Preferred Language
Articles
/
jeasiq-1714
Effect of the application of IFRS 15 "Revenue from contracts with customers" on the quality of financial reporting
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
the photoconductive properties of pbxs1-x films
...Show More Authors

Optical detector was manufactured Bashaddam thermal evaporation technique at room temperature under pressure rays studied characteristics of reactive Scout efficiency quantitative ratio of the signal and the ability equivalent to noise

View Publication Preview PDF
Publication Date
Sat Jun 30 2018
Journal Name
Proceedings Of The International Conference On Intelligent Science And Technology
The nature of intelligent system in buildings
...Show More Authors

View Publication
Scopus (1)
Scopus Crossref
Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Digital technologies in the means of communication
...Show More Authors

Modern digital technologies have affected the means of communication in terms of structure, function and methods of dealing with them, and the communication process has changed, becoming bilateral, reciprocal and interactive, after it was one-way and limited in circulation and the roles changed, so the receiver became the sender and reversed is correct, and the culture of the active user and the participant spread, and the communication process became continuous.
The international information network has provided new electronic channels in the media and communication that are not known and opened a new era for these means, which led to a trend towards digital media in an unprecedented way.
The new communication platforms are the re

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 19 2018
Journal Name
Al-academy
Performance of the comedian in Moliere plays
...Show More Authors

This research aims to study the performance of comedian in the plays of writer Moliere . The problem of research is to answer the following question:      How does comedian Moliere's techniques in a number of his plays and funny acts?   The    research aims at revealing the means used by the comedian in his performance of a comedic character in the number of Moliere plays.                                                 

   &

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Oct 01 2009
Journal Name
Renewable Energy
The characteristics of anisotype CdS/CdTe heterojunction
...Show More Authors

View Publication
Scopus (17)
Crossref (14)
Scopus Clarivate Crossref
Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Untold Story in the Language of Theatre
...Show More Authors

The language of theatre is made by a number of physical tools and moral elements. So as the actors, costumes, lightings and accessories represent the physical aspects of the show, they also represent its moral aspect too. When they transform from plastic words in the space of the visual show to become signs carrying its indications that give the meaning through the link, overlap and arrangement of its movements so as to finally look like as wording in a sentence carries the meaning and represent the language of theatre speech.
The show usually sends the recipient continuous signs that go beyond the limits of expressions that are conveyed by these tools, and that cover the largest part of the meaning. So what is kept hidden or unannoun

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 01 2015
Journal Name
Algebra Letters
THE GRAPH OF A COMMUTATIVE KU-ALGEBRA
...Show More Authors

In This paper, we introduce the associated graphs of commutative KU-algebra. Firstly, we define the KU-graph which is determined by all the elements of commutative KU-algebra as vertices. Secondly, the graph of equivalence classes of commutative KU-algebra is studied and several examples are presented. Also, by using the definition of graph folding, we prove that the graph of equivalence classes and the graph folding of commutative KU-algebra are the same, where the graph is complete bipartite graph.

Publication Date
Wed Jan 01 2020
Journal Name
Opción
Mass customization under the internet of things
...Show More Authors

Mass customization under the internet of things

Scopus
Publication Date
Mon Dec 01 2025
Journal Name
Al–bahith Al–a'alami
INDICATEURS OF THE EXCELLENT PUBLIC RELATION PRACTICE
...Show More Authors

« This paper presents the indicators of the development of excellent public relations in the institutions of higher education that are possible for three contextual variables: institutional, professional, professional, and effective communication. Therefore, the study used six indicators to measure the excellent public relations in institutions of higher education and scientific research. These indicators are based on the theory of excellence in public relations . Research Objectives: The aim of the research paper is to uncover the institutional, professional, and professional indicators of effective communication of excellent public relations in higher education institutions. Resea

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Lecture Notes In Networks And Systems
Evaluating the Efficiency of Regional Transport Network
...Show More Authors

View Publication
Scopus (1)
Scopus Crossref