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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
Fri Dec 02 2022
Journal Name
International Journal Of Corrosion And Scale Inhibition
Anticorrosion, antimicrobial and antioxidant study of ZnO nanoparticles synthesized from Punica granatum (Pomegranate) extract
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Metal and metal oxide NPs have shown to be perfectly synthesized by using plant extracts with high efficiency, low cost and low toxicity. Our goal was to synthesize ZnO NPs by using an extract of pomegranate seeds and investigate the anticorrosion, antimicrobial and antioxidant properties of the synthesized ZnO NPs. The results have shown that the use of pomegranate in the green synthesis of ZnO NPs gave a good yield, with a low cost and non-toxic approach. The electrophoretic deposition (EPD) was used to coat stainless steel (S.S) by synthesized ZnO NPs in an alcoholic solution at room temperature producing a good coating against corrosion. The corrosion properties were investigated in a saline solution and a temperature range of (293–32

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Publication Date
Tue Sep 08 2020
Journal Name
Baghdad Science Journal
Prevalence and Characterization of Some Colibactin Genes in Clinical Enterobacteriaceae isolates from Iraqi Patients
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The members of the family of Eentrobacteriaceae harbour a gene cluster called polyketide synthase (pks) island. This cluster is responsible for the synthesis of the genotoxin colibactin that might have an important role in the induction of double-strand DNA breaks, leading to promote human colorectal cancer (CRC). Eleven out of the eighty eight isolates (12.5%) were pks+, distributed as 7 (8%) isolates of E. coli, 2 (2.25%) of K. pneumoniae and 2 (2.25%) of E. aerogenes. The cytotoxic effects of selected pks+ isolates (E. coli and E. aerogenes) on HeLa cells were represented by decreasing cell numbers and enlarged cell nuclei in comparison to the untreated cells. Cytological changes were observed when the infected HeLa cells culture

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Publication Date
Fri May 01 2020
Journal Name
Environmental Technology & Innovation
Environmental remediation of synthetic leachate produced from sanitary landfills using low-cost composite sorbent
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Publication Date
Sat Oct 31 2020
Journal Name
Iraqi Journal Of Agricultural Sciences
PERFORMANCE AND MOLECULAR ANALYSIS OF POTATO LINES DEVELOPED FROM GAMMA RAYS AND EMS APPLICATIONS
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An experiment was conducted in a greenhouse - research station B - College of Agricultural Engineering Sciences, University of Baghdad, during the fall season of 2018 with the aim of propagating and initially studying the field performance of 18 and 20 potential potato lines derived from Rivera and Arizona cv. after in vitro exposure of nodal segments to different dosages of gamma rays (0, 10, 20, and 30 Gray) and EMS (0, 10, 20, and 30 mM). Each control cultivar and their derived lines were independently cultured in plastic bags according to the RCBD, with three replications. The results showed that the highest plant height and number of leaves were obtained from Arizona derived lines which gave 60.11 cm and 25.30 leaves.plant-1 in

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Publication Date
Tue Jul 30 2019
Journal Name
Sn Applied Sciences
Removal of oil emulsion from aqueous solution by using Ricinus communis leaves as adsorbent
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Publication Date
Sun Mar 26 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Detection of Serum Ferritin in Women with Breast Cancer
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Breast cancer is one of the most common cancers in females. In Iraq there are noticeable elevation in incidence rates and prevalence of advanced stages of breast cancer. Ferritin is intracellular iron storage protein abundant in circulation and its main application in differential diagnosis of anemia.

The level of serum ferritin was found raised in various cancers including breast cancer. The aim of this study was to assess whether the serum ferritin concentration would be altered in Iraqi women with breast cancer and it could be related to progression of disease.

Sixty eight females participated in this study. The mean age of these females was 53.25± 9.52 .The level of serum ferritin was measured in 24

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Publication Date
Thu Sep 26 2019
Journal Name
Al-kindy College Medical Journal
Clinical Significance of Blastocystis Sp. among Children with Leukemia
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Background: Blastocystis spp. distributes world widely and the genus Blastocystis include many subtypes that are isolated from human intestinal tract. It is considered the most common parasite detected in human being.

Objectives: To evaluate the incidence of Blastocystis spp. among leukemic children, to find out its association with the presence of symptoms (diarrhea and abdominal pain), and to assess the efficacy of different staining methods in detection of Blastocystis spp. 

Type of the study: cross-sectional study.

Method: 103 children were enrolled in this study, 53 leukemic patients and 50 healthy con

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Measuring of Plasma Melatonin Level in Patients with Preeclampsia
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Background: disturbed physiological rhythm of blood pressure in preeclampsia is a common finding. The role of oxidative stress in pathogenesis of preeclampsia is well accepted. Melatonin is a powerful free radical scavenger so it's rapidly consumed by enhanced reactive oxygen species in preeclampsia causing non-dipping in blood pressure.Objective: To evaluate the change in plasma melatonin levels in patients with preeclampsia and its relationship with blood pressure.Patients and methods: In this prospective case control study a total of 40 primigravidae pregnant women were recruited during the period of 11 months between August 2015 and August 2016 in Baghdad teaching hospital, medical city, Iraq, divided into two groups:First group

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Publication Date
Sun Nov 04 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of Personal Hygiene for Adults with Diabetic Foot
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Objective: The aim of the study is to assess the personal hygiene of adult patients with
diabetic foot.
Methodology: A descriptive study was carried out in Baghdad teaching hospital, Al-Karama teaching hospital
and Al-Kindey teaching hospital for the period of 10/1/2006 to 1/9/2006. A purposive "non probability" sample
of (100) patient.
Questionnaire was constructed for achieving the purpose of the study. Data were collected through the
application of the questionnaire and interview technique. Data were analyzed through descriptive statistical
approach (frequency & percentage) and inferential statistical approach (chi-square & correlation) by using of
SPSS.
Results: The study results indicated that the

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The Mechanical Behavior Of Materials
Performance of doubly reinforced concrete beams with GFRP bars
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Abstract<p>The study focused on examining the behavior of six concrete beams that were reinforced with glass fiber-reinforced polymer (GFRP) bars to evaluate their performance in terms of their load-carrying capacity, deflection, and other mechanical properties. The experimental investigation would provide insights into the feasibility and effectiveness of GFRP bars as an alternative to traditional reinforcement materials like steel bars in concrete structures. The GFRP bars were used in both the longitudinal and transverse directions. Each beam in the study shared the following specifications: an overall length of 2,400 mm, a clear span of 2,100 mm, and a rectangular cross-section measuring</p> ... Show More
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