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دور تطبيق معيار الايرادات من العقود المبرمة مع الزبائن (IFRS 15) في أستدامة الارباح في قطاع الاتصالات: دراسة تطبيقية في شركة كورك تيليكوم للاتصالات
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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.  

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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
A Word Cloud Model based on Hate Speech in an Online Social Media Environment
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Social media is known as detectors platform that are used to measure the activities of the users in the real world. However, the huge and unfiltered feed of messages posted on social media trigger social warnings, particularly when these messages contain hate speech towards specific individual or community. The negative effect of these messages on individuals or the society at large is of great concern to governments and non-governmental organizations. Word clouds provide a simple and efficient means of visually transferring the most common words from text documents. This research aims to develop a word cloud model based on hateful words on online social media environment such as Google News. Several steps are involved including data acq

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Scopus (8)
Crossref (3)
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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Designing Interactive Educational Website for Highschool Students in Iraq: أحمد ناجي علي-يوسف مشتاق لطيف
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       publishing has become a large space in the field of interactive education and modern  pages have become dedicated to the service of the educational effort in this area as the research in this context of the urgent scientific necessities, especially as we consider in Iraq from the new countries in the exploitation of these new technologies and investment possibilities of the information network And the contents of different in the framework of so-called distance education Here lies the problem of research in the possibility of finding scientific solutions for the design of interactive inter active website for students of the preparatory stage in Iraq and to find out the scientific ways to find des

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Crossref
Publication Date
Wed Dec 13 2017
Journal Name
Al-khwarizmi Engineering Journal
Performance Comparison of Different Advanced Control Schemes for Glucose Level Control under Disturbing Meal
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Abstract

In this work, diabetic glucose concentration level control under disturbing meal has been controlled using two set of advanced controllers. The first set is sliding mode controllers (classical and integral) and the second set is represented by optimal LQR controllers (classical and Min-, ax). Due to their characteristic features of disturbance rejection, both integral sliding mode controller and LQR Minmax controller are dedicated here for comparison. The Bergman minimal mathematical model was used to represent the dynamic behavior of a diabetic patient’s blood glucose concentration to the insulin injection. Simulations based on Matlab/Simulink, were performed to verify the performance of each controll

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Crossref
Publication Date
Thu Jan 25 2018
Journal Name
مجلة كلية الادارة والاقتصاد -الجامعة العراقية
أهميةتحسين ألاداءفي تخفيض تكاليف البحث والتطوير وزيادة رضا الزبون: بحثتطبيقي في وزارةالنقل– مرآبالكرخ الجنوبي للنقل الخاص
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Publication Date
Sun Mar 20 2005
Journal Name
الجامعة المستنصرية / كلية التربية الأساسية
اثر استخدام استراتيجية بوليا واستراتيجية التمثيل المعرفي في تحصيل واستبقاء مادة الرياضيات لدى طلبة المرحلة المتوسطة
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Publication Date
Tue Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The effect of intellectual capital on the Total quality management of higher education and scientific research institutions in Baghdad
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         The purpose and goal of the research revolve around the diagnosis of intellectual capital as the logical indicator to study an effective human resource management practice and its influential role in determining the overall quality management of higher education institutions and scientific research in Baghdad.

       To achieve the purpose of the research, an upgraded standard questionnaire was used to collect data and distribute it to the selected sample in a statistical manner from the study population of (5) institutions affiliated with the Ministry of Higher Education and Scientific Resear

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Crossref
Publication Date
Tue Oct 05 2021
Journal Name
Arab Science Heritage Journal
حقوق الإنسان في منهج أهل البيت (عليهم السلام) "الإمام علي بن الحسين السجاد (عليه السلام ) إنموذجا"
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    تعدُّ حقوق الإنسان من الأمور التي حثّ الدين الإسلامي على احترامها ومن الأمور غير مسموح المساس بها ، وإنّ إغفالها أو إهمالها أو تضييعها يؤدي الى نتائج خطرة

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Crossref
Publication Date
Sun May 10 2015
Journal Name
Al-academy
Outstanding aesthetic decoration in the doors of the holy shrines (shrine of Imam Hussein, model): ماهر حسين علي الحبوبي
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The problem of the search (how to employ own aesthetic values sculpture prominent decorations doors in the holy shrines) as research aims to detect these formulas employed in relief sculpture in accordance with the aesthetic values of the decorations that add structure in the form of doors shrines dimensions of functional and aesthetic and expressive By selecting the general system configurations spaces for doors and select the components of the structural configurations decorative prominent types (geometric and floral and linear and composite) as well as identify the techniques adopted in the executive configurations doors at the level of raw materials and processors show. Find and define the beauty of decorative formations prominent of

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Crossref
Publication Date
Mon Apr 03 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Proposed Strategy According to the Realistic Mathematics Theory on the Achievement and Mathematical Interrelation of third Intermediate Students
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Abstract

The current research aims to identify the effect of the proposed strategy in accordance with realistic mathematics on the achievement and mathematical Interrelation of third Intermediate students. Two samples were tested from the middle third grade in a school affiliated with the General Directorate of Baghdad- Rusafa, the first for the academic year (2022-2021). The experimental group is (30) students taught according to the proposed strategy, and the control group is (30) students based on the traditional method. To achieve the research objective, the researchers developed a test for achievement consisting of (30) items and a test of sports interconnection composed of (20) items. The results of the stu

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Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
The morphological and syntactic grammes of the category of temporality: Морфолого-синтаксический состав категории темпоральности в русском языке
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The present paper discusses morphological and syntactic structures of time in Russian language. The morphological and syntactic structures are considered part component of time category in Russian language.

The morphological categories of time are formed through a various types of expressions .Tenses generally express time relative to the moment of speaking. In some contexts, however, their meaning may be relativized to a point in the past ,present or future which is established in the discourse .Some languages have different verb forms or constructions and that are opposed in meaning not in syntactic category. Hence, the present study traces and compares the syntacti

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