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

Background: This study aimed to assess the effect of tooth shape ratio on mandibular incisor arrangement. Materials and methods: The sample included dental casts of some dental students and orthodontic patients having Class I dental and skeletal patterns with normal occlusion and severe crowding. The sample was divided into two groups according to the severity of crowding into: group I had Class I normal occlusion with mild or no crowded mandibular dentition and group II had Class I malocclusion with severe crowded mandibular dentition. Each group comprising of 40 subjects (20 males and 20 females). The mesio-distal and facio-lingual crown diameters were measured manually for each cast using modified vernier caliper gauge. Descriptive sta

The robot arm is the most popular robotic form used in industry. Thus, it is crucial to make a system programming which could controlled the movement of each part in the industrial robot to make it works properly. One of the simplest models of the robot arm is EDARM ED-7100 which has a controller to control the movement of the robot arm manually. In this study, the robot controller has been redesigned in order to improve this robot's function. The new controller system used AT89S52 microcontroller which has wire connected to the robot hand. A function has been added with this controller to improve the system of controlling and becomes better than the previous system (only manually). The functions of the new system include three mo

A case-control study was performed to examine age, gender, and ABO blood groups in 1014 Iraqi hospitalized cases with Coronavirus disease 2019 (COVID-19) and 901 blood donors (control group). The infection was molecularly diagnosed by detecting coronavirus RNA in nasal swabs of patients.

     The central nervous system (CNS) disease known as multiple sclerosis (MS) is essentially an inflammatory demyelinating condition with a variety of clinical manifestations and variable histological findings. A number of immunological and biochemical markers may alter MS, which is also characterized as an autoimmune illness. MS patients (n = 100) were divided into two groups: newly diagnosed (n = 42) and patients with ongoing treatments (n = 58). These groups were compared to healthy subjects (n = 55); the mean age ±SD was (30±8.46 years), (37±8.06 years), and (31±8.73 years) for MS newly diagnosed patients, patients with ongoing treatments, and healthy subjects, respectively. Studies for serum levels of eotaxin-1, myelin basi

The continuous pressure of work and daily life and the increasing financial and social stress that Iraqi women are experiencing (both inside and outside Iraq) is one of the main causes of anxiety, particularly in those of working class women. This group of women carry the burden of carrying out multiple roles and responsibilities at the same time. All this collectively make them more prone to developing anxiety compared to men. In addition, the physiological and psychological nature of women, as females, on top of the other roles in life, like being a wife or mother or daughter or sister, all add extra pressure on women especially for those who are considered as productive working individuals in the society. In order to study the relatio

The TV plays an active role in building the general culture of the recipients, which calls for emphasizing its contemporary mission in rebuilding the values that support the development and modernization of diverse societies. Such importance is necessary to explore the challenges facing the cultural invasion, The space opening, which had its cultural returns to the societies, produced a space for alternative values and antagonisms in the cultures and traditions of these societies in the midst of a psychological / social conflict behind a clash with the peculiarities of Muslim societies. Cultural Adtha.
From these points of view, and because the universities are an important stage to announce the demands of the advocates of change and