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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
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
A Comparison between Ericson's Formulae Results and Experimental Data Using New Formulae of Single Particle Level Density
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The partial level density PLD of pre-equilibrium reactions that are described by Ericson’s formula has been studied using different formulae of single particle level density . The parameter  was used from the equidistant spacing model (ESM) model and the non- equidistant spacing model (non-ESM) and another formula of  are derived from the relation between  and level density parameter . The formulae used to derive  are the Roher formula, Egidy formula, Yukawa formula, and Thomas –Fermi formula. The partial level density results that depend on  from the Thomas-Fermi formula show a good agreement with the experimental data.

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Publication Date
Mon May 06 2024
Journal Name
Journal Of Pakistan Association Of Dermatologists
Assessment of tumor necrosis factor alpha and interleukinـ10 in obese psoriatic patients before and after using apremilast
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Background Psoriasis is one of the most prevalent chronic inflammatory skin conditions; its prevalence ranges from 1 to 3%. Tumor necrosis factor-alpha (TNF-α), a cytokine that enhances inflammation, is overexpressed in synovium and skin plaques in psoriasis. TNF-α plays a critical role in the pathogenesis of psoriasis. IL-10 is the most crucial cytokine for reducing excessive immune responses and decreasing pro-inflammatory reactions in all autoimmune disorders.   Objective To evaluate the effect of Apremilast on ILـ10, TNFـα, and BMI in obese psoriatic patients.   Methods Thirty patients included in this investigative study to measure the concentrations of TNFـα, ILـ10 and BMI, before and after receiving Apremilast. TNFـα and

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Publication Date
Thu Aug 31 2017
Journal Name
Journal Of Engineering
Study and Analysis of Concentric Shell and Double Tube Heat Exchanger Using - Al 2 O 3 Nanofluid
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    Heat exchanger is an important device in the industry for cooling or heating process. To increase the efficiency of heat exchanger, nanofluids are used to enhance the convective heat . transfer relative to the base fluid. - Al2O3/water nanofluid is used as cold stream in the shell and double concentric tube heat exchanger counter current to the hot stream basis oil. These nanoparticles were of particle size of 40 nm and it was mixed with a base fluid (water) at volume
concentrations of 0.002% and 0.004%. The results showed that each of Nusselt number and overall heat transfer coefficient increased as nanofluid concentrations increased. The pressure drop of nanofluid increased slightly than the base fluid because

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Publication Date
Sun Jan 01 2012
Journal Name
Iraqi Journal Of Science
REMOTE SENSING MONITORING OF CHANGES IN SOIL POLLUTION A CASE STUDY IN A REGION IN BAGHDAD, IRAQ
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One of the main environmental problems which affect extensively the areas in the world is soil salinity. Traditional data collection methods are neither enough for considering this important environmental problem nor accurate for soil studies. Remote sensing data could overcome most of these problems. Although satellite images are commonly used for these studies, however there are still needs to find the best calibration between the data and real situations in each specified area. Landsat satellite (TM & ETM+) images have been analyzed to study soil pollution (Exacerbation of salinity in the soil without the use of abandoned agricultural for a long time) at west of Baghdad city of Iraqi country for the years 1990, 2001 & 2007. All of the th

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Publication Date
Sat Jan 01 2022
Journal Name
Geotechnical Engineering And Sustainable Construction
Dynamic Response of Slender Reinforced Concrete Columns Strengthened by Using CFRP and Circularization Subjected to Seismic Excitation
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Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
Evaluation of Beta-2 Integrin and Platelets Roles in Sickle Cell Disease Pathogenicity in Basrah Governorate Patients
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Sickle cell disease (SCD) comprises an inherited blood disorder that is life long and affects many people globally. In spite of the development in treatment, SCA is a considerable cause of mortality and morbidity. The present study tries to assess the role of leukocytes represented by β integrin(CD18) and platelets and their productivity in the pathogenicity of disease during  the steady state and crisis in comparison with the healthy as-control group, SCD patients (15) enrolled during crisis and steady state (follow up) showed a significant increase in leukocytes and platelets cells productivity during crisis when compared to the steady state and in the steady state when compared to the healthy control group . In this study, SCD patho

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Engineering
Modeling and Simulation of Solar Module performance using Five Parameters Model by using Matlab in Baghdad City
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This work presents the modeling of the electrical response of monocrystalline photovoltaic module by using five parameters model based on manufacture data-sheet of a solar module that measured in stander test conditions (STC) at radiation 1000W/m² and cell temperature 25 . The model takes into account the series and parallel (shunt) resistance of the module. This paper considers the details of Matlab modeling of the solar module by a developed Simulink model using the basic equations, the first approach was to estimate the parameters: photocurrent Iph, saturation current Is, shunt resistance Rsh, series resistance Rs, ideality factor A at stander test condition (STC) by an ite

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Publication Date
Wed Feb 22 2023
Journal Name
Iraqi Journal Of Science
Novel Study of Cyproheptadine Hydrochloride Precipitate Formed by Potassium hexacyanoferrate and Sodium nitroprusside using Atomic Force Microscopy
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Atomic Force Microscope is an efficient tool to study the topography of precipitate. A study using Continuous Flow Injection via the use of Ayah 6SX1-T-2D Solar cell CFI Analyser . It was found that Cyproheptadine –HCl form precipitates of different quality using a precipitating agent's potassium hexacyanoferrate (III) and sodium nitroprusside. The formed precipitates are collected as they are formed in the usual sequence of forming the precipitate via the continuous flow .The precipitates are collected and dried under normal atmospheric pressure. The precipitates are subjected to atomic force microscope scanning to study the variation and differences of these precipitates relating them to the kind of response to both precipitates give

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Publication Date
Thu Sep 03 2020
Journal Name
Journal Of Public Affairs
Ethnographic research method for psychological and medical studies in light of COVID ‐19 pandemic outbreak: Theoretical approach
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Ethnographic research is perhaps the most common applicable type of qualitative research method in psychology and medicine. In ethnography studies, the researcher immerses himself in the environment of participants to understand the cultures, challenges, motivations, and topics that arise between them by investigating the environment directly. This type of research method can last for a few days to a few years because it involves in-depth monitoring and data collection based on these foundations. For this reason, the findings of the current study stimuli the researchers in psychology and medicine to conduct studies by applying ethnographic research method to investigate the common cultural patterns language, thinking, beliefs, and behavior

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Publication Date
Wed Jan 01 2014
Journal Name
Aes-atema International Conference Series - Advances And Trends In Engineering Materials And Their Applications,
Back filler friction spot welding of pure commercial copper sheets to AA1050 aluminum alloy sheets (experimental study)
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