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 aim of this study was to measure the effectiveness of a proposed program to develop the creative abilities of the students of Tabuk University and its impact on the creative output of the NEOM project. The sample of the study consisted of (50) university students divided into two groups: an experimental group of 25 students who receive the proposed training program, and control group of (25) students.

 To achieve these objectives, the researcher designed and developed tools to collect the required data, which were verified their validity and reliability.

The descriptive statistics of mean, standard deviations, correlation coefficient, T test for the associated sample were used in the analysis of the results of th

In the present research, the nuclear deformation of the Ne, Mg, Si, S, Ar, and Kr even–even isotopes has been investigated within the framework of Hartree–Fock–Bogoliubov method and SLy4 Skyrme parameterization. In particular, the deform shapes of the effect of nucleons collective motion by coupling between the single-particle motion and the potential surface have been studied. Furthermore, binding energy, the single-particle nuclear density distributions, the corresponding nuclear radii, and quadrupole deformation parameter have been also calculated and compared with the available experimental data. From the outcome of our investigation, it is possible to conclude that the deforming effects cannot be neglected in a characterization o

This research aims to identify the impact of Daniel's model on the development of critical thinking. In order to achieve this objective, the following hypotheses are formulated: 1. There is no statistically significant difference at the significance level (0.05) between the average differences in the posttest scores of the experimental group taught according to Daniel's model and the control group taught according to the traditional method in the measure of critical thinking. 2. There is no statistically significant difference at the significance level (0.05) between the average differences in the preand post-tests scores of the experimental group taught according to Daniel's model in the measure of critical thinking. The current research i

The effect of micro-and nano silica particles (silica SiO2 (100 μm), Fused silica (12nm)) on some mechanical properties of epoxy resin was investigated (Young's modulus, Flexural strength). The micro-and nano composites were prepared by using three steps process with different volume fraction of micro-and nano particles (1, 2, 3, 4, 5, 7, 10, 15, and 20 vol. %). Flexural strength and Young's modulus of nano composites were increased at low volume fraction (max. enhancement at 4 vol.% ). However at higher volume fraction both Young's modulus and flexural strength decrease. Moreover, above, the mechanical properties are enhanced more than that of neat epoxy resin. The flexural strength decreases with increasing the volume fraction of micr

Current research aims to find out:

1. Effect of using the active learning in the achievement of third grade intermediate students in mathematics.
2. Effect of using of active learning in the tendency towards the study of mathematics for students of third grade intermediate.

In order to achieve the goals of the research, the researcher formulated the following two hypotheses null:

1. There is no difference statistically significant at the level of significance (0.05) between two average of degrees to achievement