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

Infection with cryptosporidiosis endangers the lives of many people with immunodeficiency, especially HIV patients. Nitazoxanide is one of the main therapeutic drugs used to treat cryptosporidiosis. However, it is poorly soluble in water, which restricts its usefulness and efficacy in immunocompromised patients. Surfactants have an amphiphilic character which indicates their ability to improve the water solubility of the hydrophobic drugs. Our research concerns the synthesis of new cationic Gemini surfactants that have the ability to improve the solubility of the drug Nanazoxide. So, we synthesized cationic Gemini surfactants. N1,N1,N3,N3-tetramethyl-N1,N3-bis(2-octadecanamidoethyl)propane-1,3-diaminium bromide (CGSPS18) and 2,2‘-(etha

In this paper  has been one study of autoregressive generalized conditional heteroscedasticity models existence of the seasonal component, for the purpose applied to the daily financial data at high frequency is characterized by Heteroscedasticity seasonal conditional, it has been depending on Multiplicative seasonal Generalized Autoregressive Conditional Heteroscedastic Models Which is symbolized by the Acronym (SGARCH) , which has proven effective expression of seasonal phenomenon as opposed to the usual GARCH models. The summarizing of the research work studying the daily data for the price of the dinar exchange rate against the dollar, has been used autocorrelation function to detect seasonal first, then was diagnosed wi

This research reveals the treatment mechanisms followed in the media for covering the topic of displacement and captivity of Yazidi in the Iraqi press, through studying all the publishing in one of the Iraqi newspapers concerning the research subject. The research problem is in the following questions:

• What are the journalistic arts that are tackled by the newspaper concerning the subject of the Yazidi women?
• What are the editing forms for the model of the press subjects that have been employed about the event and what are its sources?
• What are the highlighting means used in presenting the subjects within the journalistic arts?
• What are the i

Abstract

        The research to have a clear perceptions about the knowledge value added to assess the knowledge resources of the Iraqi private banks, depending on the value added methodology of the proposed defined (Housel & Bell, 2001), which assumes that the  knowledge value added come through synergetic relationship between knowledge resource and information technology, trying to the possibility of mainstream theory and its application in the Iraqi environment and interpretation of results, and on this basis was launched search of a research problem took root synergetic nature of the relationship between knowledge (human)  resource and

Abstract:

               The aim of the research is to evaluate the practice of banking departments for strategic foresight represented by its dimensions (environmental scanning, future vision, scenarios, reconfiguration) and its relationship to the organizational brilliance represented by dimensions (brilliance of leadership, brilliance of service and innovation, brilliance of knowledge, brilliance of employees), as the research was applied in A number of private Iraqi commercial banks represented by (Baghdad, Iraqi Investment, Iraqi Middle East Investment, Commercial Gulf, Ashur International Investment, Al Mansour Investment, Via Iraq Invest

The absorption spectrum for three types of metal ions in different concentrations has been studying experimentally and theoretically. The examination model is by Gaius model in order to find the best fitting curve and the equation controlled with this behavior. The three metal ions are (Copper chloride Cu⁺², Iron chloride Fe^+3, and Cobalt chloride Co⁺²) with different concentrations (10^-4, 10^-5, 10^-6, 10^-7) gm/m³. The spectroscopic study included UV-visible and fluorescence spectrum for all different concentrations sample. The results refer to several peaks that appear from the absorption spectrum in the high concentration of all metal ions solution.

The professional skepticism is one of the fundamental concepts necessary for practicing the audit profession, without which the auditor can not reach a reasonable assurance as to the correctness of the evidence and the information obtained by the auditing department. The auditor's possession of the characteristics of professional skepticism and his practice of professional skepticism during the audit process lead to an increase The quality of audit and thus raise the confidence of the financial community in the audit profession again after the exposure of several crises led to the loss of financial society confidence in the audit profession.

The aim of the study is to measure the impact of professional sk