The telecom sector seeks to provide its services to customers in various categories, especially in mobile services, which contributed to the spread of a large number of these companies in the local environment, and mobile operators in this sector to diversify sources of revenue through a series of packages designed specifically to suit The various needs of customers throughout Iraq and the sustainability of their profits, and in view of the lack of requirements for recognition of revenue from the provision of such services in accordance with the unified accounting system applied in that sector, this study aimed to clarify the five steps to recognition of revenue according to me (The contract was concluded with a customer) at Cork Telecom Telecom to implement these requirements. The study reached a set of conclusions, the most important of which is the company's recognition of the revenue and recording its value by the net amount (the amount received) On the date of the sale of the ( SIM Card) or the prepaid card to the agents or direct selling points and shall be considered as the final revenue of the Company excluding any discount given to the customer on the value of that commodity, contrary to the requirements of (IFRS 15), The company provide the committed service And the recognition of revenue for each service provided. Moreover, the amount of the discount is considered a reduction in the value of the recognized future revenues received from that customer. The adoption of the above standard gives an indication of the continuity of profits, which is a measure of the sustainability of profits. The value of the economic unit and make its departments work to sustain their accounting profits through the timing of recognition of revenue time to transfer the goods or service to the customer as well as determine the origin of the contract and the commitment of the contract depending on the performance of the economic unit in providing services to the customer, The study presented a number of recommendations, the most important of which is the development of the unified accounting system in accordance with the requirements of ( IFRS (15) and issuing instructions to companies to implement it.
And the necessity for the progress of modern societies Because the scientific and objective characteristics that characterize modern societies and distinguish them from traditional societies, Is represented by the extent of its innovative achievements in the theoretical, applied and material scientific and spiritual fields. It should be noted that quality and innovation in modern societies is based on two main pillars, Standard measures for measuring and evaluating innovations to achieve their high quality, And the dissemination of the culture of innovation to spread awareness of the importance and conditions of success, and this is done by the advanced industrial countries, However, despite the great disparity between developed industri
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The researcher attempts to diagnose the level of the effect of strategic thinking skills (intuition, meditation, creativity) of the managers in the Ministry of Health in Iraq and some of its institutions in the formulation of human resources management: (selection, training, incentivence , performance appraisal (Recognizing the importance of the subjects studied, and because of the importance of the expected results of th
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The research topic was chosen as a result of the importance of human resource in business organizations in general and the industrial process in particular. Without the human resource, business organizations cannot continue and achieve success and excellence, and the research problem has been diagnosed in the lack of sales of General Cement Company’s northern products, despite their distinctiveness, standing, and reputation in The market and its products with standard specifications, and through this problem, the following questions were raised: &nbs
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The purpose of this research shed light on the analysis of the relationship between the knowledge gap and the strategic performance gap and diagnose the level of impact this relationship in building a learning organization, and sought search to achieve a number of goals, cognitive and Applied been tested nature of the relationship and effect between variables in a sample size (62) of the managers of banks civil in Baghdad (Baghdad, Gulf, Assyria, Union, Elaf) and focused research problem in question is bold is whether the analysis of the relationship between the knowledge gap and the performance gap strategic leads to recognize organizations need to shift to organizations educated, either in the side of the field was the pr
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The study showed flow rates and the interaction between the settlements served by applying the model of gravity theory to measure depending on the number of the population between city Najaf and the rest of the other settlements served and using three functions of disability, time and cost, as recorded an increase in the interaction index with some settlements like them Kufa, Abbasid and Manathira, while the indicator contrast was in other settlements, either when the application of the gravity model depending on trips and socio-economic characteristics accuracy rate was more pronounced.
The collected premiums and the compensations paid are among the main variables that have a prominent role in determining the level of financial solvency of insurance companies, as the higher the financial solvency of the insurance company, the more attractive it is to the target audience to acquire the company's insurance services.
Hence the importance of the issue of the solvency of insurance companies, as it is one of the critical matters on which the effectiveness of the insurance company and its continuation in the labor market depend.
In this research, we try to clarify the role of collected premiums and compensations paid in determining the level of operational solvency of t
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Theoretical and experimental methodologies were assessed to test curved beam made of layered composite material. The maximum stress and maximum deflection were computed for each layer and the effect of radius of curvature and curve shape on them. Because of the increase of the use of composite materials in aircraft structures and the renewed interest in these types of problems, the presented theoretical assessment was made using three different approaches: curved beam theory and an approximate 2D strength of material equations and finite element method (FEM) analysis by ANSYS 14.5 program for twelve cases of multi-layered cylindrical shell panel differs in fibe
... Show MoreIrak Türk ağızları Azeri Türkçesinin bir uzantısı olarak değerlendirilir.Kerkük Türkçesiyle yazılan edebi ürünler, Irak Türkçesinin tamamını ifade etmek üzere kullanılmaktadır. Zamanın Eli divanı Kerkük Türkçesile yazılan bir eserdir. Bu yüzden bu divanı seçtik ve Irak Türkmen Türkçesi , Osmanlı Türkçesi ve Türkiye Türkçesi dilleri arasında karşılaştırmalı bir inceleme yaptık.
Bu araştırma, Irak Türkmen şairlerinden birisi sayılan Es’at Naib’in şiirleri üzerinde uygulamalı bir çalışmadanoluşmaktadır. Bu çalışmada adı geçen şairin “Zamanın Eli” Divanından bazışiirlerini önce yeni Türkçeye çevirdik vedaha sonra isim ç
... Show MoreObjective: To find out any gender differences in health promoting behaviors for a sample of students attending Institute of Technology/ Baquba. Methodology: An analytical, cross-sectional study conducted randomly for a sample of students attending Technical Institute/ Baquba, during the period from 10th November 2015 to 10th April 2016. A questionnaire used to collecting data, this questionnaire was consisted from two domains related to health promoting behaviors including (Dietary domain and domain of some daily life activities like sleep duration, rise time, bedtime and walking period per week). The
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The problem of research on the study of political debate programs in the Iraqi satellite channels, in the "People decide" program by Afaq channel and " electoral competition " by Fallujah channel), and its importance for the community and researchers in the scientific field, as new programs to enter the Iraqi media after we have been the world media a lot in this area at the academic and practical levels (The field), and seeks to find out what the technical construction of the programs of political debates in Iraqi satellite channels and methods of construction and methods of employment used by the technical elements in the presentation of the programs and The study adopted the surve |