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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 Mar 15 2020
Journal Name
Journal Of The College Of Education For Women
The Use of English as Lingua Franca in the Classes of UKM: as A Case of Study
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           English has for long been one of the most widely used media of communication globally, especially in the Malaysian universities. It has been termed as a Lingua Franca because it is shared with other languages which are considered first languages by different speakers. For this reason, English as a Lingua Franca (ELF) has attracted a number of researchers to investigate its variety via other languages in various communities. The objective of this paper is therefore to establish the strategies which are employing by the international students at the National University of Malaysia/ UniversitiKebangsaan Malaysia (UKM) as an example of one of the Malaysian universities; when they e

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Publication Date
Wed Jun 28 2017
Journal Name
Iraqi Journal Of Science
Antibacterial Activity of Synergistic Effect of Colicin and Gold Nanoparticles Against Pseudomonas Aerugensa
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Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
Effect of Aspirin drug in Liver tissue of swiss white mice Mus musculus
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This study was designed to identify the extent of the effect of drug Acetylsalicylic acid (aspirin) on histological structure of liver in Swiss albino mice Mus musculus.(16) mice were used and divided into two groups. The first groupwas orally treated with )0.5ml(of aspirinat concentration of (50 mcg / kg) and the second group was considered as control group Treated with distiled water lasted for 30 days. Treatment with Aspirin led to the occurrence of histopathological cases included liver necrosis ,cellular infilitration, congestion in central vein and a case of Hemorrhage. The results also showed the absence of radial arrangement of the constituents of hepatic cells from tissue due to these changes with the control group.

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Some Properties of Superplasticized and Retarding Concrete Under Effect of Accelerated Curing Methods
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In recent decades, tremendous success has been achieved in the advancement of chemical admixtures for Portland cement concrete. Most efforts have concentrated on improving the properties of concrete and studying the factors that influence on these properties. Since the compressive strength is considered a valuable property and is invariably a vital element of the structural design, especially high early strength development which can be provide more benefits in concrete production, such as reducing construction time and labor and saving the formwork and energy. As a matter of fact, it is influenced as a most properties of concrete by several factors including water-cement ratio, cement type and curing methods employed.
Because of acce

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Publication Date
Sat Apr 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Effect of Nano and Mineral NPK in Vegetative Growth Parameter of Pear Saplings
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Abstract<p>An experiment during the two seasons 2019, 2020. The experiment conducted according to Split Plot Design by two factors; the first was addition Nano NPK with five levels (control, addition 7.5 g.plant<sup>-1</sup>, addition 15 g.plant<sup>-1</sup>, spray 1 g.L<sup>-1</sup>, spray 2 g.L<sup>-1</sup>). The second factor was four levels of Mineral NPK which were (control, 50 g.plant<sup>-1</sup>, 100 g.plant<sup>-1</sup>, 50 g.plant<sup>-1</sup>+1.5 g.L<sup>-1</sup>) respectively. N<sub>3</sub> (spray 1 g.L<sup>-1</sup> ) increased plant height, stem diameter first season, branch number se</p> ... Show More
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Publication Date
Fri Jun 16 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Lipid -Lowering Effect of Polysaccharide (Pectin) of Viscum album L. Plant in Rats
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Disturbances of lipid metabolism is a predisposing factor of cardiovascular diseases, which are accompanied by high mortality rates of the population - ischemic heart disease and ischemic stroke. Plant polysaccharides can be promising remedies for correction of lipid imbalance.

In this regard, the aim of the study was to assess the hypolipidemic activity of polysaccharides isolated from the leaves of mistletoe.

The test-object was the leaves of the white mistletoe (Viscum album L.) growing on the apple (Malus domestica Borkh.), and the pear (Pyrus communis L.). Polysaccharides (water-soluble polysaccharides and pectin substances) were quantitatively determined by the gravimetric method followed

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Publication Date
Sun Jan 04 2015
Journal Name
Journal Of Educational And Psychological Researches
Smart thin king and its relation with cognitive (intuitive- Systematic) style among the university lecturers
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Smart thinking requires a continuous flexible systeroatic  teaching in order that the lecturer can reach at easily, The Successful individuals in smart thin king are the most knowledgably with  it, where the cognitive (intuitive- systematic) style has common bases with another cognitive styles in many traits, and these two concepts are the core of theorization of the rost important cognitive styles. The present study aims to measure the Smart thinking among university lecturers according to sex variable and recognize the statistically differences significance in the level of cognitive (intuitive- systematic) style among the university lecturers according to sex variable and recognize the correlation between smart thinki

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Publication Date
Thu May 04 2023
Journal Name
Biomedicine
Assessing the complete blood count in Graves’ ophthalmopathy patients treated with RAI-131 in Iraq
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Introduction and Aim: Graves ophthalmopathy is one of the pandemic public health disorders in Iraq. The current investigation attempts to determine the variation in the complete total blood cells on the recovery of individuals with Graves' ophthalmopathy following low and high-dose Radioactive Iodine 131 (RI-131) exposures.   Materials and Methods: The complete blood CBC level in people with Graves' illness and healthy, normal controls were quantitatively identified using the CBC counter. Thyroid stimulating hormone was utilized to compare the recovery of ophthalmopathy patients in comparison to a control group.    Results: In comparison to healthy controls, patients with Graves' ophthalmopathy disease who received 10 mci of RAI-

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Publication Date
Mon Oct 06 2014
Journal Name
Journal Of Educational And Psychological Researches
Self-determintion and Emotional Experience and their Relationship with achievement striving for the college Students
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Human beings have an innate and natural aim to achieve their self-interests and to show their ability to overcome challenges in a better way, therefore the move towards self determination is expressed by intrinsic motivation. The desire of absorbing in this task is to enjoy the task in it self and benefitting from it such a motivation is the desire rooted in human nature to judge and choose in which individual is conscious in his self, abilities and adequacy that help him in control the different  situations of life passed by him. His choices and actions are voluntary  and non-restricted to intervention or external control because control is inner and subjective, while his behavior is self-regulated with the feeling of

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Publication Date
Sun Jul 02 2023
Journal Name
Nanomedicine Research Journal
Gold and Silver Nanoparticles with Modified Chitosan /PVA : Synthesis, Study The Toxicity and Anticancer Activity
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The new novel polymers nanocomposites based modified chitosan (CS) blending with polyvinyl alcohol (PVA) and coated gold or silver nanoparticles (AuNPs), AgNPs) were synthesized from many sequence reactions as presented in (Scheme1, 2 and 3). By utilizing 1H-NMR spectroscopy, FTIR, and Field Emission Scanning electron microscope , the synthesized compounds have been identified. Molecular docking is studied, where operations are used to predict the binding status of compounds with the enzyme and to calculate the free energy (ΔG) of the compounds prepared. Also, the antibacterial activity regarding the synthesized compounds against two resistant pathogenic bacteria (G+) S. aureus and E. coli (G-) was examined in vitro compare with standard a

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