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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 Dec 05 2010
Journal Name
Iraqi Journal Of Laser
Comparative Histological Study of Dentinopulpal Responses in Class I Cavity Treated by Er: YAG Laser and Conventional Cavity Preparations: An in Vivo Trial
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The purpose of this study is to investigate the histopathological response of dentinopulpal
response of human teeth to the Er: YAG laser cavity preparation in comparison with the conventional
class I cavity preparation. Thirty five sound human upper and lower first premolar teeth which were
needed to be extracted for orthodontic purposes were used in the study. Regarding to the method of
cavity preparation, the teeth were grouped into three groups; Group1; Control group which consists of
seven sound teeth without cavity preparation, Group2; Conventional cavity preparation group and group
3; Er: YAG laser cavity preparation group. Each of Group2 and3 consists of fourteen teeth that is
subdivided into: A. 7teeth that e

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Publication Date
Wed Feb 27 2019
Journal Name
Journal Of Nano Research
A Specific NH<sub>3</sub> Gas Sensor of a Thick MWCNTs-OH Network for Detection at Room Temperature
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NH3 gas sensor was fabricated based on deposited of Functionalized Multi-Walled Carbon Nanotubes (MWCNTs-OH) suspension on filter paper substrates using suspension filtration method. The structural, morphological and optical properties of the MWCNTs film were characterized by XRD, AFM and FTIR techniques. XRD measurement confirmed that the structure of MWCNTs is not affected by the preparation method. The AFM images reflected highly ordered network in the form of a mat. The functional groups and types of bonding have appeared in the FTIR spectra. The fingerprint (C-C stretch) of MWCNTs appears in 1365 cm-1, and the backbone of CNTs observed at 1645 cm-1. A homemade sensi

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Publication Date
Sun Jan 20 2019
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Novel Co-Precipitation method for synthesis of Nanostructured Nickel Oxide in accordance to PH: Structural and Optical Properties as an Active optical filter
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      Low cost Co-Precipitation  method was used for Preparation of novel nickel oxide (NiO) nano particle thin films with Simple, with two different PH values 6, 12 and its effect on structural and optical properties as an active optical filter. Experimental results of structural properties X-ray diffraction (XRD) showed that both Nickel oxide nanoparticles with (PH=6 and 12) have polycrystalline structure smaller average particle size about 8.5 nm for PH=6 in comparison with PH=12. Morphological studies using Scanning electron microscopy (SEM) and  atomic force microscope (AFM)  show uniform nano rod distribution for PH=6 with smaller average diameter, average roughness as compared with NiO with

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Publication Date
Thu Dec 16 2021
Journal Name
Open Access Macedonian Journal Of Medical Sciences
A Comparative Study of Pediatric Fracture Shaft Femur Fixating by Plate and Screws Using Lateral Approach Between Subvastus Lateralis and Transvastus Lateralis Outcome
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BACKGROUND: Femoral shaft fracture is a common fracture in pediatric age group reaching 62% of all fracture shaft femur in children in spite of rapid union rate and successful conservative treatment but some cases need surgical intervention and one of the methods using plate and screw by the lateral approach. AIM: This study aims to compare functional outcome fixation of mid-shaft femur fracture in children by plate and screws between (subvastus lateralis and transvastus lateralis) regarding infection, union, and limitation of knee movement. PATIENT AND METHOD: The study was done on 30 children who had diaphyseal fracture femur in Al-Kindy Teaching Hospital in period (April 2018–April 2020) with 6 months follow-up, and the pa

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Publication Date
Tue Jan 01 2013
Journal Name
Innovative Systems Design And Engineering
Water And Alcohol Extraction Of Thyme Plant (Thymus Vulgaris) And Activity Study Against Bacteria, Tumors And Used As Anti-Oxidant In Margarine Manufacture
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Isolation had been done for active substances from Thyme plant (Thymus Vulgaris) such as volatile oils, Saponins and Tannins. The percentage in form was (21.1%),(59.2%),( 9.7%) respectively. Also a study of anti-bacterial activity of extracts from Thyme using two types of pathogenic bacteria Escherichia Coli and aurous Staphylococcus showed the ability of inhibition for all different extracts by vary inhibition diameters for different active substances, concentrations and bacteria. One type of cancer cellular line used to study the effect of Thyme extracts on the growth of cells in the laboratory and thus know the specifications of extracts as anti-tumor, (L20B) cell line have been used which is mice Transformed cell Line. The possibility o

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Publication Date
Fri Oct 23 2020
Journal Name
Medico-legal Update
Role of Endoscopic Ultrasound Guided Fine Needle Aspirate for Evaluating Lesions in or Adjacent to Gastrointestinal Tract: A Single Tertiary Care Center Experience
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Publication Date
Tue Oct 10 2023
Journal Name
Current Trends In Biotechnology And Pharmacy
In silico Molecular Docking and Scrutinizing Druglike Properties of Selected Phytoconstituents Against TAK1, Xanthin Oxidase, and IL-1 β Targets in Gouty Arthritis
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Publication Date
Thu Jan 30 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Occlusal features, perception of occlusion and orthodontic treatment need and demand among 13 years aged Baghdadi students Part II: (Cross sectional epidemiological study)
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Background: The present study aimed to assess the distribution, prevalence, severity of malocclusion in Baghdad governorate in relation to gender and residency Materials and Methods: A multi-stage stratified sampling technique was used in this investigation to make the sample a representative of target population. The sample consisted of 2700 (1349 males and 1351 females) intermediate school students aged 13 years representing 3% of the total target population. A questionnaire was used to determine the perception of occlusion and orthodontic treatment demand of the students and the assessment procedures for occlusal features by direct intraoral measurement using veriner and an instrument to measure the rotated and displaced teeth. Results a

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Publication Date
Sat Feb 27 2021
Journal Name
Iraqi Journal Of Science
Integration of Remotely Sensed Digital Elevation Model Data and Geographic Information System Facilities to Estimate Net Solar Radiation Variances in Iraq (1987-2017)
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The calculation of potential earth's surface solar radiation is imperative for analyzing the atmosphere-vegetation-soil interaction process. Therefore, many schemes were introduced with  direct (using net radiometer) or indirect (using air temperature or air plus soil temperatures) formulas. Three combinations of factors are known to control the Rn value; the astronomical based factors which determine the general spatial distribution of Rn values, the climatological factors which determine the assigned spatial variation of those values, and the topographical factors that influence climatological factors rates ( i.e. have indirect effects on Rn values).

     For Iraq, the ecosystem in

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Publication Date
Sat Jan 01 2022
Journal Name
Pharmacia
Synthesis, docking study, and structureactivity relationship of novel niflumic acid derivatives acting as anticancer agents by inhibiting VEGFR or EGFR tyrosine kinase activities
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