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

In this study the effect of fiber volume fraction of the glass fiber on the thermal conductivity of the polymer composite material was studied. Different fiber volume fraction of glass fibers were used (3%, 6%, 9%, 12%, and 15%). Specimens were made from polyester which reinforced with glass fibers .The fibers had two arrangements according to the direction of the thermal flow. In the first arrangement the fibers were parallel to the direction of the thermal flow, while the second arrangement was perpendicular; Lee's disk method was used for testing the specimens. The experimental results proved that the values of the thermal conductivity of the specimens was higher when the fibers arranged in parallel direction than that when the fibers

In this study, simply supported reinforced concrete (RC) beams were analyzed using the Extended Finite Element Method (XFEM). This is a powerful method that is used for the treatment of discontinuities resulting from the fracture process and crack propagation in concrete. The mesoscale is used in modeling concrete as a two-phasic material of coarse aggregate and cement mortar. Air voids in the cement paste will also be modeled. The coarse aggregate used in the casting of these beams is a rounded aggregate consisting of different maximum sizes. The maximum size is 25 mm in the first model, and in the second model, the maximum size is 20 mm. The compressive strength used in these beams is equal to 26 MPa.

The subje

This paper presents an experimental and numerical study which was carried out to examine the influence of the size and the layout of the web openings on the load carrying capacity and the serviceability of reinforced concrete deep beams. Five full-scale simply supported reinforced concrete deep beams with two large web openings created in shear regions were tested up to failure. The shear span to overall depth ratio was (1.1). Square openings were located symmetrically relative to the midspan section either at the midpoint or at the interior boundaries of the shear span. Two different side dimensions for the square openings were considered, mainly, (200) mm and (230) mm. The strength results proved that the shear capacity of the dee

An experimental study is carried out on the effect of vortex generators (Circular and square) on the flow and heat transfer at variable locations at (X = 0.5, 1.5, 2.5 cm) ahead of a heat exchanger with Reynolds number ranging from 62000< Re < 125000 and heat flux from 3000 ≤ q ≤ 8000 W/m² .

In the experimental investigation, an apparatus is set up to measure the velocity and temperatures around the heat exchanger.                     

The results show that there is an effect for using vortex generators on heat transfer. Also, heat transfer depends on the shape and location. The circular is found t

جريت دراسة مختبرية لمعرفة تأثير الزيت الطيار لقشور ثمار نبات النارنج الصفرC. aurantium تجاه النمو السطحي للفطريات Penicillium expansum، Aspergillus flavus و Fusarium oxysporum ، أظهرت نتائج الفعالية التثبيطية للزيت الطيار تأثيراً معنويا متفاوتاً في الفطريات المشمولة بالدراسة، إذ كان الزيت الطيار أكثر تأثيرأَ في الفطر P. expansum تلاه الفطر A. flavus ،في حين كان الفطر oxysporum F.أقل حساسية تجاه الزيت الطيار. بصورة عامة اظهر الزيت الطيار تأثيرا تثبيطيا

Tin oxide films (SnO2) of thickness (1 ?m) are prepared on glass substrate by post oxidation of metal films technique. Films were irradiated with Nd:YAG double frequency laser of wavelength (532 nm) pulses of three energies (100, 500, 1000) mJ. The optical absorption, transmission, reflectance, refractive index and optical conductivity of these films are investigated in the UV-Vis region (200-900) nm. It was found that the average transmittance of the films is around (80%) at wavelength (550 nm) and showed high transmission (? 90 %) in the visible and near infrared region. The absorption edge shifts towards higher energies, which is due to the Moss-Burstien effect and it lies at (4 eV). The optical band gap increased with increasing of ene

Purpose: To determine the impact of service encounter in stimulating voluntary customer behaviors.

• Approach / methodology: It was selected a sample of customers Bank Iraqi Trade (TBI) was (105) individual, using a questionnaire designed in the light of previous studies, was drafted scale and tested in the light of a group of statistical methods developed (reliability coefficient, reliability coefficient composite, convergence). Then test hypotheses through structural equation modeling.
• Results: The behaviors and characteristics of the service provider in effect urged bank customers to perform voluntary extra, as the service environment service encounter