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

Image compression is one of the data compression types applied to digital images in order to reduce their high cost for storage and/or transmission. Image compression algorithms may take the benefit of visual sensitivity and statistical properties of image data to deliver superior results in comparison with generic data compression schemes, which are used for other digital data. In the first approach, the input image is divided into blocks, each of which is 16 x 16, 32 x 32, or 64 x 64 pixels. The blocks are converted first into a string; then, encoded by using a lossless and dictionary-based algorithm known as arithmetic coding. The more occurrence of the pixels values is codded in few bits compare with pixel values of less occurre

Background: Acute appendicitis is the most common surgical abdominal emergency with a life time prevalence of 1 to 7 individuals. Because the clinical diagnosis of acute appendicitis remains a challenge to surgeons, so different aids were introduced like different scoring systems, computer aided programs, ultrasonography, computerized tomography, Magnetic resonance imaging, Gastrointestinal tract contrast studies and laparoscopy to improve the diagnostic accuracy.

Objective: To evaluate ultrasound in the diagnosis of acute appendicitis in those patients clinically diagnosed with histopathology as gold standard.

Methods: A cross sectional study carried in Al-kindy Teaching

CO2 laser (10.6 μm) is the most often used laser in the oral surgery due to its high absorption by water of the oral tissues. Several benefits of the use of CO2 laser have been reported for oral surgical procedures. This study aims to evaluate the effect of CO2 laser on soft and hard oral tissues (in vitro study). This study was done on fresh tissues from sheep’s head. CO2Surgical Laser with different operation modes was used; 0.2 mm spot size using different laser parameters on the tongue, and bone making holes, incisions and cutting. The depths and widths of holes and incisions were measured using endodontic file under magnification. The speed of incisions was calculated and the required time for cutting was measured using sport clo

Stress with all its kinds are the results of a nick development Leading to delinquency burdening the ability of people.. development gas its effect on self and body reflecting on health ( physically, Psychological. And mentally) and finally leading to death (Al emara,2001,2).

Stress refers to he degree of response of the individual to events and environmental changes in his daily life with their physiological effects  such as headaches , backaches, and gastric ulcer that have different effect depending on the personality of the person and his psychological characteristics differences airing individuals ( Al emirs, zool,2  )

The aims:

• knowi

In this paper we study the relation between the resolution of Weyl Module F K ) 3 , 4 , 4 (
in
characteristic-free mode and in the Lascoux mode (characteristic zero), more precisely we
obtain the Lascoux resolution of F K ) 3 , 4 , 4 (
in characteristic zero as an application of the
resolution of F K ) 3 , 4 , 4 (
in characteristic-free.
Key word : Resolution, Weyl module, Lascoux mode, divided power, characteristic-free.

This study was contacted on Orchidaceae, it is a second largest family in flowering plants, comes
after Asteraceae, and approximately has 25,000–30,000 species in 750–800 genera in the world.
This study included 10 genera, Anacamptis (five species), Androrchis (two species),
Cephalanthera (one species), Dactylorhiza (three species), Epipactis (two species),
Himantoglossum (two species), Limodorum (one species), Neotinea (one species), Ophrys (seven
species ), and Orchis (four species). The name abbreviation of authors of plant names follows the
International Plant Name Index (IPNI) (https://www.ipni.org/). Images of type collections of most
species were checked on virtual herbaria (https://he

Abstract

         Theoretically, the aim of the paper is identify linguistic expressions, such as proverbs, wise sayings, and popular sayings, used by the playwright  A. N. Ostrovsky , along with their translations into Arabic by the Iraqi translator  Abdullah Habbah and the Syrian translator HashimHumadi. And practically, there were found about fifty sayings, made of proverbs, wise sayings and popular sayings, which were identified and taken into analysis in respect to their Arabic translation , with the  specification of the best rendition  of the original text.

          Critics and professionals em

The main goal of this work is to obtain the plasma electron temperature Te by optical emission spectroscopy of low pressure microwave argon plasma, as a function of working pressure and microwave power. A plasma system was designed and constructed in our laboratory using a magnetron of domestic microwave oven with power 800W without any commercial part. The applied voltage on the magnetron electrical circuit is changed for the purpose of obtaining the variable values of the microwave power. The spectral detection is performed with a spectrometer of wavelength range (200−1000nm). The working pressure and magnetron applied voltage were 0.3-3.0mbar and 180-240V, respectively. Two methods had been applied to estimate the electron temperatu

Several specimens of the avocet, Recurvirostra avocetta L. are found infected with
Himantocestus gigantivcus sp. nov. ( Cestoda , Diploposthidae) . This cestode is related to H.
blanksoni Ukoli 1965 but easily differentiated from it in having longer and wider strobila,
larger size of testes but lesser in number, cirrus situated in the middle of mature segment
histead of anterior third and slightly posterior to the middle in gravid segment instead of the
middle , ovary and vitelline gland are larger , and the uterus has more branches.