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jeasiq-1714
Effect of the application of IFRS 15 "Revenue from contracts with customers" on the quality of financial reporting
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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 revenue from contracts with customers" and the quality of financial reporting. To achieve the objective of the study, a questionnaire consisting of 423 individuals from the study sample composed of faculty members was designed in the accounting departments of Iraqi universities (academics) and auditors (Professionals), quantitative method was selected using the deductive input in this study. The statistical program SPSS was used to enter the initial data. The number of correct forms entered into the program reached 361 (206 academicians, 155 professionals) with 85.5% of the total sample size , Has reached the study The study concluded with a set of recommendations, the most important being the application of IFRS and the need to create a working environment in Iraq's economic units in order to implement the standards

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Publication Date
Thu Sep 13 2018
Journal Name
Baghdad Science Journal
Characterization and Cytotoxic Activity of Cytosine Deaminase Enzyme Purified from Locally Isolated Escherichia coli
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This research was aimed to the purification and characterization of cytosine deaminase as a medically important enzyme from locally isolated Escherichia coli; then studying its cytotoxic anticancer effects against colon cancer cell line. Cytosine deaminase was subjected to three purification steps including precipitation with 90% ammonium sulfate saturation, ion exchange chromatography on DEAE-cellulose column, and gel filtration chromatography throughout Sephadex G-200 column. Specific activity of the purified enzyme was increased up to 9 U/mg with 12.85 folds of purification and 30.85% enzyme recovery. Characterization study of purified enzyme revealed that the molecular weight of cytosine deaminase produced by E. coli was about 48 KDa,

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Publication Date
Mon Aug 27 2018
Journal Name
Elibrary
ANALYSIS OF PSYCHOPHYSICAL COMPETENCY FOR INDIVIDUAL GAME DISCIPLINES IN FEMALE STUDENTS FROM IRAQ REPUBLIC
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The national educational systems both in the Russian Federation and Iraq Republic have to adjust the training programs to duly prepare the pedagogical university students for the modern challenges and situations on the market of educational services. For success of the service, the education specialists have to fully mobilize their physical, mental and emotional resources and persistently advance their skills and knowledge using the relevant online education courses; practical research conferences; persistent self-education to master theoretical fundamentals of the modern physical education and sport service; and be active in trainings and competitions in their vocational individual game sports including badminton, table tennis and tennis.

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Publication Date
Sun Jan 22 2023
Journal Name
Baghdad Science Journal
Kinetic and Theoretical Study of Removal Gentian Violet from Aqueous Solution Using Stachy Plant
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     The main parameters and methods influencing the removal of Gentian Violet (GV) dye from aqueous media were investigated using a stachy plant in this study. The surface of the stachy plant was determined using FTIR spectra. Adsorption is influenced by the adsorbent's characteristic groups. The research took into account the usual conditions for GV dye adsorption by the stachy plant, such as the impact of contact time. Mass dosage , after 0.3 g the amount of adsorbed dye declines. Study pH and ionic strength, the results obtained showed that at pH 3 the largest adsorption of (GV) was seen, while at pH 9, the lowest adsorption was observed  at 298 K, the adsorption kinetics and equilibrium constants were achieved, and the equ

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Publication Date
Tue Jan 02 2018
Journal Name
International Journal Of Science And Research
Mathematical Modelling of Zinc Removal from Wastewater by Using Nanofiltration and Reverse Osmosis Membranes
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The present work aimed to study the efficiency of nanofiltration (NF) and reverse osmosis (RO) process for treatment of heavy metals wastewater contains zinc. In this research, the salt of heavy metals were zinc chloride (ZnCl2) used as feed solution.Nanofiltration and reverse osmosis membranes are made from polyamide as spiral wound module. The parameters studied were: operating time (0 – 70 min), feed concentrations for zinc ions (10 – 300 mg/l), operating pressure (1 – 4 bar).The theoretical results showed, flux of water through membrane decline from 19 to 10.85 LMH with time. Flux decrease from 25.84 to 10.88 LMH with the increment of feed concentration. The raise of pressure, the flux increase for NF and RO membranes.The maximum

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Biosorption of Lead, Cadmium and Nickle from Industrial Wast water by Using Dried Macroalgae
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Biosorpion of lead (Pb), Cadmium (Cd) and Nickl(Ni) by dried biomass of Chara sp. for sample of BMP was used as alternative approach of conventional method. The range of removal percentages was between 92-97%, 70-98.7% and 46.6-96.6% for Pb, Cd and Ni respectively at 3h.Treatment time, with 300-500 mg dried weight from Chara sp. powder at pH 4, with 60 rpm at shaker. FTIR analysis showed the active groups which are responsible for sequestration of heavy metals represented by carboxyl, hydroxyl alkyl, amine and amide. The Biosorption equilibrium experiment for elements showed that the highest sorption percentage for three elements was, Pb 96.6% after 30 minute, for Cd was 100% after 15 minute and 40% to Ni after 75 minute, while the biosorp

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Publication Date
Sun Jul 10 2022
Journal Name
International Journal Of Health Sciences
Isolation and molecular identification of pathogenic cryptococcus neoformans from pigeon dropping and human sputum
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This study is designed to isolate and molecular identification of C. neoformans, C. neoformans is pathogenic yeast and effect immunocompromised and immunocompetent. Methods: collect 50 samples from pigeon dropping and 50 samples from pigeon fanciers (sputum). The collection time was extended from November 2021 to February 2022, then culture at SDA, BSA, Cryptococcus Differential agar, esculin agar, Eucalyptus leaves agar media and Brain heart infusion agar with methyldopa, biochemical test including urease test and methyldopa, and then confirm identification by molecular identification by PCR technique sequencing and genetic analysis. The results showed that 3 swaps taken from sputum of human included cryptococcus neoformans and 6 s

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Publication Date
Tue Oct 16 2018
Journal Name
International Journal Of Pharmaceutical Quality Assurance
Isolation and Detection of Candida tropicalis from Aborted Placenta in Al-Najaf city/Iraq
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Background: Candida tropicalis is one of the most causes of vulvovaginal candidiasis (VVC) in women. Systemic candidiasis and candidemia may also occur in pregnancies. Objective: This study was carried out to detect and isolate of this yeast from aborted placenta, which may cause severe complications such as spontaneous abortion. Materials and methods: Fresh aborted placenta were collected and washed by normal saline to remove the blood. Then, cut it into portions and place it in test tube containing 5 ml of normal saline. Finally, shake for 10 minutes, after that, cultured for microbial isolation. Isolation and detection were done by some conventional methods with Api candida and CHROMagar. Results: The results showed that four iso

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Publication Date
Wed Jan 01 2014
Journal Name
Infection And Drug Resistance
Virulence and antimicrobial resistance of Escherichia coli isolated from Tigris River and children diarrhea
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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Biogas Recovery from Anaerobic Co-Digestion of Poultry House Wastes for Clean Energy Production
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Anaerobic digestion is a technology widely used for treatment of organic waste for biogas production as a source for clean energy. In this study, poultry house wastes (PHW) material was examined as a source for biogas production. The effects of inoculum addition, pretreatment of the substrate, and temperature on the biogas production were taken into full consideration. Results revealed that the effect of inoculum addition was more significant than the alkaline pretreatment of raw waste materials. The biogas recovery from inoculated waste materials exceeds its production from wastes without inoculation by approximately 70% at mesophilic conditions. Whereby, the increase of biogas recovery from pretreated wastes was by 20% higher than its

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Publication Date
Sat Mar 26 2022
Journal Name
Indian Journal Of Ecology
Assessment of Antimicrobial Resistance to Klebsiella pneumonia Isolated from Various Clinical Samples in Baghdad
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Klebsiella pneumoniae is a severe opportunistic strain of enteric bacteria that is a major cause of urinary tract infection and pneumonia. This study was conducted in Baghdad City during September 2020-November 2020 on 50 clinical samples of urine, vaginal, sputum, wound swabs, ear swabs, and burn swabs. strains were identified using the VITEK-2 compact system and tested in K. pneumoniae terms of susceptibility to various antimicrobial drugs by Kirby-Bauer test. The isolates were more predominant in the females (56%) compared to males (44%). The antibiotic resistance rate of varied among different isolated clinical sample sources. K. pneumoniae K. pneumoniae isolated from different clinical specimens differed with respect

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