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

Background: Fixed orthodontic appliances impede the maintenance of oral hygiene and result in plaque accumulation leads to enamel demineralization caused by acids produced by bacteria. Studies on plaque control strategies in orthodontic populations are limited. This might be caused by difficulties in the quantitative evaluation of dental plaque because the teeth have various levels of bracket coverage, and different tooth sizes and malocclusions, making the traditional categorical indices complex. The present study aims to evaluate the effect of different hygiene protocols on plaque quantity on bands with different attachments. Materials and method: Twenty patients had four bands within the orthodontic appliance. Then randomly divided into

Monetary sterilization policies are one of the modern trends of monetary policy in rentier countries, specifically to confront the positive shocks in foreign assets flowing into the national economy and the impact of these shocks on monetary and real variables. And that the Central Bank contains these emergency increases in foreign exchange with the aim of avoiding the impact of this increase on the official local currency through its three main monetary tools, which are the rediscount rate, the legal reserve, and open market operations. As well as the relationship between the central bank and the objective of external balance, which is reflected in the balance of payments balance, the central bank resorts to managing the exchange rate

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

This paper investigates the issue of surface-type effects on traffic noise in Baghdad. Since the raw materials for both flexible and rigid paving are available from local sources, the decision on selecting the type of paving which depends on the budget of the project and the road's importance and function. Knowing that for high traffic volumes and a high percentage of heavy vehicles, rigid pavement is more suitable compared to flexible pavement. In Baghdad, some highways consist of flexible pavement and others of combined pavement (flexible segments and rigid segments), so the study of the effect of surface type on traffic noise becomes an important matter. This study selected three highways: one with flexible pavement a

Human health can be negatively impacted by exposure to loud noise, which can harm the auditory system. Traffic noise is the leading cause of noise pollution. This paper studies the problem of noise pollution on the roads in Baghdad, Iraq. Due to the increase in vehicle numbers and road network modifications in Baghdad, noise levels became a serious topic to be studied. The aim of the paper was thus to study traffic noise levels and the effect of the traffic stream on noise levels and to formulate a prediction model that identified the guidelines used for designing or developing future roads in the city. Then, the noise levels were measured based on five variables: the functional classification of roads, traffic flow, vehicle speed,

Widely present in the environment, arsenic trioxide has been identified as a genotoxic substance that poses a serious risk to public health. The genotoxic potential of arsenic at low allowable dosage levels is assessed in this study. Four groups of twelve adult rats each were created from the 48 total. Animals in Group I were used as controls Chromosome abnormalities found in bone marrow cells were used to assess the mutagenic potential of arsenic. Hematological parameters were also assessed. At 60 and 90 days, the percentage of microsomal degranulation in the hepatic fraction increased and the amounts of RNA and proteins considerably reduced (P < 0.01) in all three dosages given. was employed in order to assess hematological par

Laser beam has been widely used to improve the mechanical properties of the metals. It used for cutting, drilling, hardening, welding……etc. The use of Laser beam has many features in accuracy and speeding in work, also in the treatment of metals locally, and in the places that is hard to reach by traditional ways. In this research a surface treatment was done to medium carbon steel (0.4%C) which is common kind of steel that is used in industry. Pulsing Neodymium -YAG Laser has been used and 1.06 micrometer wave length and 5 msec and the distance is about 30 centimeter between the exit area of the Laser beam from the system and the piece that treated . We are going to check the fatigue resistance for samples that is