Deficiencies in revenue-related accounting standards, including American accounting standards as well as international accounting standards, prompted the issuance of the International Financial Reporting Standard IFRS 15 "Revenue from contracts with customers" as part of the convergence plan between the FASB and the International Accounting Standards Board (IASB) according to the requirements of The joint venture between the two councils, whereby the standard aims to define the basis for reporting useful information to the users of the financial statements about the nature, amount, timing and uncertainty about the revenues and cash flows arising from a contract with the customer, The standard is base

Present research is aimed knowing of smart thinking for secondary schools' students. and discover statistically significant differences in Smart Thinking due to the couple variables of (Gender – Branch)
For the purpose of verification of the aims of the research, the researcher has prepared a smart thinking scale, the scale has been applied on sample of secondary schools' students for both Branches (Scientific & Literary One).It was contingent (500) student male and female were chosen stratified random method.
After data analyze the reached results: The Preparatory fourth grade students have smart thinking. Female smart thinking enjoy a much higher degree than males. and Scientific branch students enjoy thinking and much high

   Theoretically description of the electron transfer of the electron transfer of met/mol has been investigated in this work according to the quantum theory. By using a model that is derived depending on the first order perturbation theory, the rate constant at met/mol interface can be calculated with the calculated reorganization energy. The reorganization energy that is evaluated according to the outer sphere model is based on the electstatistics potential of the molecular donor and acceptor. The molecular parameters introduced in this model are the molecular weight, mass, density, and radius of molecule have been evaluated according to the apparent molar volume using spherical approach.       Th

Students at secondary school, particularly at the beginning of their academic lives face many difficulties and problems in various psychological, educational, and social fields, which require them to make many decisions and solve problems that may confront them while maintaining their optimism and positivity for life in general and for academic life in particular. Thus, the current study aims to investigate the academic optimism of distinguished students and identify the differences in academic optimism in terms of gender. The researcher applied the scale to a sample of (336) students, (145) males, and (191) females, who were chosen randomly from distinguished schools. In order to achieve the research objectives, the researcher adopted t

      The present work has been characterized by higher order modes in the cavities of the Gyrotron; they are capable of producing RF plasma by developments of it. It uses for fusion systems. We choose the TE_31,8 mode in our study. The main problem of gyrotron is the device of the thermal cavity loading. The problem of the thermal loading is solved when any parasitic modes suppress, absence of desired modes; the thermal loading is increased when the high power tube of gyrotron operation is unstable. The mathematical interaction model contains equations that describe the electron motion and the field profiles of the transferred electric modes of the resonator, these are interacting with electrons based

Electron Transfer reaction rate constants at Semiconductor / Liquid interfaces are calculated dy using the Fermi Golden Rule for Semiconductor. The reorganization energy   eV is computed for Semiconductor / Liquid Interfaces system in two solvents and compared with experimental value. The driving force (free energy) ΔGo(eV) is calculated depending on spectrum Ru(H2L`)2 (NCS)2 . The transfer is treated according with weak coupling (nonadiabatic) for two – state level between the Semiconductor and acceptor molecule state.

 Charge  transfer (CT) at  liquid/liquid  interfaces are described  theoretically depending on  the quantum theory .A model that derived used to calculate the rate constant  of transport at liquid/liquid  interfaces. The calculation of the rate constant of  charge  transfer depends on  the calculation of the reorganization energy, driving force ,and the coupling coefficient . Large reorganization energies  and large rate constant  for charge transfer ,indicate that the transitions involve more energy to happen . The system have large 𝐸0 (𝑒𝑉) refers that  type  of  liquid  is more reactive media than other liquid types with same d

The research aims to measure the relationship and impact of the operations of the knowledge of management of the six dimensions (diagnosis knowledge, define knowledge objectives, knowledge generation, knowledge storage, distribution of knowledge, application of knowledge) in the fiscal performance of the General Authority for taxes of the four dimensions (financial, customers (taxpayers), Operations Interior, learn and grow), the research aims also to the use of computerized programs for training and career development of the Authority that helps to add knowledge workers in the Authority, and to reach an appropriate arrangement for knowledge management processes in the Authority, as well as analysis of the reality of the Authority to get

Background: Breast cancer is a highly heterogeneous disease globally. Trace elements such as copper and zinc have a role in many biochemical reactions as micro source, their metabolism is profoundly altered in neoplastic diseases especially breast cancer which is ranked as the first of female cancersObjective: The aim of the present study is to study the impact of body mass index and some trace elements in Iraqi women with breast cancer.Patients and methods: The group of the study consisted of 25 breast cancer patients; their age range was (25–65) years recruited from the Al-Kadhimia Teaching Hospital and 25 apparently healthy women age matched, over a period of 6 months from January 2015 until June 2015. After the diagnosis was m