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

An experiment is conducted to determine the effect of magnetic water on the production performance and blood characteristics of common quail, Coturnix coturnix (Linnaeus, 1758). The experimental treatments included T1 = control treatment, T2 = drinking water magnetization at1000 gauss, T3 = drinking water magnetization at 1500 gauss, T4 = diet sprayed with magnetized water 1000 gauss, T5 = diet sprayed with magnetized water 1500 gauss, each treatment with three replicates. The results showed significant superiority of control group in the body weight, weight gain and feed intake compared with treated groups. The egg shell thickness of T2 showed a significant decrease compared to other groups. The third treatment showed

The aim of this research is to measure and analyze the gap between the actual reality and the requirements of the environmental management system in the middle refineries company/refinery cycle according to ISO14001: 2015, as well as to measure the availability of a clean production strategy and test the relationship and impact between the availability of the requirements of the standard and a clean production strategy for the actual reality in the company.

The research problem was determined by the extent to which the requirements of the environmental management system are applied according to ISO14001: 2015 in the middle refineries company? To what extent are the required clean production strategies ava

The impact of seasonal variation on the spermatozoa reproductive cycle of Hemantura walgo in Western North of Arabian Gulf from January 2016 to December 2017 was studied. A total 225 individuals males of H. walga were collected using beach net.  Gonads Somatic index (GSI) was high during May (10.1) and September (9.98) and the lowest values were recorded during on February, July and October with their values were 0.85, 1.21 and 1.43 respectively. Mature males were noticed during May and September which indicates there are two reproduction periods for H. walga during the year. The relationship between weight and width desk of  H. walga was also investigated and generally demonstrated positive

هدف البحث إلى بناء مقياسين تخصصين للنزاعات اللاشعورية وحرية الإرادة لمدربي بعض ألعاب القوى والتعرف على مستوى كل منهما لديهم، وإعداد برنامج إرشادي نفسي مستند لرفع مستوى الحالات اللاشعورية وحرية الإرادة للمدربين الذين يعانون من انخفاض مستوى النزاعات اللاشعورية وحرية الإرادة، والتعرف على تأثير البرنامج الإرشادي نفسي في النزاعات اللاشعورية وحرية الإرادة لدى مدربي بعض ألعاب القوى، لتفترض بذلك الباحثة بإ

Modern communication and media technology has pioneered new horizons and curried out deep changes in the various fields of social life, It effected enormously human communication as well.
Content one Who late the developments which have effected the social relations ،due to the new media ،especially Face book ,will certainly notice the far cry changes of the social relation net which has been effected ,in a way or another ،the accelerated development ،under the appearance of the so called the virtual society .
Face book has embodied the means – communication ,which has become an important turn point in the social communication .
It is the point the present paper tries to expose an discuss by a field study curried on a sam

The road network in Surdash anticline is considered as an important road network connecting lower Dukan town with the touristic upper Dukan town. Dukan lake plays an important role in the social and economic activities of Dukan town and the surrounding areas.
For assessing the stability of the rock slopes in the area, 9 stations were selected along the upper Dukan road on both sides of Surdash anticline, and their stability was evaluated by the kinematic analysis using DIPS V6.008 software. 
Kinematic analysis of the studied stations shows thatplanar sliding is possible in stations No. 1, 2, 3 and 8, while wedge sliding is possible in station No. 5, 6, 7 and 9b. The other stations (No. 4and 9a) are stable. Tectonic structures

       Iraq is one of the most important countries in the world that has received its share of terrorist acts by the terrorist organization the Islamic State of Iraq and al-Sham (ISIS), which has caused instability, especially during the period of ISIS's control of seven Iraqi provinces (2014-2017). This stage has caused a decline in the levels of human and economic development and its inconsistency with the capabilities and needs of the Iraqi population. Therefore, this study aims to investigate the hypothesis that there is a close relationship between the decline in development in Iraq and the brutal practices of ISIS that it committed during his period of control over many Iraqi cities and regions. This study used several method

The chemical bath deposition technique (CBD) is considered the cheapest and easiest compared with other deposition techniques. However, it is highly sensitive to effective parameter deposition values such as pH, temperature, and so on. The pH value of the reaction solution has a direct impact on both the nucleation and growth rate of the film. Consequently, this study presents a novel investigation into the effect of a precise change. in the pH reaction solution value on the structural, morphological, and photoresponse characteristics of tin monosulphide (SnS) films. The films were grown on a flexible polyester substrate with pH values of 7.1, 7.4, and 7.7. The X-ray diffraction patterns of the grown films at pH 7.1 and 7.4 confirmed