Deficiencies in revenue-related accounting standards, including American accounting standards as well as international accounting standards, prompted the issuance of the International Financial Reporting Standard IFRS 15 "Revenue from contracts with customers" as part of the convergence plan between the FASB and the International Accounting Standards Board (IASB) according to the requirements of The joint venture between the two councils, whereby the standard aims to define the basis for reporting useful information to the users of the financial statements about the nature, amount, timing and uncertainty about the revenues and cash flows arising from a contract with the customer, The standard is base

It was not coincidene that much talk about intertxtuality prescription phenomenon tzms the creative process but have directed their tracks beyond the litery taxs prior or contemporaneous as the mechanics of in tertexuality able to contain all the pattems of expression in literary texts and fee structures ofher text copable of understanding and in terpretaion especially as the phenomenon of in twrtexuality actually depends on the existence of Understanding and interpretation, especially as the phenomenon of intertextuality actually depends on the existence of systems indicative independent but carries processes rebuild text templates one way or another are included in the templates and visions of other intellectual, Mstmjh languages cultu

Because of its importance in the world, Middle East area is one of the competition areas between the major and great powers. Among those powers are Russia and United states of America. The competition between these two powers to control Syria is greatly clear since 2011. It is also one of the most important subject in the international politics. This importance comes from the importance of Russia and the United States of America besides importance of the Middle East. At the end of the cold war, United States of America maintained its role in the international system and became the only pole that dominated the international affairs while Russia tried to overcome the challenges inherited from the former Soviet Union, and it succeeded in th

The study objectives were to (1) describe the characteristics of the pharmacy professionals and (2) explore the association between job satisfaction and factors, such as work control, work stress, workload and organization and professional commitments.

This study aimed to examine the effects of electronic training to improve the skills of designing electronic courses for teachers of Arabic language in the colleges of education in Iraq. The descriptive approach is applied and the sample included 145 teachers of Arabic who were selected randomly from the colleges of education in Iraq. Moreover, the results reflected that e-training is effective in improving the skills related to designing online educational courses for teachers of Arabic in the colleges of education in Iraq. Besides, there was no difference between the mean of the respondents' responses to the total score of the tool on the role of electronic training to develop the skills related to electronic courses designing for teacher

An experimental study was conducted to determine the performance of a solar electric refrigeration system. The system contained flat photovoltaic solar panel which absorbs the solar energy and convert it to electrical energy, used to run the refrigeration cycle. Two refrigeration cycles with electrical solar panel were used over a period of 12 months, the first one with classical parts known in refrigeration cycle, while the second one introduced heat exchanger which improves the coefficient of performance by saving the consumed energy. The coefficient of performance of these refrigeration cycles with compressor efficiency 85% are 2.102 and 2.57 respectively. The overall efficiency of the two systems are 18.9% and 23.13%.

A piezoelectric cantilever beam with a tip mass at its free end is a common energy harvester configuration. This article introduces a new principle of designing such a harvester that increases the generated power without changing the resonance frequency of the harvester: the attraction force between two permanent magnets is used to add stiffness to the system. This magnetic stiffening counters the effect of the tip mass on the efficient operation frequency. Five set-ups incorporating piezoelectric bimorph cantilevers of the same type in different mechanical configurations are compared theoretically and experimentally to investigate the feasibility of this principle: theoretical and experimental results show that magnetically stiffened harve

Abstract

The study aims to identify the degree of citizenship values practiced by Bisha University students and identify the impact of gender, college, and academic level, on the degree of the practice of University students for citizenship values. The researcher used the descriptive-analytical method including a questionnaire of (44) items. To process the data, the researcher applied the computational averages, standard deviations, percentages, and T-test. The questionnaire was implemented on a sample of (600) of the 2 and 8 levels during the second semester of the academic year (2020-2019) at Bisha University. The study findings revealed that the degree of the pra

This research aims at investigating pupils’ ability in using discourse markers which are identified in the English textbooks of secondary schools. Four texts are chosen from third intermediate class. The four texts are short stories of different topics.                                                  

        This research hypothesizes that there are no statistical significant differences among Iraqi intermediate pupils’ ability in using textual