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: Red clover oil (Trifolium pratense) has isoflavones bunches which have estrogen-like exercises and may establish an option in contrast to hormone substitution treatment. The present study investigated the impact of Red clover oil on bone healing in rats by histomorphometric study. Materials and Methods: Intra bony defect was performed in right femur of thirty six healthy male albino rats. Then these rats were randomly divided into three groups (12 rats each): one control and 2 experimental groups. For control, the bony defect was left for normal healing; for the experimental (S) group, the defect was treated with hemostatic absorbable gelatin sponge; and for experimental (RS) group, the bony defect was treated with 0.2 ml red

Background: Herbal medicine can be called one of the branches of medicine in various forms. Turmericcurcumin has proved its efficiencies a coloring, flavoring agent and has been traditionally used in medicine, exhibiting remarkable anti-inflammatory and antioxidant properties. The varied biological properties of curcumin and lack of toxicity even when administered at higher doses makes it attractive to explore its use in various disorders like diseases of skin. It is good potential agent for wound healing. Materials and methods: Sixty four new Zealand rabbits were used in this study ,they were divided into four groups,each group was subdivided as follows:Experimental groups(8 rabbits) right facial side of animals for essential oil applicati

Pure cadmium oxide films (CdO) and doped with zinc were prepared at different atomic ratios using a pulsed laser deposition technique using an ND-YAG laser from the targets of the pressed powder capsules. X-ray diffraction measurements showed a cubic-shaped of CdO structure. Another phase appeared, especially in high percentages of zinc, corresponding to the hexagonal structure of zinc. The degree of crystallinity, as well as the crystal size, increased with the increase of the zinc ratio for the used targets. The atomic force microscopy measurements showed that increasing the dopant percentage leads to an increase in the size of the nanoparticles, the particle size distribution was irregular and wide, in addition, to increase the surfac

Polarization modulation plays an important role in polarization encoding in quantum key distribution. By using polarization modulation, quantum key distribution systems become more compact and more vulnerable as one laser source is used instead of using multiple laser sources that may cause side-channel attacks. Metasurfaces with their exceptional optical properties have led to the development of versatile ultrathin optical devices. They are made up of planar arrays of resonant or nearly resonant subwavelength pieces and provide complete control over reflected and transmitted electromagnetic waves opening several possibilities for the development of innovative optical components. In this work, the Si nanowire metasurface grating polarize

The objective of this in vivo study is to investigate the effects of 337.1 nm pulsed N2 laser on cellular immune response represented by lymphocyte transformation capacity and phagocytosis activity in laboratory animals. The samples include 60 adult male BALB/c mice, were divided into control group and experimental groups. The experimental groups were divided into two main groups according to the time period after N2 laser irradiation. Each group was divided into 9 subgroups which exposed to N2 laser radiation at different values of pulse repetition rates and exposure times. The results of immunological tests demonstrated that the exposure to 180 J/cm2 of N2 laser radiation induce adverse effect to cellular immune response. The results o

        In this paper Zener diode was manufactured using ZnO-CuO-ZnO/Si heterojunction structure that used laser induced plasma technique to prepare the nanofilms. Six samples were prepared with a different number of laser pulses, started with 200 to 600 pulses on ZnO tablet with fixed the number of laser pulses on CuO tablet at 300 pulses. The pulse energy of laser deposited was 900mJ using ZnO tablet and 600mJ using CuO tablet. All prepared films shown good behavior as Zener diode when using porous silicon as substrate.

Many therapeutic methods used to encourage reparative processes of cartilage and accelerate their healing such as drugs, magneto-laser and so on. Twenty four adult New Zealand rabbits used in this study. They were divided in to two groups; control and treaded with He –Ne laser. A square skin flap done on the medial aspect of both auricles followed by pealing a square piece of cartilage from the auricle then the flaps sutured .The site of the operation in the rabbits of the treated group were irradiated with He –Ne laser 5mw power for seven days began after the operation directly. 3 rabbits from each group used for collection of specimens for histopathological examination at the 1, 2, 4 & 6 weeks post the operation. Significant