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 performance of a diesel engine was tested with diesel oil contaminated with glycol at the engineering workshop/Department of Agricultural Machines and Equipment / College of the Agricultural Engineering Sciences at the University of Baghdad. To investigate the impact of different concentrations of glycol on the performance of a diesel engine, an experimental water-cooled four-stroke motor was utilized, with oil containing 0, 100, and 200 parts per million (ppm). Specific fuel consumption, thermal efficiency, friction power, and exhaust gas temperature were examined as performance indicators. To compare the significance of the treatments, the study employed a full randomization design (CRD), with three replicates for each treatment at th

The unprejudiced of this education is to gauge the ability of the retinoic acid to induce apoptotic cell death in hematological tumors through caspase dependent or independent apoptotic pathway, The cytotoxicity effects of retinoic acid of different concentrations (400,350,300,250,200,150,100,50,25,12.5 μg\ml) and exposure for all hematological malignancy cell lines (Human non-Hodgkin lymphoma SR and human multiple myeloma (COLO 677) and Human Monocytic Leukemia THP1 and Acute promyelocytic leukemia NB4) have been determined using a microtetrazolium (MTT) assay. Propodeum iodide and alcidine orange (AO/PI) paired discoloration was used to study the ability of retinoic acid to induce apoptosis in the infected cells and examined under fluore

  5-(mercapto-1,3,4-thiadiazole-2yl)α,α-(diphenyl)methanol have been synthesized by ring closer of potassium xanthate[which  have been prepared by reaction of benzilic acid hydrazide with carbon disulphide in potassium hydroxide] using conc.sulphuric acid at (0-5)°C scheme(I).       Their characterization was carried out from T.L.C, M.P, FT.IR and 1H-NMR.

Diabetes mellitus, with adverse neonatal events are challenging issues to all obstetricians and pediatricians, where uric acid could play a vital role. We aimed to assess the relationship and prognostic benefits of serum uric acid measured at about 20 weeks’ gestation in normotensive pregnancy, with subsequent maternal diabetes, and neonatal complications. All singleton normotensive pregnant women with normal blood glucose, serum creatinine, and weight before pregnancy, whom attended Medical City Hospital, Department of Obstetrics and Gynecology in Baghdad, were involved and regarded as the case group, on the condition that their serum uric acid measured at 20 weeks’ gestation > 3 mg/dl, but if ≤ 3 mg/dl, they would be regi

Densities
 and viscosity
 of serine in 20, 40, and 60% (w/w) dimethyl sulfoxide (DMSO)-water mixtures were measured at 298.15, 303.15 and 308.15k. From these experimental data, apparent molal volume v  , limiting apparent molal volume v  o , the slop v S , transfer volume  v  o(tr), Jones-Dole coefficients A and B were calculated. The results are
v  odiscussed the solute-solvent and solute-solute interaction, and showed that serine behaves as structure-breaker in aqueous DMSO solvent