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 major aim of this research is study the effect of the type of lightweight aggregate (Porcelinite and Thermostone), type and ratio of the pozzolanic material(SF and HRM) and the use of different ratios of w/cm ratio(0.32 and 0.35) on the properties of SCLWC in the fresh and hardened state. SF and HRM are used in three percentage 5%,10%, and 15% as a partial replacement by weight of
cement for all types of SCLWC. The requirements of self-compatibility for SCC are fulfilled by using the high performance superplasticizer (G51) at 1.2liter per 100 kg of cement. The values of air dry density and compressive strength at age of 28 days within the limits of structural lightweight concrete. The air dry density and compressive strength at a

The aim of this research was to indicate the opinion of the Iraqi consumer about the quality and safety of local food products, the questionnaire was included 19 questions for product quality, price, distribution and promotion as a tool to survey the opinions of 128 consumers in Baghdad, the data was analyzed by using percentage, weighted mean, and weight percent, the results obtained showed that the Iraqi consumer prefer local food products for their high quality and appropriate price, however they need attention to packaging, promotion and distribution.

The adult worms of the Microphallidae family are mainly found as intestinal parasites of birds and mammals, while metacercariae is most commonly found in decapodal crustaceans. The Microphallidaeare family is spread throughout the world. It includes approximately 47 genera. Mature worms usually enter the digestive system of vertebrates, especially birds and mammals. Microphallidae contain eight subfamilies: Androcotylinae - Basantisiinae - Endocotylinae - Gynaecotylinae - Levinseniellinae - MaritrematinaeMicrophallinae - Sphairiotrematinae. Therefore, due to the lack of studies on the Microphallidae family in Iraq, we began to develop a database on this important family.

Purpose: To validate a UV-visible spectrophotometric technique for evaluating niclosamide (NIC) concentration in different media across various values of pH. Methods: NIC was investigated using a UV-visible spectrophotometer in acidic buffer solution (ABS) of pH 1.2, deionized water (DW), and phosphate buffer solution (PBS), pH 7.4. The characterization of NIC was done with differential scanning calorimeter (DSC), powder X-ray diffraction (XRD), and Fourier transform infrared spectroscopy (FTIR). The UV analysis was validated for accuracy, precision, linearity, and robustness. Results: The DSC spectra showed a single endothermic peak at 228.43 °C (corresponding to the melting point of NIC), while XRD and FTIR analysis confirmed the identit

In the case where a shallow foundation does not satisfy with design requirements alone, the addition of a pile may be suitable to improve the performance of the foundation design. The lack of in-situ data and the complexity of the issues caused by lagging in the research area of pile foundations are notable. In this study, different types of piles were used under the same geometric conditions to determine the load-settlement relationships with various sandy soil relative densities. The ultimate pile capacity for each selected pile is obtained from a modified California Bearing Ratio (CBR) machine to be suitable for axial pile loading. Based on the results, the values of Qu for close-ended square pile were increased by 15

The purpose of this research its study of Natural Consideration that contributed in turning of Dairy products in Baghdad Governorate , this subject deal with centered geographical location in the midlle of Iraq ,it’s also main market in discharge and marketing to rest of Iraqi’s governorate pointed to it’s an active role in localized of it’s factory(milk ,cheese,cream ,butter, yoghurte)and it’s constant ,thus distributedin all district of Baghdad ,flat governorate surface encourage this industry ,also climate (temperature, wind, (it’s speed and it’s direction) ,rainfull and relative wet) also water resources and it’s influenced that nessacity of production process with important inculclusion that researcher came out throu

The structure is considered in its scientific formula one of the concepts which complete the architectural image that seeks to take out an effective and attractive structure in contemporary architectural production, especially that the structure -in general- represents strength in addition to delight and functional benefits according to Vitruvius trinity. So, the role of structure depends on making its aesthetical properties able to give efficiency within architectural product. That has come through adoption of intellectual mechanism of structural means and details –as a whole or parts- and focused on structure with the recipient's needs, aesthetical, and sensory purposes in addition to its fundamental role of stabilit

The results shows existence of metals such as copper, iron, Cadmium, lead and zinc in most of examined samples , the highest concentration are up to (2.26, 40.82, 282.5, 31.02, 19.26, 4.34) Part per million) ppm) in pasta hot (Zer brand), Indomie with chicken, granule (Zer brand), brand (Zer brand), and rice (mahmood brand) respectively, with presence nickel in spaghetti( Zer brand), granule, Zer brand with concentration reached to 4.34 ppm and 1.06 ppm respectively.
The results of cereals group and its products show that two kinds of fungi, Aspergillus spp. and Penicillin spp. were found in rice (Mahmood brand) with numbers got to 1.5×103 Colony Forming Unit/ gram (c.f.u./g),while Bacillus cereus and Staphylococcus aureus were isola