The purpose of the International Financial Reporting Standard (IFRS 15) is to determine the basis for reporting useful information to the users of financial reports on the nature, amount, timing and uncertainty about revenues and cash flows arising from a contract with a customer. It is based on specific conditions for recognizing revenue from the contract. When the two parties to the contract or one of them fulfil the performance obligations, specifically after the customer has the ability to exercise control over the product or service that is the subject of the contract. As a result of the failure of the revenue reporting requirements in the Iraqi environment to provide adequate and honestly representative information on the o

Background and Aim: due to the rapid growth of data communication and multimedia system applications, security becomes a critical issue in the communication and storage of images. This study aims to improve encryption and decryption for various types of images by decreasing time consumption and strengthening security. Methodology: An algorithm is proposed for encrypting images based on the Carlisle Adams and Stafford Tavares CAST block cipher algorithm with 3D and 2D logistic maps. A chaotic function that increases the randomness in the encrypted data and images, thereby breaking the relation sequence through the encryption procedure, is introduced. The time is decreased by using three secure and private S-Boxes rather than using si

The aesthetic expression and its orders are important for steel structures forming. Steel structures are a compilation of structural elements, where its shapes have standard dimensions and pre-fabricated. As the steel construction systems not only aim to achieve the functional requirements for users, but must also have the symbolic aesthetics which provides visually and cognitive expression for viewers. In this sense the research interested in expressional aesthetics in these systems and highlights the importance of attention as structural items. Therefore the visual items which related with steel structures contain some of the most powerful forms of modern architecture, steel structures with a glass cladding, agility an

Is the efficiency of physical and your endurance is of great importance for some activities and field, as it whenever the situation has improved student career was able to perform physical exertion more with energy saving efforts, so the identification of physical aptitude and endurance private students, was based on that there are positively correlated the carrying of training and pregnancy fact on the shoulders of the student. In other words, physical aptitude and endurance in your control level that can be shown by the student during the performance of training and competitions. Therefore, lies the importance of research to test physical aptitude and endurance your help to reveal the career of the body in the light of their relationship

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The present work aimed to study effect of (N749 & N3) dyes on TiO2 optical and electrical properties for optoelectronic application. The TiO2 paste prepared by using a doctor blade method. The samples were UV-VIS specterophometricall analyzes of TiO2 before and after immersed in dyes (N749 & N3). The results showed absorption spectra shift toward the visible region due to the adsorption of dye molecules on the surface of oxide nanoparticles. It is seen that the Eg determined to give a value of 3.3eV for TiO2 before immersing in dyes, and immersing in dyes (N749 & N3) are (1.4 &1.6 eV) respectively. The structural properties (XRD), (FTIR) and (SEM) for the sample prepared were investigated and (J-V) characteristics was stu

Abstrct

The administrations of Presidents Clinton and Bush Jr. have seen the emergence of neoconservatives. The neoconservative were the establishment of the Project for the New American Century (PNAC) project in 1997 during the Clinton administration. The neoconservatives, through the New Century Project, were able to make important foreign policy decisions, notably the Iraq Liberation Law, which was passed by Congress on January 26, 1998 and signed by President Clinton and became a law legitimized. Clinton became authorized to take whatever measures he saw fit to contribute to regime change in Iraq. The Bush administration has also undergone major and significant shifts in US strategy on US foreign policy. During the Bush admin

The Islamic nation accuses these days of cruelty and extremism, and this is not strange. Every nation comes out
Including the hardline and the extremist, but the self-pity is that these charges have become
It went beyond the example and the mercy of the gift that the Almighty said (and you are to create great)
Al-Qalam: 4, and accusing him of not touching him in dealing with the people of the book and others, so try
It is our humble quest to urge our small speeches to clarify the position of Islam and its Prophet (peace and blessings of Allaah be upon him)
And deal with all human beings, and to show the low level of rights that our prophet has proved
Western laws are parts of his administration and adopted in the field