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 Halabja earthquake occurred on 12/11/2017 in Iraq, with a magnitude of 7.3 Mw, which happened in the Iraqi-Iranian borders. This earthquake killed and injured many people in the Kurdish region in the north of the country. There is no natural disaster more dangerous than earthquake, especially it occurs without warning, great attention must be paid to the impact of earthquakes on the soil and preparing for a wave of earthquakes. Numerical modeling using specific elements is considered a powerful tool to investigate the required behavior of structures in Geotechnical engineering, and the main objective of this is to assess the response of the Al-Wand dam to the Halabja earthquake, as this dam is located in an area that has been su

The effect of internal acoustic excitation on the leading-edge, separated boundary layers and the aerodynamic performance of NACA23015 cross section airfoil are examined as a function of excitation location with ranging frequency range (50-400) Hz of the introduced acoustic. Tests are separately conducted in two sections, open type wind tunnels at the Reynolds number of 3.3x105 for measurement at angle of attack (0, 3, 6, 9 &12) deg. and 3x104 for the visualization at angle of attack (12) deg. based on the airfoil chord. Results indicated that the excitation frequency and the excitation location are the key parameters to alter the flow properties and thus to improve the aerodynamic performance. The most effective excitation frequency

Shallow foundations are usually used for structures with light to moderate loads where the soil underneath can carry them. In some cases, soil strength and/or other properties are not adequate and require improvement using one of the ground improvement techniques. Stone column is one of the common improvement techniques in which a column of stone is installed vertically in clayey soils. Stone columns are usually used to increase soil strength and to accelerate soil consolidation by acting as vertical drains. Many researches have been done to estimate the behavior of the improved soil. However, none of them considered the effect of stone column geometry on the behavior of the circular footing. In this research, finite ele

       Currently, there is no established of e-waste treatment in Thi- Qar province, while their creating is increasing every year. It has been well- known that e-waste is a source of environmental degrading and their placement in landfills increases the irreversible climate change. A research model has been developed to link three components: coercive pressure, normative influence, and mimicry, then study their effect on e-waste adopt and continuance intentions. The model was validated using data collected from a field survey of 92 managers of small enterprises in Thi-Qar province.  A questionnaire was developed to collect data. It contains five major variables, exemplify by fourteen items. Als

 Synthetic polymers such as polyurethane are used widely in the field of biomedical applications such as implants or part of implant systems.

This paper focuses on the preparation of base polymer matrix composite materials by (Hand Lay-Up) method, and studying the effect of selected grain size (32, 53, 63, 75, and 90) µm of (Reenia) particles on some properties of the prepared composite.

Mechanical tests were used to evaluate the prepared system (Tensile, Compression, Impact, and Hardness) tests, and a physical test of (Water absorption %), and all tests were accomplished at room temperature.

Where results showed tensile test (maximum tensile strength and modulus of elasticity) high at small grain size while