diameter 1.25 mm for period of 15 minutes. FSW joints were manufactured from plates at three welding speeds (28, 40, 56 mm/min) and welding speed 40mm/min was chosen at a rotating speed of 1400 rpm for welding the dissimilar pre- shot plates. Tow joints were made at rotational speed of 1000 rpm and welding speed of 40m/min f

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Publication Date
Sat Oct 26 2024
Journal Name
Zac Conference Series: Social Sciences And Humanities
A Comparative Study of Postwar Literature (Iranian Defense and Vietnam’s War) a Komunyakaa’s and Aminpour’s Poems
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The comparative study tries to find the common points in two different authors’ works and in this kind of studying so many other common but the hidden points may be revealed. Postwar literature is somehow one of the best literary genres for finding the common factors and features that the poets have tried to present in their works elements such as desire to be winner, cruelty, inhumanity, and absurdity of the war.  The Iranian poet late Qaisar Aminpour(1961-2007)  and Yusef Komunyakaa ( 1947) from  Bogalusa, Louisiana, are among the great American and Iranian  poets whose works so many times have been  interpreted and analyzed. The finding the outstanding and the most important points and themes in the postwar poems of these

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