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jeasiq-2127
The Effect of Adapting IFRS 15 on Auditing Procedures for Auditors in Iraqi Environment
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The purpose of the International Financial Reporting Standard (IFRS 15) is to determine the basis for reporting useful information to the users of financial reports on the nature, amount, timing and uncertainty about revenues and cash flows arising from a contract with a customer. It is based on specific conditions for recognizing revenue from the contract. When the two parties to the contract or one of them fulfil the performance obligations, specifically after the customer has the ability to exercise control over the product or service that is the subject of the contract. As a result of the failure of the revenue reporting requirements in the Iraqi environment to provide adequate and honestly representative information on the outcome of the activity and the financial position as a result of the failure of the unified accounting system to provide an appropriate mechanism for measuring, recognizing and disclosing the revenue compared to the requirements of the International Financial Reporting Standard (IFRS 15), Consequently, the deficiency of audit program
and guide issued by the Federal Office of Financial Supervision, which was limited to its procedures limited to a specific type of activity, as well as the absence of audit programs approved by local auditing firms and account auditors in private offices, so the matter requires indicating the importance of adopting the international financial reporting standard (IFRS 15) and the impact of this on the audit procedures that must be approved by auditors when auditing revenues, and the researchers based on the opinions of a sample of academics and professionals in this field by designing a questionnaire that focused on the importance of adopting the above standard and indicating the impact of the adoption on revenue audit procedures in the Iraqi environment. Based on two hypotheses:

Hypothesis 1: There are significant differences in significance regarding the importance of adopting the International Financial Reporting Standard (IFRS 15).

Hypothesis 2: There are significant differences in significance regarding the impact of adopting the IFRS 15 standard on revenue audit procedures in the Iraqi environment.

      The research sample was represented by (academics) faculty members in Iraqi universities represented by professors in accounting departments in them, as well as account auditors (professionals) working in private auditing offices and companies, as well as account auditors working in the Federal Office of Financial Supervision, since they have the ability to read And understanding the guidance contained in the new international financial reporting standards, including the International Financial Reporting Standard (15) “Recognition of revenue from contracts with customers

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Publication Date
Sat Mar 17 2012
Journal Name
Environmental Science And Pollution Research Volume
Equilibrium, kinetic, and thermodynamic biosorption of Pb(II), Cr(III), and Cd(II) ions by dead anaerobic biomass from synthetic wastewater
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Purpose Heavy metals are toxic pollutants released into the environment as a result of different industrial activities. Biosorption of heavy metals from aqueous solutions is a new technology for the treatment of industrial wastewater. The aim of the present research is to highlight the basic biosorption theory to heavy metal removal. Materials and methods Heterogeneous cultures mostly dried anaerobic bacteria, yeast (fungi), and protozoa were used as low-cost material to remove metallic cations Pb(II), Cr(III), and Cd(II) from synthetic wastewater. Competitive biosorption of these metals was studied. Results The main biosorption mechanisms were complexation and physical adsorption onto natural active functional groups. It is observed that

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Publication Date
Fri Jul 19 2024
Journal Name
Applied Science And Engineering Progress
Multicomponent Equilibrium Isotherms and Kinetics Study of Heavy Metals Removal from Aqueous Solutions Using Electrocoagulation Combined with Mordenite Zeolite and Ultrasonication
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Combining different treatment strategies successively or simultaneously has become recommended to achieve high purification standards for the treated discharged water. The current work focused on combining electrocoagulation, ion-exchange, and ultrasonication treatment approaches for the simultaneous removal of copper, nickel, and zinc ions from water. The removal of the three studied ions was significantly enhanced by increasing the power density (4–10 mA/cm2) and NaCl salt concentration (0.5–1.5 g/L) at a natural solution pH. The simultaneous removal of these metal ions at 4 mA/cm2 and 1 g NaCl/L was highly improved by introducing 1 g/L of mordenite zeolite as an ion-exchanger. A remarkable removal of heavy metals was reported

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Publication Date
Tue Jun 27 2023
Journal Name
Chemphyschem
Predicting a New Δ‐Proton Sponge‐Base of 4,12‐Dihydrogen‐4,8,12‐triazatriangulene through Proton Affinity, Aromatic Stabilization Energy, and Aromatic Magnetism
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Abstract<p>Herein, we report designing a new Δ (delta‐shaped) proton sponge base of 4,12‐dihydrogen‐4,8,12‐triazatriangulene (compound <bold>1</bold>) and calculating its proton affinity (<italic>PA</italic>), aromatic stabilization, natural bond orbital (NBO), electron density <italic>ρ</italic>(r), Laplacian of electron density ∇<sup>2</sup><italic>ρ</italic>(r), (2D‐3D) multidimensional <italic>off</italic>‐nucleus magnetic shielding (<italic>σ</italic><sub>zz</sub>(r) and <italic>σ</italic><sub>iso</sub>(r)), and scanning nucleus‐independent chemical shift (NICS<sub>zz</sub> and</p> ... Show More
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Publication Date
Sun Jan 01 2023
Journal Name
Material Science And Semiconductor Processing
Photocatalytic degradation of Congo red dye using magnetic silica-coated Ag2WO4/Ag2S as Type I heterojunction photocatalyst: Stability and mechanisms studies
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In the present study, magnet silica-coated Ag2WO4/Ag2S nanocomposites (FOSOAWAS) were fabricated via a multistep method to address the drawbacks related to single photocatalysts (pure Ag2WO4 and pure Ag2S) and to clarify the significant influence of semiconductor heterojunction on the enhancement of visible-light-driven organic degradation. Different techniques were performed to investigate the elemental composition, morphology, magnetic and photoelectrochemical properties of the fabricated FOSOAWAS photocatalyst. The FOSOAWAS photocatalyst (1 g/L) exhibited excellent photodegradation efficiency (99.5%) against Congo red dye (CR = 20 ppm) after 140 min of visible-light illumination. This result confirmed the ability of the heterojunction be

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Publication Date
Thu Nov 30 2023
Journal Name
Iraqi Geological Journal
Multiple and Coherent Noise Removal from X-Profile 2D Seismic Data of Southern Iraq Using Normal Move Out-Frequency Wavenumber Technique
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Multiple eliminations (de-multiple) are one of seismic processing steps to remove their effects and delineate the correct primary refractors. Using normal move out to flatten primaries is the way to eliminate multiples through transforming these data to frequency-wavenumber domain. The flatten primaries are aligned with zero axis of the frequency-wavenumber domain and any other reflection types (multiples and random noise) are distributed elsewhere. Dip-filter is applied to pass the aligned data and reject others will separate primaries from multiple after transforming the data back from frequency-wavenumber domain to time-distance domain. For that, a suggested name for this technique as normal move out- frequency-wavenumber domain

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Publication Date
Tue Jul 18 2023
Journal Name
Research On Chemical Intermediates
Effectual and rapid synthesis of bis(pyrazolyl)methanes and pyrazolopyranopyrimidines catalyzed by nano-[TSPSED][Cl]2 and investigating their biological activity
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This investigation reports application of a mesoporous nanomaterial based on dicationic ionic liquid bonded to amorphous silica, namely nano-N,N,N′,N′-tetramethyl-N-(silican-propyl)-N′-sulfo-ethane-1,2-diaminium chloride (nano-[TSPSED][Cl]2), as an extremely effectual and recoverable catalyst for the generation of bis(pyrazolyl)methanes and pyrazolopyranopyrimidines in solvent-free conditions. In both synthetic protocols, the performance of this catalyst was very useful and general and presented attractive features including short reaction times with high yields, reasonable turnover frequency and turnover number values, easy workup, high performance under mild conditions, recoverability and reusability in 5 consecutive runs without lo

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Publication Date
Mon Jul 01 2024
Journal Name
Ecological Engineering & Environmental Technology
Elimination of Methyl Orange Dye with Three Dimensional Electro-Fenton and Sono-Electro-Fenton Systems Utilizing Copper Foam and Activated Carbon
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This study deals with the elimination of methyl orange (MO) from an aqueous solution by utilizing the 3D electroFenton process in a batch reactor with an anode of porous graphite and a cathode of copper foam in the presence of granular activated carbon (GAC) as a third pole, besides, employing response surface methodology (RSM) in combination with Box-Behnk Design (BBD) for studying the effects of operational conditions, such as current density (3–8 mA/cm2), electrolysis time (10–20 min), and the amount of GAC (1–3 g) on the removal efficiency beside to their interaction. The model was veiled since the value of R2 was high (>0.98) and the current density had the greatest influence on the response. The best removal efficiency (MO Re%)

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Publication Date
Wed Jun 16 2021
Journal Name
Biochemical And Cellular Archives
Synthesis, characterization and pharmaceutical studies of schiff base from 2-pyrrolidinone derivative and imidazole-2-carboxaldehyde and corresponding complexes with Metal (||)
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Synthesis, characterization and pharmaceutical studies of schiff base from 2-pyrrolidinone derivative and imidazole-2-carboxaldehyde and corresponding complexes with Metal (||)

Publication Date
Mon Aug 25 2025
Journal Name
مجلة كلية التربية
A Multi-modal Critical Discourse Analysis of Selected English Political Cartoons تحليل خطابي نقدي متعدد الوسائط لرسوم كاريكاتورية سياسية إنجليزية مختارة
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This study analyses six political cartoons selected based on their relevance to current Iraqi political issues, specifically the period between 2005 and 2015, from American online newspapers (calgecartooms.com). The selection criteria included the cartoons' satirical elements, visual rhetoric, and their ability to engage with themes such as power dynamics, social issues, and public opinion. It sheds light on how these cartoons can function as mediators of meanings between the cartoonists and the readers. The data is examined using multimodal discourse analysis (MDA), which combines language study with the analysis of other visual elements, like colors, gestures, and images, to understand meaning (O’Halloran et al., 2011). The Visual Socia

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Publication Date
Wed Nov 01 2017
Journal Name
Research Journal Of Pharmaceutical, Biological And Chemical Sciences
Preparation, Spectral studies and Biological Efficiency of Metal (II) Mixed Ligand Complexes Schiff Base derived from (Benzaldehyde and OAminoaniline) with 8-Hydroxyquinoline
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fication of benzaldehyde (C6H5CHO) and O- amino aniline O-C6H4(NH2)2 in ethanol with 8- Hydroxyquinoline (8HQ) . Formed compounds were acquired of 1:1:2 molar proportion reactions for metal ions and ligands (L) and 2(8HQ) during reaction for MCl2 .nH2O salt products complexes conformable into the forms [M(L)(8HQ)2] ,where M = Mn(II),Co(II) and Ni(II). Whole the compounds were identified during the basis of their; FT-IR and U.V spectrum, melting point, molar conduct, identify of the percentage from the metal at the complexes via flame (AAS), C, H and N content of the Schiff base (L) and metal complexes were analysis and magnetic susceptibility menstruations. A hexagonal coordinated metal complexes were proposed to the separated complexes of

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