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

Biological activity of the carotenoids which are produced fromchemically-mutaed local isolate of Rhodotorula mucilaginosawas studied. The results showed variation of inhibition activity of caritenoids against different types of pathogenic bacteria include, Staph aureus, E. coli, B. subtilis and Salmo. typh., the number declined from 2×107cell/ml to 2×104, 5×104, 2×105, 9×105 cell/ml respectively after 24hour. The produced carotenoids from alocal mutant Rhodotorula mucilaginosa revealed an antioxidant activity as free radical removal of 85.6%. Carotinoides revealed a highest stability in petroleum ether solvent for 30 days at room temperature. It found that the pigment was more stability in sesame oil compared with sun flower and coc

TV drama has gone through many developmental stages until it reached and settled in the form of TV series of thirty episodes. Alongside the development of the TV technologies and the widespread of satellite channels, the form of the TV drama has changed and the series has consisted of two parts and then parts multiplied until they amounted to ten parts and more. This form of TV drama has become an artistic phenomenon, that once the series is displayed on one of the channels and achieves a noticeable success, its producers work to produce a second part of that series and so on. This form of TV drama has remained away from being researched.
This has urged the researcher to accomplish this study entitled (TV series of multiple parts fro

This work studies the impact of input machining parameters of Electrical Discharge Machining (EDM) on the machining process performance. Tool steel O1 was selected as the workpiece material, copper as the electrode material, and kerosene as the dielectric medium. Experimental runs have been carried out with a Design of Experiment (DOE) technique. Twenty tests are accomplished with the current range of (18 to 24 Ampere), a pulse duration range of (150 to 200 µs), and a pulse-off time range of (25 to 75 µs). Based upon the experimental study's output results, the EDM parameter's effect (voltage of power supply, discharge current, pulse duration, and pulse pause interval) on the responses of the process represented by sur

The performance of a diesel engine was tested with diesel oil contaminated with glycol at the engineering workshop/Department of Agricultural Machines and Equipment / College of the Agricultural Engineering Sciences at the University of Baghdad. To investigate the impact of different concentrations of glycol on the performance of a diesel engine, an experimental water-cooled four-stroke motor was utilized, with oil containing 0, 100, and 200 parts per million (ppm). Specific fuel consumption, thermal efficiency, friction power, and exhaust gas temperature were examined as performance indicators. To compare the significance of the treatments, the study employed a full randomization design (CRD), with three replicates for each treatment at th

The study involved the effectiveness of Iraqi attapulgite (IQATP) clay as an environmentally friendly material that easily adsorbs brilliant green (BG) dye from water systems and is identified by various complementary methods (e.g., FTIR, SEM‐EDS, XRD, ICP‐OES, pH_pzc, and BET), where the result reported that the IQATP specific surface area is 29.15 m²/g. A systematic analysis was selected to evaluate the impact of different effective adsorption performance variables on BG dye decontamination. These variables included IQATP dosage (0.02–0.8 g/L), solution pH (3.05–8.15), contact time (ranging from 2 to 25 min), and initial BG dye concentration from 20 to 80 mg/L. The parameter

An innovative desalination method called electrosorption or capacitive deionization (CDI) has significant benefits for wastewater treatment. This process is performed by using a carbon fiber electrode as a working electrode to remove hexavalent chromium ions from an aqueous solution. The pH, NaCl concentration, and cell voltage were optimized using the Box-Behnken experimental design (BDD) in response surface methodology (RSM) to study the effects and interactions of selected variables. To attain the relationship between the process variables and chromium removal, the experimental data were subjected to an analysis of variance and fitted with a quadratic model. The optimum conditions to remove Cr(VI) ions were: pH of 2, a cell voltage of 4.

The green method was chosen for the preparation of nano iron oxide due to its simplicity, ease of preparation, and purity, compared to other methods. Nano iron oxide was made using a substance that causes precipitation and a coating from the alcoholic extract of orange leaves from Iraq. It was examined structurally and spectrally using several techniques, including X-ray diffraction, Fourier transform infrared spectroscopy, field-emission scanning microscopy (FESEM), energy-dispersive X-ray spectroscopy, and UV-Vis spectroscopy. The diagnosis proved that the nano iron oxide was successfully prepared in a spherical form and with an average size of 71.1 nm. The nano iron oxide particles were tested for their ability to remove crystal