Deficiencies in revenue-related accounting standards, including American accounting standards as well as international accounting standards, prompted the issuance of the International Financial Reporting Standard IFRS 15 "Revenue from contracts with customers" as part of the convergence plan between the FASB and the International Accounting Standards Board (IASB) according to the requirements of The joint venture between the two councils, whereby the standard aims to define the basis for reporting useful information to the users of the financial statements about the nature, amount, timing and uncertainty about the revenues and cash flows arising from a contract with the customer, The standard is base

This paper deals with aesthetic and a sitting position in contemporary Iraqi sculpture and studied this situation, an analytical study to reveal how to employ them in aesthetically pleasing work of art has been research in a sitting position to a lack of technical library for such research, this study includes four chaptersChapter I contains the research problem and its importance in terms of the released address and its objectives in the detection of this situation, how to employ the HDL research is to detect how the aesthetic of the Employment sit position and limits Find business is bronze and stone-dimensional exclusively carried out from 2000 to 2009 AD.Chapter II included the Framework theory and previous studies and with three Inv

The aim of the research is to identify the suitability of a patrol model in evaluating the financial performance of Iraqi banks. The financial reports of five Iraqi commercial banks were approved as a sample for research for the period from 2015 to 2020. The most common financial ratios were adopted for the purpose of measuring the five elements of the model, which are capital adequacy, profitability, credit risk, bankal efficiency and liquidity. The results showed the possibility of using the PATROL model in evaluating the performance of Iraqi banks, as it gave a realistic image of the reality of Iraqi banks in terms of high capital adequacy index and high liquidity, as well as fluctuation in profitability index, not to mention the prob

البحث جزء من أطروحة الدكتوراه التي أعكف على إنجازها تحت عنوان ((الاستدلال البلاغي عند البلاغيين العراقيين من القرن الأول حتى القرن العاشر)) . يشير مفهوم الخلاف البلاغي الى تلك المسائل البلاغية التي وقع عليها الخلاف بين البلاغيين القدامى، يشمل ذلك المسائل المتعلقة بالمفاهيم والتنظير والإجراءات، وهو من المفاهيم الحديثة التي طرحت ضمن اتجاه تأصيلي يهدف الى جمع كل مسائل الجدل التي ساهمت في تكوين وإثراء الفكر الب

Natural Bauxite (BXT) mineral clay was modified with a cationic surfactant (hexadecy ltrimethy lammonium bromide (BXT-HDTMA)) and characterized with different techniques: FTIR spectroscopy, X-ray powder diffraction (XRD) and scanning electron microscopy (SEM). The modified and natural bauxite (BXT) were used as adsorbents for the adsorption of 4- Chlorophenol (4-CP) from aqueous solutions. The adsorption study was carried out at different conditions and parameters: contact time, pH value, adsorbent dosage and ionic strength. The adsorption kinetic (described by a pseudo-first order and a pseudo-second order), equilibrium experimental data (analyzed by Langmuir, Freundlich and Temkin isotherm models) and thermodynamic parameters (change in s

Reservoir fluids properties are very important in reservoir engineering computations such as material balance calculations, well testing analyses, reserve estimates, and numerical reservoir simulations. Isothermal oil compressibility is required in fluid flow problems, extension of fluid properties from values at the bubble point pressure to higher pressures of interest and in material balance calculations (Ramey, Spivey, and McCain). Isothermal oil compressibility is a measure of the fractional change in volume as pressure is changed at constant temperature (McCain). The most accurate method for determining the Isothermal oil compressibility is a laboratory PVT analysis; however, the evaluation of exploratory wells often require an esti

      The present study deals with the strategies used in the Arabic translations of the most popular genres of children’s literature; namely fairy tales and fables as an attempt to identify the best methods and strategies to be adopted in translating these genres to fulfill the ultimate purpose of enriching the children’s knowledge in addition to attracting their interest and arousing the joy sought for in every piece of literature.

The study sets off from three dominating trends: the first calls for the adoption of domestication strategy of translation as the most appropriate and effective strategy in translation for children. In the same line, the second opposes using the foreignization strategy, w

In this paper we use the Markov Switching model to investigate the link between the level of Iraqi inflation and its uncertainty; forth period 1980-2010 we measure inflation uncertainty as the variance of unanticipated  inflation. The results ensure there are a negative effect of inflation level on inflation uncertainty and  all so there are a positive effect of inflation uncertainty on inflation level.                                                   &nbsp