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 rev

This study included preparation for the unsaturated polyester samples before and after reinforced by Alumina oxide powder and copper oxide powder of different volume fraction amounting (3%,5%,8%). And this reearch included study of some of mechanical properties such as (hardness,compressive and wear).The results showed that increase of the hardness and compressive strength after the reinforced and increase with the volume fraction increase.As the wear test show that the wear rate increases with applied load from the different load(5,10,15)N,and the wear rate decreases with the volume fraction increase.

Objectives: The purpose of this in vitro study was to compare the effect of adding a poloxamer surfactant to the irrigant solutions on its cleaning efficiency. Design: In this study the roots of extracted permanent premolar teeth were used and evaluated by using Scanning Electronic Microscopy (SEM). Materials and Method: 72 human single tooth of permanent premolar (8 for each group) were used in this in vitro study. Roots after sectioning at cervical area to get 15 mm were embedded in a plastic container filled with impression silicon, then instrumented with ProTaper rotary instruments till size F4. Each group (8 root) were irrigated with one of the nine solutions used in study: three concentrations of NaOH [5% (A1), 2.5%(A2), 0.5%(A3)], th

In the present study, the structural properties which included the X-rays diffraction, and DSC, the mechanical properties, which include tensile test, threepoint bending test (Bending Test), hardness test and thermal conductivity of the polymers reinforced with calcite (PVC/CaCO3) at different temperature (25-40-80-
120-160-200-220) °C. The research results showed that the XC degree of X-ray diffraction decreased at high temperatures (220 ˚C), while the inter-polymerized polymer (PVC / CaCO3) increased at high temperatures. The DSC test results showed that the degree of crystallinity (XC) decreases at high temperatures (220 ˚C). The mechanical test results, their values were found to decrease at (

    The objective of this work was to determine and compare the physiological changes in some: blood components (packed cell volume and hemoglobin) and plasma biochemical parameters (glucose, total protein, albumin, cholesterol and triglycerides) under 3 day of different types of stress: water deprivation, starvation, overcrowding and handling stress. Twenty five male Wister rats weighted 100-120 gm, were divided randomly into five groups: control, water deprivation, starvation, overcrowding and handling stress. On the third day of stress the animals anesthetized for blood collection; the results of blood component revealed a significant increase in PCV and a significant decrease in Hb of water deprivation group and starva

Abstract

That Iraq's dependence on the revenues of the oil product in financing its development programs and growth rates , Making the economy affected by external forces represented by fluctuations in crude oil prices in the global market, Which is directly reflected on the performance and efficiency of the Iraqi economy.

The study adopted its objectives to analyze the time series for the period (1988 - 2015) through the use of standard and statistical methods, Four standard models were estimated to reach those targets, Where the results of the stability test showed instability of most variables at their original level, But to achieve stability when taking the first differences, While the result