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.
السياسة الروسية في الشرق الاوسط الكبير او (فن اقامة علاقات الصداقة مع كل دول العالم)
Objectives: The study aims to: (1) assess the prevalence of phantom vibration and ringing syndrome among
nurses, (2) determine the level of job-related stress among those nurses who are working at teaching hospitals in
Al- Nasiriyah city, and (3) identify the association between job-related stress and experience of phantom
vibration and ringing syndrome.
Methodology: : A descriptive design, cross-sectional study was used for the present study was carried out
from 4th December, 2017 to the 4th April, 2018 in order to determine the association of Phantom
Vibration and Ringing Syndrome with Job - Related Stress among nurses at Teaching Hospitals in AlNasiriyah
City , on a purposive (non-probability) sample was used in t
This research aims to study the methods of reduction of dimensions that overcome the problem curse of dimensionality when traditional methods fail to provide a good estimation of the parameters So this problem must be dealt with directly . Two methods were used to solve the problem of high dimensional data, The first method is the non-classical method Slice inverse regression ( SIR ) method and the proposed weight standard Sir (WSIR) method and principal components (PCA) which is the general method used in reducing dimensions, (SIR ) and (PCA) is based on the work of linear combinations of a subset of the original explanatory variables, which may suffer from the problem of heterogeneity and the problem of linear
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Abstract:
Objective: To know the effect of televised media violence on the relationship of Children's primary school with mates and identify association between the demographic characteristics and socioeconomic status for primary school children and their relation with exposure to televised violence media.
Methodology: simple probability sample of 221 children were selected from 1425 children are learning in schools in Al-Nasiriyah City.
Results: Results of the current study showed that (53.8%) of children exposed to Televised media violence be relationship with their mates weak, (46.2%) of them have their relationship with their mates good, as well as the study showed that the presence significant correlation with males genders
In this paper, we have investigated some of the most recent energy efficient routing protocols for wireless body area networks. This technology has seen advancements in recent times where wireless sensors are injected in the human body to sense and measure body parameters like temperature, heartbeat and glucose level. These tiny wireless sensors gather body data information and send it over a wireless network to the base station. The data measurements are examined by the doctor or physician and the suitable cure is suggested. The whole communication is done through routing protocols in a network environment. Routing protocol consumes energy while helping non-stop communic
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This work reports the development of an analytical method for the simultaneous analysis of three fluoroquinolones; ciprofloxacin (CIP), norfloxacin (NOR) and ofloxacin (OFL) in soil matrix. The proposed method was performed by using microwave-assisted extraction (MAE), solid-phase extraction (SPE) for samples purification, and finally the pre-concentrated samples were analyzed by HPLC detector. In this study, various organic solvents were tested to extract the test compounds, and the extraction performance was evaluated by testing various parameters including extraction solvent, solvent volume, extraction time, temperature and number of the extraction cycles. The current method showed a good linearity over the concentration ranging from
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The research gained its importance from the importance of technical reserves in the insurance activity and its impact on the result of the activity of insurance companies and their financial position and thus reflected on the insurance prices as the technical reserves are one of the most important and most valuable budget items usually, as well as that the insurance activity has a role in maintaining economic development where some countries develop laws and instructions for the formation of those reserves binding application to insurance companies and the fact that the financial statements in general are of interest to shareholders, banks, the General Tax Authority and other beneficiaries In the insurance activity as policyholders and t
... Show Moreتعد أنشطة العلاقات العامة تمثل جانباً مهماً من جوانب عمل المؤسسات بشكل عام في الوقت الحاضر، وتأخذ خصوصية أكثر في المنظمات الحكومية، بسبب الأعباء الضخمة والمسؤوليات العديدة تجاه أفراد المجتمع، وقد اهتمت الدول المتقدمة والنامية على حد سواء بهذا النشاط. إن أنشطة العلاقات العامة تؤدي دوراً هاماً في تسهيل عملية الاتصال وتحقيق الفهم المتبادل وتوطيد العلاقة بين الطرفين – المؤسسة والجمهور – وللعلاقات العامة دور
... Show MoreThis study aims at identifying the role played by Public Relations in the field of security awareness of the dangers of terrorism. The research is directed to the employees at the Directorate General of Public Relations and Media at the Ministry of Interior. And that on the basis that those who play an important role in the security awareness are the security institutions, primarily the Ministry of Interior, since this Directorate is responsible for all subjects related to the public security using public relations science. It aims at identifying the functions, methods and communication tools used by the Directorate to raise awareness about the dangers of terrorism. In order to achieve the research objectives, the researcher uses the sur
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The current study deals with the performance of constructed wetland (CW) incorporating a microbial fuel cell (MFC) for wastewater treatment and electricity generation. The whole unit is referred to as CW-MFC. This technique involves two treatments; the first is an aerobic treatment which occurs in the upper layer of the system (cathode section) and the second is anaerobic biological treatment in the lower layer of the system (anode section). Two types of electrode material were tested; stainless steel and graphite. Three configurations for electrodes arrangement CW-MFC were used. In the first unit of CW-MFC, the anode was graphite plate (GPa) and cathode was also graphite plate (GPc), in the second CW-MFC unit, the anode was stainless st
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