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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
Thu Dec 15 2022
Journal Name
Heat Transfer
The indirect solar dryers with innovative solar air heaters designs: A review article
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Abstract<p>The drying process is considered an effective technique for preserving foods and agricultural products from spoilage. Moreover, the drying process lessens the products' weight, volume, and packaging, which prompts a reduction in the products' transportation costs. The drying technique with solar energy represents an ancient method, still alluring due to solar energy abundance and cost‐effectiveness. In this article, the previous manuscripts concerned with studying and analyzing indirect solar dryer systems that utilize innovative solar air heaters (SAHs) are reviewed. The results and conclusions are discussed intensively to clarify the significance of utilizing this type of drying technique. The ef</p> ... Show More
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Publication Date
Sun Jan 03 2016
Journal Name
Journal Of Educational And Psychological Researches
The smart phones and its relationship with some variables among middle school students
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             The study aims budget in grades use of smart phones to individuals (sample) according variable sex (males and females) and used researcher descriptive analytical method consisted sample of (300) students have chosen the way stratified random, and the study variables (academic achievement of students, sex and the use of Smart phones) resolution was adopted as a tool for data collection. The most important results of the study that females are more commonly used for smart phones, as well as the existence of a positive relationship between the inverse statistically significant use of smart phones and the rate of school for students and the use of smart phones h

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Publication Date
Mon Aug 01 2016
Journal Name
2016 38th Annual International Conference Of The Ieee Engineering In Medicine And Biology Society (embc)
Selecting the optimal movement subset with different pattern recognition based EMG control algorithms
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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Emotional deprivation and its relation with the behavioral and nervous problems for adolescents
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Publication Date
Sat Jul 31 2021
Journal Name
Iraqi Journal Of Science
Studying the Chaotic Dynamics Using Rossler-Chua Systems Combined with A Semiconductor Laser
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     In this paper, two different chaotic dynamic systems are coupled using a semiconductor laser to produce a new chaotic system. These two chaotic systems are Rossler and Chua systems. X-dynamic of Rossler system was coupled optically using optical fiber as a carrier of signal with x, y, and z-dynamics of Chua system. The results were analyzed and the behavior of Chua system was found to be changing in time series which, in turn, changed the attractor. The Chua attractor was converted from double scroll to single scroll. The results obtained from connecting two different systems in chaotic behavior showed a remarkable increase in the bandwidth of Chua system. This increase in bandwidth opens up a wide field for many

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
the relationship btwen serum sialic and humoral immune response in patients with sthma
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forty-six patients with asthma were tested for the scrum levels of total sialic and diffrental the results reveled a significant increased in the scra of asthmatic patients

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Publication Date
Wed Apr 20 2011
Journal Name
Journal Of Al-qadisiyah For Computer Science And Mathematics
Chaos in a harvested prey-predator model with infectious disease in the prey
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A harvested prey-predator model with infectious disease in preyis investigated. It is assumed that the predator feeds on the infected prey only according to Holling type-II functional response. The existence, uniqueness and boundedness of the solution of the model are investigated. The local stability analysis of the harvested prey-predator model is carried out. The necessary and sufficient conditions for the persistence of the model are also obtained. Finally, the global dynamics of this model is investigated analytically as well as numerically. It is observed that, the model have different types of dynamical behaviors including chaos.

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Publication Date
Sun Mar 04 2018
Journal Name
Iraqi Journal Of Science
the Polymer optical fiber sensor side-pumped with polymer clad doped lasing compounds
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Optical fibers were produced by the system manufactured for this purpose and then, PMMA core of polymer optical fiber (POF) and PMMA doped Rhodamine B (RhB) claddings were studied and determine their UV–vis absorption and emission. The study adopted the mechanism of lateral pumping of the product polymer optical fiber by using laser with 404 nm excitation to study optical specifications of the factory fiber. It was noted that there were blue shift in maximum peak wavelength in absorption and fluorescence from the doped polymer before use it as clad. The obtained results by using the doping polymer with (RhB) for clad the amplified spontaneous emission ASE seems in fluorescence study. The side excitation shows that there were no an over

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Publication Date
Sun Jul 03 2005
Journal Name
Journal Of The Faculty Of Medicine Baghdad
passive immunization with Candida albicans antiproteinase as a prophylactic tool against the candidiasis
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Summary:
Background: life threating fungel disease is now a frequent substantial of the immunocomprimised host population . Candida infection has raised throughout the era of antibiotics & immunosuppressive chemotherapy.
Aim of study : to highlight the need for alternative immunprophlactic tool .Therefore the need to develop prophylactic or therapeutic immunolglobulin against candidacies Materials & Methods: 12.5 mg/ml. of Candida albicans proteinase enzyme was injected S/C into a group of five rabbits weighing 3 Kg. with complete Freund's adjuvant. Antisera was collected from the animals after 28 days . 0.2 ml of this antisera given l/V into two group of rabbits ; followed by 0.1 ml of the antiserum one of thses groups as

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Publication Date
Sun Jul 01 2007
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Cytomorphological changes in the sputum after Radiation Therapy for patients with Bronchogenic Carcinoma
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Background : Bronchogenic carcinoma is a common malignancy in iraq and radiotherapy is one of treatment methods for this disease . This study is cytopathological study dealing with
sputum samples for bronchogenic carcinoma before and after radiotherapy .
Objectives : To find morphological changes of the malignant cells as seen in cytopathological examination of the sputum after radiotherapy to the chest .
Patients and Methods : Twenty five patients with a recent diagnosis of bronchogenic carcinoma presented to the Institute of Radiotherapy and Nuclear Medicine for the treatment
in the period between 20th july 2004 and 25th june 2005 , sputum samples were obtained from these patients before and after they r

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