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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 Jan 13 2018
Journal Name
Current Research In Microbiology And Biotechnology
Study of Rosemary Essential Oil Antibacterial Effect on bacteria Isolated from Urinary Tract Infections in some Hospitals of Baghdad
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Sixty urine samples were collected from women with urinary tract infection in different ages. The aims of this study were determined the dominancy of pathogens isolated from urine of women with UTI and evaluating the antibacterial activity of Rosmarinus officinalis L. essential oil against these pathogenic isolates. Identification of bacteria was done on Chromogenic orientation agar while disc diffusion method was used for determination the sensitivity of bacterial isolates to antibiotics and Agar well diffusion method was used for evaluation the antibacterial effect of Rosemary essential oil on these isolates. The results showed that 50% of women infected with Escherichia coli, it was dominants in ages above 15 years old while Staphyl

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Publication Date
Sun Dec 01 2013
Journal Name
Baghdad Science Journal
Effect of aqueous and alcohol (phenol) extract from cyperus rotundus on mitotic Division in tap roots of Allium cepa
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This study was conducted to test the effect of aqueous and alcoholic extracts for cyperus rotundus on the mitosis in tap roots of Allium cepa. the result of general an identical qualitative tests showed contains certain compounds that of crude aqueous and alcoholic extract, Used as five different concentrations of (10, 20.38, 56, 75) mg / ml for a period of four hours of treatment. After the chemical has been detected for some preliminary chemical compounds of the crude aqueous extract, while the alcoholic extract either phenol compound has been detected for phenols using several techniques included the use of thin layer chromatography TLC and measurement of disability factor RF and the degree of fusion and measurement of absorbance. The r

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Publication Date
Sat Jan 13 2018
Journal Name
Current Research In Microbiology And Biotechnology
Study of Rosemary Essential Oil Antibacterial Effect on bacteria Isolated from Urinary Tract Infections in some Hospitals of Baghdad
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Sixty urine samples were collected from women with urinary tract infection in different ages. The aims of this study were determined the dominancy of pathogens isolated from urine of women with UTI and evaluating the antibacterial activity of Rosmarinus officinalis L. essential oil against these pathogenic isolates. Identification of bacteria was done on Chromogenic orientation agar while disc diffusion method was used for determination the sensitivity of bacterial isolates to antibiotics and Agar well diffusion method was used for evaluation the antibacterial effect of Rosemary essential oil on these isolates. The results showed that 50% of women infected with Escherichia coli, it was dominants in ages above 15 years old while Staphylococc

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Publication Date
Thu Jun 02 2022
Journal Name
Neuroquantology
The effect of the relationship of leptin hormone and live body weight on some chemical characteristics of the blood serum of local laying hens
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The study was conducted out at the Ministry of Agriculture's Poultry Research Station/Animal ResourcesDepartment/Agricultural Research Center. To see how body weight (BW) and leptin hormone (LEP) levels inbreeder blood affect fertility and hatchability. 140 Iraqi local laying chickens (120 females + 20 males) aged 28weeks were used in the study. Following the numbering of The experiment was divided into three periods,each lasting 28 days, during which the breeder's live body weight was recorded and divided into two categories(greater than 1.5 kg and less than 1.5 kg), and blood samples were collected at the end of each period todetermine the concentration of leptin hormone in the breeders' blood. For comparison between mothers'performance,

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Publication Date
Sat Jun 04 2022
Journal Name
Al–bahith Al–a'alami
Iraq's Image in the British Press An analytical study of the Guardian and The Daily Telegraph for 1 / 1- 31/3/2019: Research extracted from a master's thesis
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The topic of the research dealt with the image of Iraq in the British press based on a sample of the newspapers (The Guardian and the Daily Telegraph), which are among the most important and largest newspapers in the United Kingdom and the world, because of its active role in guiding local and international public opinion towards important issues and events, Since these two newspapers are interested in the accuracy of sensitive political topics, the message aimed at knowing the media image that these two newspapers painted about Iraq in the period that was limited to the first quarter of 2019, and also to know the nature of the contents promoted by these newspapers about the Iraqi reality, The method of content analysis was used as an ap

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Publication Date
Tue Jun 30 2015
Journal Name
College Of Islamic Sciences
Markets in the Islamic Mashreq   (Iraq / Persia / the country beyond the river) From the era of the Prophet Muhammad (may Allah bless him and his family) To the end of the Buddhist era
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The follower to study the markets in the Islamic Mashreq (Iraq, Persia and the country of Ma
Behind the river for the period from the reign of the Prophet Muhammad until the end of the Islamic era) to find that there
A remarkable development in the pattern, shape, planning and privatization of markets
Islamic cities and places are the main conditions for their existence, which is the mosque of the mosque
And markets, and these markets have evolved from being a space in which there are no building and no ceilings to shade them in
The places of sale and purchase to specialized markets classified according to the materials and goods produced in them
This would facilitate the task of supervising it by the market factor and

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Publication Date
Sun Feb 10 2019
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact Televised Media Violence upon Children's relationship at Primary Schools with their Mates in Al-Nasiriyah City
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Abstract:
Objective: To know the effect of televised media violence on the relationship of Children's primary school with mates and identify association between the demographic characteristics and socioeconomic status for primary school children and their relation with exposure to televised violence media.
Methodology: simple probability sample of 221 children were selected from 1425 children are learning in schools in Al-Nasiriyah City.
Results: Results of the current study showed that (53.8%) of children exposed to Televised media violence be relationship with their mates weak, (46.2%) of them have their relationship with their mates good, as well as the study showed that the presence significant correlation with males genders

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Publication Date
Sun Jul 02 2006
Journal Name
Journal Of The Faculty Of Medicine Baghdad
a placebo control study of the effect of nigella sativa fixed oil on the healing rate of recurrent aphthous ulceration
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Publication Date
Wed Aug 27 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The Effect of Ceramic Thickness and Number of Firings on the Color of Two All-Ceramic Systems Measured by Spectrophotometer
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Background: This in vitro study was carried out to evaluate the effects of various veneering dentin ceramic thicknesses and repeated firings on the color of lithium disilicate glass-ceramic (IPS e.max Press) and zirconium-oxide (IPS ZirCAD) all-ceramic systems, measured by clinical spectrophotometers (Easyshade Advance 4.0) . Materials and methods: The 72specimens cube-shaped have the dimension of about 11 mm in width, 14 mm in length, 1mm in thickness, these cores divided into 3 groups according to the type of material each group have (24)core specimens. Each group had been divided into three sub-groups (each having 8 specimens) according to veneering with dentin ceramic thicknesses: as 0.5, 1, or 2 mm (n=8). IPS e.max press and ZirCAD c

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Publication Date
Wed Aug 27 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of the effect of root canal preparation size and flaring on the depth of irrigant penetration (In vitro study)
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Background: Cleaning and shaping of root canals successfully requires high volumes of irrigation solutions that can only be applied to the apical third of root canal after enlargement with instrument, so the aim of this study was to evaluate and to compare the efficiency of Maxi-I-probe (side-vented needle), in the amount of root canal irrigant penetration for five different master apical file sizes (MAF) and four different degrees of coronal and middle thirds flaring. Materials and Methods: Two hundred resin blocks with simulated root canals were used in this study and divided into 5 major groups (40 for each) based on the size of master apical files (#20, #25, #30, #35, and #40). Each major group was subdivided into 4 subgroups depending

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