Preferred Language
Articles
/
jeasiq-1714
Effect of the application of IFRS 15 "Revenue from contracts with customers" on the quality of financial reporting

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
A study of Fermi hole and partial Fermi hole for Li- and C-Atoms in different states 1s 2p, 1s 3p, 1s 3d and 2s 2p

The electron correlation effect for inter-shell have been analysed in terms of Fermi hole and partial Fermi hole for Li-atom in the excited states (1s2 3p) and (1s2 3d) using Hartree-Fock approximation (HF). Fermi hole Δf(r12) and partial Fermi hole Δg(r12 ,r1) were determined in position space. Each plot of the physical properties in this work is normalized to unity. The calculation was performed using Mathcad 14 program.

View Publication Preview PDF
Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
A comparative study of Educational Commonalities in Ibn al-Wardi's Lamiyah and Qaboos- Nameh: مشتركات تعليمى در لاميه ی ابن الوردى و قابوسنامه؛ بررسى مقايسه اى

A literary-educational work is a work that explains wisdom to the reader and presents moral, educational and instructional issues in a literary form. Qaboos-nameh or Nasihat al-Muluk is an educational and educational book that has a special place in the field of ethics and guidance, where the author guides his children. Also, Ibn al-Wardi's Lamiyah or Nasihat al-Akhwan is a poem containing moral advice and advice in 77 verses that Ibn al-Wardi wrote to his son.

     It seems that the main goal of Ibn al-Wardi and Onsur AL-maali in Lamia and Qaboos-nameh was to express educational and moral issues and spread and convey them to future generations. Ibn al-Wardi, like Onsur AL-maali, listed moral points such as knowledge, humility

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jul 01 2014
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
A DESCRIPTION STUDY OF TWO LOCAL FISH HIMRI CARASOBARBUS LUTEUS (Heckel, 1843)(CYPRINIFORMES: CYPRINIDAE) AND HISHNI LIZA ABU (Heckel, 1843) (MUGILOIDEI : MUGILIDAE) BY BONES STAINING METHOD

    Two local fish Himri Carasobarbus luteus (Heckel, 1843)  and Hishni Liza abu (Heckel, 1843) were stained with Alizarin Red and featured some anatomical qualities which cleared the difference of the muscular and skeletal fabric for each fish. Since clear Histologic differences appeared in these two species, it was intended from this study the possibility of adopting a diagnosis between local fish species by staining bones and tissues.

View Publication Preview PDF
Publication Date
Wed Aug 19 2020
Journal Name
Revista De Chimie
Synthesis, Characterization and Biological Evaluation of Cr(III), Fe(III), Co(II), Ni(II), Zn(II) and Cd(II) Complexes Using an Azo Dye as Ligand

Azo ligand 11-(4-methoxyphenyl azo)-6-oxo-5,6-dihydro-benzo[4,5] imidazo[1,2-c] quinazoline-9-carboixylic acid was derived from 4-methoxyaniline and 6-oxo-5,6-dihydro-benzo[4,5]imidazo[1,2-c]quinazoline-9-carboxylic acid. The presence of azo dye was identified by elemental analysis and spectroscopic methods (FT-IR and UV-Vis). The compounds formed have been identified by using atomic absorption in flame, FT.IR, UV-Vis spectrometry magnetic susceptibility and conductivity. In order to evaluate the antibacterial efficiency of ligand and its complexes used in this study three species of bacteria were also examined. Ligand and its complexes showed good bacterial efficiencies. From the obtained data, an octahedral geometry was proposed for all p

... Show More
Publication Date
Mon Apr 14 2014
Journal Name
Ibn Al-haitham Jour. For Pure & Appl. Sci
Synthesis and Characterization of Some O-[2-{''2-Substituted Aryl (''1,''3,''4 thiadiazolyl) ['3,'4-b]-'1,'2,'4- Triazolyl]-Ethyl]-p- chlorobenzald oxime Derivatives

In this study new derivatives of O-[2-{''2-Substituted Aryl (''1,''3,''4 thiadiazolyl) ['3,'4-b]-'1,'2,'4- Triazolyl]-Ethyl]-p- chlorobenzald oxime (6-11)have been synthesized from the starting material p-chloro – E- benzaldoxime 1.Compound 2 was synthesized by the reaction of p-chloro – E- benzaldoxime with ethyl acrylate in basic medium. Refluxing compound 2 with hydrazine hydrate in ethanol absolute afforded 3. Derivative 4 was prepared by the reaction of 3 with carbon disulphide, treated of compound 4 with hydrazine hydrate gave 5. The derivatives (6-11) were prepared by the reaction of 5 with different substitutesof aromatic acids. The structures of these compounds were characterized from their melting points, infrared spectroscopy

... Show More
Publication Date
Wed Oct 25 2017
Journal Name
Oriental Journal Of Chemistry
Synthesis and Antioxidant Ability of Some New 6-amino-7H- [1,2,4]triazolo[3,4-b][1,3,4]thiadiazin-3-yl) Derivatives Bearing 2,6-Dimethoxy-4-(methoxymethyl)Phenol Moiety

Scopus (7)
Crossref (1)
Scopus Crossref
Publication Date
Sun Apr 16 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of Some O-[2-{''2Substituted Aryl (''1,''3,''4 thia diazolyl) ['3,'4-b]-'1,'2,'4- Triazolyl]-Ethyl]-p- chlorobenzald oxime Derivatives.

In this study new derivatives of O-[2-{''2-Substituted Aryl (''1,''3,''4 thia diazolyl) ['3,'4b]-'1,'2,'4- Triazolyl]-Ethyl]-p- chlorobenzald oxime (6-11) have been synthesized from the starting material p-chloro – E- benzaldoxime 1. Compound 2 was synthesized by the reaction of p-chloro – E- benzaldoxime with ethyl acrylate in basic medium. Refluxing compound 2 with hydrazine hydrate in ethanol absolute afforded 3. Derivative 4 was prepared by the reaction of 3 with carbon disulphide, treated of compound 4 with hydrazine hydrate gave 5. The derivatives (6-11) were prepared by the reaction of 5 with different substitutes of aromatic acids. The structures of these compounds were characterized from their melting points, infra

... Show More
View Publication Preview PDF
Publication Date
Mon Dec 25 2017
Journal Name
Biomedical And Pharmacology Journal
Evaluation of Crestal Bone Loss and Alkaline Phosphatase Level in Saliva According To Different Flap Designs in Single-Tooth Dental Implant Surgery (A Clinical Comparative Study)

View Publication
Scopus (5)
Crossref (3)
Scopus Crossref
Publication Date
Wed Feb 01 2023
Journal Name
Health Science Reports
Diagnostic potential of salivary interleukin‐17, RANKL, and OPG to differentiate between periodontal health and disease and discriminate stable and unstable periodontitis: A case‐control study
Abstract<sec><title>Background and Aims

Limitations of the conventional diagnostic techniques urged researchers to seek novel methods to predict, diagnose, and monitor periodontal disease. Use of the biomarkers available in oral fluids could be a revolutionary surrogate for the manual probing/diagnostic radiograph. Several salivary biomarkers have the potential to accurately discriminate periodontal health and disease. This study aimed to determine the diagnostic sensitivity and specificity of salivary interleukin (IL)‐17, receptor activator of nuclear factor‐κB ligand (RANKL), osteoprotegerin (OPG), RANKL/OPG for differentiating (1) periodontal health from disease and (2) stable a

... Show More
View Publication
Scopus (4)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
التنبؤ بقيم السلاسل الزمنية بأستعمال أنموذج (ARMAX) مع تطبيق عملي

Abstract :

          Researchers have great interest in studying the black box models this thesis has been focused in the study one of the black box models , a ARMAX model which is one of the important models and can be accessed through a number of special cases which models (AR , MA , ARMA, ARX) , which combines method of the time series that depend on historical data and and regression method as explanatory variables addition to that past errors , ARMAX model importance has appeared in many areas of application that direct contact with our daily lives , it consists of constructing ARMAX model several traditional stages of the process , a iden

... Show More
View Publication Preview PDF
Crossref