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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
Sun Mar 02 2014
Journal Name
Baghdad Science Journal
Kinetic and thermodynamic Studies Of Alanine Aminopeptidase(AAP) Isoenzymes I,II Partially Purified From Patient's Urine With Urinary Tract Cancer
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The activity of Alanine aminopeptidase( AAP ) was measured in the urine of healthy and urinary tract cancer patients , the results showed higher activity of (AAP) in patients compared to healthy . AAP was Purified from the urine of healthy and patients with urinary tract cancer by dialysis and gel filtration (Sephadex G – 50) and two isoenzymes of (AAP) were separated from urine by using ion-exchang resin (DEAE – Sephadex A – 50 ) in previous study. The kinetics studies showed that both isoenzymes I and II obeyed Michaelis – Menton equation . with optimal concentration of alanine-4-nitroanilide as substrate for isoenzymes I and II which was (2 x 10-3 mol/L ). The two isoenzymes obeyed Arrhenius equation up two 37° C and t

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Publication Date
Wed Jan 01 2014
Journal Name
Ibn Al- Haitham J. Fo R Pure & Appl. Sci
Multiple Mixing Ratios of Gamma Rays Reaction 32 70 70 33 Ge p n As (, ) γ Using a2-ratio Method.
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The δ-mixing of γ-transitions in 70As populated in the 32 70 70 33 Ge p n As (, ) γ reaction is calculated in the present work by using the a2-ratio methods. In one work we applied this method for two cases, the first one is for pure transition and the sacend one is for non pure transition, We take into account the experimental a2-coefficient for previous works and δ -values for one transition only.The results obtained are, in general, in a good agreement within associated errors, with those reported previously , the discrepancies that occur are due to inaccuracies existing in the experimental data of the previous works.

Publication Date
Sun Mar 04 2012
Journal Name
Baghdad Science Journal
Synthesis and Spectral Studies of ZnII,CdII and HgII Complexes with 5-(2-Benzoic acid azo)-8-hydroxy quinoline Ligand
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Coupling reaction of 2-amino benzoic acid with 8-hydroxy quinoline gave bidentate azo ligand. The prepared ligand has been identified by Microelemental Analysis,1HNMR,FT-IR and UV-Vis spectroscopic techniques. Treatment of the prepared ligand with the following metal ions (ZnII,CdII and HgII) in aqueous ethanol with a 1:2 M:L ratio and at optimum pH, yielded a series of neutral complexes of the general formula [M(L)2]. The prepared complexes have been characterized by using flame atomic absorption, (C.H.N) Analysis, FT-IR and UV-Vis spectroscopic methods as well as conductivity measurements. The nature of the complexes formed were studied following the mole ratio and continuous variation methods, Beer's law obeyed over a concentration ra

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Publication Date
Sat Dec 30 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Sy nthesis of Some New Schifrs-Bases Derived From 2-(4-m ethoxy phenyl)-5- (4-amino phenyl)-1,3,4-0xadiazole
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A new compound  2-(4-methoxyphcnyl)-5-(4-aminophenyl)-1,3,4-

oxadiazole (VI) was prepared by intramol ecular condensation reaction followed  by elimination  of some simple  moieties such  as IhO  and HCI by using  POCI3 with acid hydrazide. A series of new Shiffs­

bases 2-(4-methoxyphenyl)-5-[4(4:alkoxybenzoyloxy) benzylidene amino phenyl] I,3,4-oxadia:t.ole (VII].was synthesized from treatment

of oxadiazole derivative [VI] with an appropriate  aromatic aldehyde

(IU). Struct\lfe of the resulting products have been ascertaim:d by their melting pointS, elemental analysis ( some of them) and spectral data.

 

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Publication Date
Mon Jul 01 2024
Journal Name
Journal Of Food Process Engineering
Artificial intelligence‐based modeling of novel non‐thermal milk pasteurization to achieve desirable color and predict quality parameters during storage
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Abstract<sec><label></label><p>This study proposed using color components as artificial intelligence (AI) input to predict milk moisture and fat contents. In this sense, an adaptive neuro‐fuzzy inference system (ANFIS) was applied to milk processed by moderate electrical field‐based non‐thermal (NP) and conventional pasteurization (CP). The differences between predicted and experimental data were not significant (<italic>p</italic> > 0.05) for lightness (<italic>L</italic>*), redness‐greenness (<italic>a</italic>*), yellowness‐blueness (<italic>b</italic>*), total color differences (∆<italic>E</italic>), hue angle (<italic>h</italic></p></sec> ... Show More
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Publication Date
Mon May 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of Some mixed-Ligand Complexes Containing N-acetyl Tryptophan and (2, 2′-bipyridine) with Some Metal Salts
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Some metal ions (Mn
+2
, Fe
+2
,Co
+2
,Ni
+2
,Cu
+2
, Cd
+2
and Hg
+2
) complexes of N-acetyl
Tryptophan( AcetrpH) and (2, 2′-bipyridine) (2, 2′-Bipy)have been synthesized and then
characterized on the basis of their FT-IR, UV-Vis spectroscopy, magneticsuscptibity
conductivity measurements and atomic absorption;from the results obtained and the propsed
molecular structure for these complexes as octahedral geometry,the following general formula
has been given for the prepared complexes.
[M
+n
(Acetrp)2(2, 2′-Bipy)].
Where M= Mn
+2
, Fe
+2
,Co
+2
,Ni
+2
,Cu
+2
, Cd
+2
,Hg
+2
(Acetrp)
-=Ligand ion(N-acetyl

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Achieving Educational Service Quality by applying international standard (ISO21001:2018) case study / university of technology – electromechanical engineering department – energy branch
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The research examines the mechanism of application of )ISO 21001: 2018( in the Energy Branch- Electromechanical Engineering at the University of Technology to achieve the quality of the educational service to prepare the branch to obtain the certificate of conformity with the requirements of) ISO 21001: 2018(, the necessary data were collected Depending on the (CHEKLIST) of (ISO 21001: 2018), field interviews and records of the concerned department, The researchers reached a number of results, the most prominent of which was the adoption of high quality leadership leaders and their willingness to implement the standard requirements, The university has a basic structure that qualifies it to implement the international standard, as

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Publication Date
Fri Nov 01 2024
Journal Name
Heliyon
Strength and Deformation of Encased Concrete Columns by I- Section Steel and I- Section GFRP Subjected to Different Load Conditions
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Publication Date
Thu Dec 23 2021
Journal Name
Iraqi Journal Of Science
Structural and Morphological Properties of As-Deposited and Heat Treated Blended Graphene Oxide / Poly(3,4-Ethylenedioxythiophene)-Poly(Styrenesulfonate) Thin Films
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    In this study the as-deposited and heat treated at 423K of conductive blend graphene oxide (GO)/ poly(3,4-ethylenedioxythiophene)-poly(styrenesulfonate) (PEDOT:PSS) thin films was prepared with different PEDOT:PSS concentration (0, 0.25, 0.5, 0.75 and 1)w/w on pre-cleaned glass substrate by spin coater. The XRD analysis indicate the existence of the preffered peak (001) of GO around 2θ=8.24° which is domain in all GO/ PEDOT:PSS films characterized for GO, this result approve the good quality of the PEDOT:PSS dispersion in GO, this peak shifted to the lower 2θ with increasing PEDOT:PSS concentration and after annealing process. The scanning electron microscopy (SEM) images and atomic force microscopy (AFM) clearly sh

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Publication Date
Fri Sep 25 2020
Journal Name
International Journal Of Drug Delivery Technology
Synthesis, Antibacterial, and Molecular Docking Study of Novel 2-Chloro-8-Methoxy-3-Aryl-[1,3] Benzoxazine Derivatives using Vilsmeier Reagent
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Reducing of ethyl 4-((2-hydroxy-3-methoxybenzylidene)amino)benzoate (1) afford ethyl 4-((2-hydroxy-3-methoxybenzyl)amino)benzoate (2). Reaction of this compound with Vilsmeier reagent affords novel 2-chloro-[1,3] benzoxazine ring (3). The corresponding acid hydrazide of compound 3 was synthesized from reaction of compound (3) with hydrazine hydrate. Newly series of hydrazones (5a–i) were synthesized from reaction of acid hydrazide with various aryl aldehydes. Antibacterial activity of the hydrazones was secerned utilizing gram-negative and gram-positive bacteria. Compound (5b) and (5c) exhibited significant antibacterial ability against both gram-negative and gram-positive bacteria, while the compounds (5a) showed mild antibacteri

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