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

Attitude is an important subject that has attracted researchers and thinkers in organizational theory and organizational behavior because of its great importance in various field studies. Field evidence suggests that individuals in their daily lives or careers respond to specific events through a set of internal tendencies Internal tendencies are negative or positive and systematic. These trends tend to be invisible, not limited to certain boundaries, and involve a significant number of individuals within organizations or society.

 The research aims to identify the impact of trends in the ethics of public service workers for individuals, through a sample of (72) doctors and (60) administrative staff

The State company for vegetable oils industry one of the most dynamic

companies in the Iraqi economy and is one of the companies manufacturing(food) that takes astrategic dimension and production within the concept of food security, this as well as to reduce dependence on imports and operation of national manpower.This study aims to describe the performance of the State company for vegetable oils industry for the period (2003-2007) which was characterized by economic and security instability of the country and give an accurate picture of their efficiency and their capacity to produce during this Period.    

This paper proposes feedback linearization control (FBLC) based on function approximation technique (FAT) to regulate the vibrational motion of a smart thin plate considering the effect of axial stretching. The FBLC includes designing a nonlinear control law for the stabilization of the target dynamic system while the closed-loop dynamics are linear with ensured stability. The objective of the FAT is to estimate the cubic nonlinear restoring force vector using the linear parameterization of weighting and orthogonal basis function matrices. Orthogonal Chebyshev polynomials are used as strong approximators for adaptive schemes. The proposed control architecture is applied to a thin plate with a large deflection that stimulates the axial loadi

The evaluation of banks plays an important role in maintaining the interests of customers with the bank as well as providing continuous supervision and control by the Central Bank. The Central Bank of Iraq conducted an assessment of the Iraqi banks through the implementation of the CAMEL model during a certain period. This evaluation did not continue. The research provides continuity to the Central Bank's assessment and as a step to continue the evaluation process for all banks through the use of the CAMEL model. ROA and ROE by using the regression model for four Iraqi banks registered in the Iraqi market for securities during the period 2010-2016. The results showed that the capital and profitability indicators have a significan

The effect of 410nm with 100 mW output power and one centimetre spot size (0.128 W/cm2 power density) Diode laser irradiation at different exposure times on the growth of Gram-negative Pseudomonas aeruginosa and Gram-positive Staphylococcus aureus was evaluated. Seventy swap samples were collected from burn and infected wounds of 35 patients admitted to the burn-wound unit in Al-Yarmouk Teaching Hospital in Baghdad during the period from December 2014 to February 2015. These bacteria were isolated and identified depending on their growth on selective media, cultural characteristics, Gram stain morphology and biochemical tests and finally were confirmed by Vitek 2 compact system test .Susceptibility of bacterial isolates to 15antibiotics

     This research deals with the fact that arts exit from their familiar context in practice and enter in the context of the fantasy and exoticism picture. In order to understand the theatrical phenomenon and know the way of its production of the fantasy picture, especially the acting performance in its transitions between the real and fantasy. This study consists of: an introduction of the research in which the researcher presented the research problem, importance and objectives.  

    The theoretical framework dealt with founding a theoretical part for the research consisting of two sections: the first (fantasy: the concept and the working) and the second (techniques of acting perfo

In this research TiO2 nano-powder was prepared by a spray pyrolysis technique and then adds to the TiO2 powder with particle size (0.523 μm) in ratio (0, 5, 10, 15 at %) atomic percentage, and then deposition of the mixture on the stainless steel 316 L substrate in order to use in medical and industrial applications.
Structure properties including x-ray diffraction (XRD) and scanning electron microscope (SEM0, also some of mechanical properties and the effect of thermal annealing in different temperature have been studied. The results show that the particle size of a prepared nano-powder was 50 up to 75 nm from SEM, and the crystal structure of the powders (original and nano powder) was rutile with tetragonal cell. An improvement in

Sn effect on the phase transformation behavior, microstructure, and micro hardness of equiatomic Ni-Ti shape memory alloy was studied. NiTi and NiTiSn alloys were produced using vacuum induction melting process with alloys composition (50% at. Ni, 50% at.Ti) and (Ni 48% at., Ti 50% at., Sn 2% at.). The characteristics of both alloys were investigated by utilizing Differential Scanning Calorimetry, X- ray Diffraction Analysis, Scanning Electron Microscope, optical microscope and vicker's micro hardness test. The results showed that adding Sn element leads to decrease the phase transformation temperatures evidently. Both alloy samples contain NiTi matrix phase and Ti₂Ni secondary phase, but the Ti₂Ni phase content dec

Financial Reporting Quality (FRQ) is one of the important topics in the financial management, it has the impact on the users decisions, it also effect on many other variables i.e dividend, therefore. This paper aims to provide a diameter of Financial Reporting Quality (FRQ) level for the companies listed on the Iraqi Stock Exchange. It also tries to show the FRQ effects on the dividend policy. The study sample was 13 listed companies in the Iraqi Stock Exchange for the period from 2007 to 2011. Kothari et al. 2005 model has been used to measure the FRQ, on the other hand the common stock share of the dividend was used to measure the dividend.

   Many conclusions have been driven by the research