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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 27 2020
Journal Name
Iraqi Journal Of Science
Comparison between Dipole-dipole and Pole-dipole Arrays in Delineation of Subsurface Weak Zones Using 2D Electrical Imaging Technique in Al- Anbar University, Western Iraq
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The presence of natural voids and fractures (weak zones) in subsurface gypsiferous soil and gypsum, within the University of Al-Anbar, western Iraq. It causes a harsher problem for civil engineering projects. Electrical resistivity technique is applied as an economic decipher for investigation underground weak zones. The inverse models of the Dipole-dipole and Pole-dipole arrays with aspacing of 2 m and an n-factor of 6 clearly show that the resistivity contrast between the anomalous part of the weak zone and the background. The maximum thickness and shape are well defined from 2D imaging with Dipole-dipole array, the maximum thickness ranges between 9.5 to 11.5 m. It is concluded that the 2D imaging survey is a useful technique and more

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Publication Date
Wed Dec 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Cell Surface Expression of 70 KDa Heat Shock Proteins and P21 in Normal Oral Mucosa, Oral Epithelial Dysplasia and Squamous Cell Carcinoma (An Immunohistochemical Study)
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Background: Oral SCC is a complex malignancy where environmental factors, viral infections and genetic alterations most likely interact, and thus give rise to the malignant condition. The HSP70 play a direct role in apoptosis inhibition by aligning the improved integrity of a cell’s proteins with the improved chances of that particular cell’s survival.P21 gene produces p21 protein which is a potent cyclin-dependent kinase inhibitor that plays a significant role in carcinogenesis. The aims of the study were to evaluate and compare the immun-histochemical expression of the HSP70 and cell cycle protein p21in NOM, OED, and OSCC. Correlate both marker expressions with each other. Materials and methods: Forty six formalin-fixed, par

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Publication Date
Thu Aug 30 2018
Journal Name
Iraqi Journal Of Science
Synthesis, Identification, Theoretical and Experimental Studies of Carbon Steel Corrosion Inhibition in Sea Water by Some New Diazine Derivatives linked to 5-Nitro Isatin Moiety
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This research includes synthesis of new 5-Nitro isatin derivatives starting from 5-nitro-3-(imino acetohydrazide)-2-oxo indole (1) namely 5-nitro-3-[iminoaceto(tetra hydropyridazin-3,6-dione)-2-yl]-2-oxo indole (2); 5-nitro-3-[iminoaceto(hexahydrodiazepine-3,7-dione)-2-yl]-2-oxo indole (3); 5-nitro-3-[iminoaceto (1,2-dihydro pyridiazin-3,6-dione)-2-yl]-2-oxo indole (4); 5-nitro-3-[iminoaceto (8-nitro- 1,2-dihydrophtalazin-3,10-dione)-2-yl]-2-oxo indole (5) and 5-nitro-3-[iminoaceto (1,2-dihydrophtalazin-3,10-dione)-2-yl]-2-oxo indole (6). The derivatives were characterized using FTIR, 1HNMR, 13CNMR and C.H.N.S analy

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Publication Date
Wed Mar 15 2023
Journal Name
Bionatura
Estimating genetic parameters of maize hybrids and parents under different plant densities (Combining ability for yield and some other traits for maize Zea mays L.)
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A field experiment was carried out in the fields of the Field Crops Department - Faculty of Agricultural Engineering Sciences. The study included five inbred lines (ZM43W (ZE), ZM60, ZM49W3E, ZM19, CDCN5), given numbers 1, 2, 3, 4 and 5) to study the hybrid vigor and both general and special combing ability (GCA, SCA) of the half diallel mating method, for the spring and fall seasons (2016). The genetic analysis shows that all crosses gave a positive hybrid vigor for grain yield per unit area at the two population densities. the highest value is 116.20% for cross (3´5 )at low density, and 89.22% for cross( 1´4 )at high density. The hybrid vigor for all crosses is positive at two densities for dry matter yield, crop growth rate an

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Publication Date
Fri Jun 30 2023
Journal Name
لارك
Expressions of probability in Spanish language and their translation into Arabic (Empirical study)تعابير الاحتمالية في اللغة الاسبانية و ترجمتها الى اللغة العربية: دراسة تطبيقية
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The probability is considered one of the grammatical cases in all languages of the world. Expressions of probability in Spanish language are expressed by various structures, expressions and some verb tenses. By this study explains the grammatical cases, the verbal periphrases, the impersonal expressions, the future tenses (simple and perfect) and the conditional mode of probability in Spanish language .We have explains these cases in detail with examples that have extracted from various spanish grammar books .The specific objective of this study is to know the resources and constructions of probability in Spanish language and their translation in Arabic language.

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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
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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

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Publication Date
Sat Sep 23 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
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Compound 4-(((6-amino-7H-[1, 2, 4] triazolo [3, 4-b][1, 3, 4] thiadiazin-3-yl) methoxy) methyl)-2, 6-dimethoxyphenol (6) was synthesized by multi steps. The corresponding acetonitrile thioalkyl (7) was cyclized by refluxing with acetic acid to afford 4-(((6-amino-7H-[1, 2, 4] triazolo [3, 4-b][1, 3, 4] thiadiazin-3-yl) methoxy) methyl)-2, 6-dimethoxyphenol (8). Two new series of 4-(((6-(3-(4-aryl) thioureido)-7H-[1, 2, 4] triazolo [3, 4-b][1, 3, 4] thiadiazin-3-yl) methoxy) methyl)-2, 6-dimethoxyphenol (9a-c) and of 4-(((6-(substitutedbenzamido) 7H-[1, 2, 4] triazolo [3, 4-b][1, 3, 4] thiadiazin-3-yl) methoxy) methyl)-2, 6-dimethoxyphenol (10a-c) were synthesized as new derivatives for fused 1, 2, 4-trizaole-thiadiazine (8). The antioxidant

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Publication Date
Sat Sep 23 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
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Compound 4-(((6-amino-7H-[1,2,4]triazolo[3,4-b][1,3,4]thiadiazin-3-yl)methoxy)methyl)- 2,6-dimethoxyphenol (6) was synthesized by multi steps. The corresponding acetonitrile thioalkyl (7) was cyclized by refluxing with acetic acid to afford 4-(((6-amino-7H-[1,2,4]triazolo[3,4- b][1,3,4]thiadiazin-3-yl)methoxy)methyl)-2,6-dimethoxyphenol (8). Two new series of 4-(((6-(3- (4-aryl)thioureido)-7H-[1,2,4]triazolo[3,4-b][1,3,4] thiadiazin-3-yl)methoxy)methyl)-2,6- dimethoxyphenol (9a-c) and of 4-(((6-(substitutedbenzamido)7H-[1,2,4]triazolo[3,4- b][1,3,4]thiadiazin-3-yl)methoxy)methyl)-2,6-dimethoxyphenol (10a-c) were synthesized as new derivatives for fused 1,2,4-trizaole-thiadiazine(8). The antioxidants of newly compounds were evaluated by DPPH

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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)
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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
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    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.

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