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 o

The spatial variation of regional development means that some regions to be a center of activities and services and job opportunities and economic development, and are usually in major urban centers, while lacking in other regions to such activities and services. Perhaps the studies of spatial variation SPATIAL INEQUALITY, regional development, REGIONAL DEVELOPMENT has had the greatest impact on the operations of regional planning in particular the study of the regional dimension of any city requires that you review the basis and theoretical framework, which refers to the inevitability of the existence of disparities across regions, due to the properties of the regions population and economic political and environmental The study

The increasing Global Competitive and the continuous improvement in information technology has led the way to the development of the modern systems and using modern techniques. One of these techniques is benchmarking style and Total Quality Management all of them are used to improve the production process and target rid from the losts on the other side.

The Benchmarking style has become a very important for all the industrial systems and the serving systems as well. And an instrument to improve their performance specially those which are suffering from the highness of the costs or waste in time on the other side.

This study aims to depend on virtual Benchmarking style in the eval

Trace Elements (Cd, Pb, Cu, Zn, Ni) level were examined in hair of donors from industrial areas, cities and village, and in permanent contact with a polluted workplace environment in lattakia. Hair sample were analyzed for their contents of the trace elements by inductivity coupled plasma- mass spectrometer (ICP- MS). It was found that the contents of (Cd, Pb, Cu, Zn, Ni) in the hair were significantly higher in the industrial areas and cities, while in the village had the lower concentration of elements. Correlation coefficients between the levels of the elements in hair found in this study showed that hair is a good indicator of Environmental Pollution.

The aim of this study is to investigate the existence of some heavy metals (lead, cadmium, chromium) in colored plastic table dishes and study the migration of these metals to the food meals and the affecting factors in migration , such as storage period and food temperature. Six kinds of colored plastic table dishes were collected from Baghdad markets. The heavy metals in table dishes and in the prepared food meals put in them were estimated using atomic absorption spectrophotometer (Shimadzu A5000). The results indicated the existence of lead in all samples (1.61_1.00 mg/ kg) and chromium in three samples (0.85_0.97 mg/ kg) while other samples are free of chromium, and cadmium. Investigating the migration of these metals to food at dif

The study aims at finding out the effect of the lead time strategy on the first intermediate class pupils' achievement in geography The partial experimental design of two groups, experimental and control, with pre-post tests is used. The sample is represented in (73) female pupils. The sample is divided into two groups (37) experimental group and (36) control one. The sam ple is selected from first intermediate class pupils ( Al Batol intermediate school for girls) Baghdad Al-karkh-3, for academic year 2015-2016 The researcher has equalized the two groups in several variables: the previous achievement tests, intelligence, age in months, the scores of geography test of first course

Objective: To establish growth curve for a sample of infertile women and to assess Body Mass Index.
Methodology: Non-probability (purposive sample) of (100) infertile women, who visit Kamal Al-Samaraee
Hospital/ fertility and IVF center . The data are collected through the use of constructed questionnaire, which
consists of two parts. Part 1: consists of (5) items about demographic characteristics, part 2: consists of (4) items
about reproductive status, descriptive statistical analysis procedures (frequency, percentage, Contingency
coefficients, polynomial cube order).
Results: Revealed that the infertile women in the study group had decrease in their Body Mass Index with aging
(with increase of infertility duration

       The current research aims to diagnose the nature of the relation between dynamic capabilities as an independent variable and competitive advantage as a respondent variable, and identify the role of each of them in achieving the required performance of the organizations and adapt to the rapid environmental changes. The research was applied to the Iraqi Cement State Company one of the formations of the Iraqi Ministry of Industry and Minerals, and based on the importance of the subject matter of the research and the importance of the research sample and company of inquiry, The researcher adopted the descriptive analytical method in completing his research. The sample of the research was Intention

Applications of microalgae in environmental studies have recently increased. Current uses of immobilized microalga Chlorella vulgaris include reducing pharmaceutical substances such as amoxicillin AMX and potassium dichromate K₂Cr₂O₇ on freshwater clam Pseudodontopsis euphraticus as a biotic model. Recent research pointed out a change in biomarkers of oxidative stress in an evaluation of induced toxicity. Where clams were exposed to different concentrations100, 200, and 400 mg/L for 7 days and 20, 30, and 50 mg/L for 5 days of amoxicillin and potassium dichromate, respectively. The results showed that exposure to AMX and K₂Cr₂O₇ led to a signific