Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev

The effect of different doses of gamma rays that emitted from 60Co on the development of different stages of lesser grain borer Rhyzopertha dominica (Fab.) was investigated . The results showed that the eggs in both early (1-3 days) and late (7-9) old were very sensitive to gamma rays and its hatch was zero at 10 Gy for both ages in comparison with 83.3% for the control group. Furthermore, the results illustrated that the larval stage in its two old ages were different in the radiosensitivity, the percent of its death were 100% & 96.6% when they exposed to 100 & 120 Gy, respectively. Moreover, the results showed that the sensitivity of pupal stage at age of 1-3 days was increased with increasing the doses of gamma rays, the percent of no

The performance of single and two stage solar concentrator were studied ' " The ratio of the primary to the secondary mirrors diameter is taking to be 0.5, depending on the theoretical calculation for the accumulated energy by the concentrator with ratio between 0.0 to 0.9. The design of the systems were designed and examined by using a ray-tracing program. The efficiency of the single and the two stage concentrators are calculated and compared with and without cooling systems.

1. Anti-social behavior Baghdad University students.
2. Know the differences in anti's social behavior according to gender, specialization.
3. Know-the need for love at Bagdad University students.
4. Know the relationship between anti-social behavior and the need to love.
The research sample consisted of (100) students, the researcher numbers tools to measure anti behavior and the need to love.
The results showed that college students have an anti-social behavior is weak and they need to love and there is no correlation between them Function relationship. Researcher has shown a number of recommendations and proposals.

The current research aimed to identify the level of moral identity and social affiliation among students exposed to shock pressures, as well as to reveal the relationship between these variables. To achieve these objectives, the researcher adopted the diagnostic tool for the measure of post-traumatic stress disorder (PDS-5) scale (Foa, 2013) translated to Arabic language by (Imran, 2017). The researcher also adopted the moral identity scale built by (Al-Bayati, 2015) and the measure of social affiliation built by (Al-Jashami, 2013), which were applied to a random sample of (200) male and female students chose from al Anbar University. They were exposed to shock pressures. The results of the research showed that the sample has an average

Language is essential for politics, for producing, disseminating, engaging with, and reacting to political discourse. The pragmatics of political speeches is crucial to the development of effective political communication tactics. Thus, speech is situated at the intersection of rhetoric, linguistics, and politics. In communication, intent is a pragmatic factor that plays a crucial role at the time of the communication process. Speech is of paramount importance to the social and political domains. Through the use of concepts and the relationship between language and politics, the study analyzes the function of language in communication and interpretation of intentions. The study of the relationships between language and the situations in whi

Breast cancer is the most common malignancy affecting women's health, with an increasing incidence worldwide. This study aimed to measure the intracellular concentration of the hypoxia-inducible factor 1 α (HIF-1α), tumor suppression protein p53, and estradiol (E2) in tumor tissues of adult females with breast cancer and their relation to tumor grade, tumor size, and lymph node metastases (LNM). The study was conducted on 65 adult female participants with breast mass admitted to the operating theater in Al-Hussein Teaching Hospital and Al-Habboby Teaching Hospital in Nasiriyah, Iraq, from January to November 2021. Fresh breast tumor tissues were collated and homogenized for intracellular biochemical analysis using the enzyme-linked immuno

The Mesopotamian marshlands faced a massive destruction from many years and this lead to effect to ecosystem. In this study a survey was made on the physical chemical and heavy metals characteristics and microbiological analysis of AL Chibaish marsh during the two months. Water analyses revealed unacceptable values for almost all physiochemical and biological properties, according to WHO standard limits for drinking water. Almost all major ions and heavy metal concentrations in water showed a distinct decreasing trend at the marsh outlet station compared to other stations. In general, major and minor ions, as well as heavy metals exhibit higher concentrations in location 1 than in location 3. The concentrations of heavy metals in water show

This work deals with preparation of Sulfated Zirconia catalyst (SZ) for isomerization of n-hexane model and refinery light naphtha, as well as enhanced the role of promoters to get the target with the mild condition, stability, and to prevent formation of coke precursors on strong acidic sites of the catalyst. The prepared SZ catalysts were characterization by fourier transform infrared spectroscopy (FTIR), X-ray diffraction (XRD), Brunauer –Emmett-Teller (BET) surface area analysis, Thermogravimetric Analysis (TGA), Scanning Electron Microscope (SEM) and atomic force microscopy (AFM) Analyzer. The results illustrate that the maximum conversion and selectivity for n-hexane isomerization with Ni-WSZ and operating temperature of 150 °C