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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 01 2017
Journal Name
International Journal Of Chemtech Research
The Effect of Ginger Plant (Zingiber officinale) Aqueous Extract on Function and Histological Structure of Kidney in Mice Treated with Carbon Tetrachloride
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The percent work was designed to determine the effect of ginger plant aqueous extract on function and histological structure of kidney in mice treated with carbon tetrachloride (CCl4). Ginger plant caused a protective effect against CCl4 induced kidney damage and improved the kidney weight and biochemical parameters including urea, uric acid and creatinine. The ginger plant has a protective effect against injury in the kidney of mice treated with CCL4, because the ginger plant protects the tissues of kidney from toxic effect of CCL4. The kidney of CCL4 treated mice showed many histological alterations in the kidney included: atrophy, vascular degeneration and hemorrhage, death cell, degeneration of epithelial cells, destruction of basement

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Publication Date
Mon Aug 08 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
Effect of Foliar Spray with Yeast Suspension and Foliartal Nutrient Solution on the Mineral Content of Tissue Lime Seedlings Citrus limon L.
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Abstract<p>This study was done in green house of college of Agricultural engineering sciences during the season 2019-2020 to study the effect of the foliar spray with yeast suspension, nutrition solution (Foliartal) and their interaction on some leaf nutrients contents of (<italic>citrus limon</italic> L.) lime seedling was produced from the tissue culture lab. Studied factors were three level (0,7 and 10) g.L<sup>-1</sup> and (0,3 and 5) ml.L<sup>-1</sup> of yeast suspension and foliartal nutrient respectively treatments were distributed in Randomized Completely Block Design (RCBD) with two replicates the test LSD used in order to compare between means at 0.05% pro</p> ... Show More
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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Effect of Welded Joints Design on the Joint Strength During Statie and Dynamie Loading with Different Current and Type of Wire Welding
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The aim of this research is to study the effect of welded joint design (Butt joint and lap joint) on thejoint strength during tension and fatigue loading with different current of welding (40,50,60,70,80) ^per, and different type of wire welding. The result of this research is showed that the effect of fatigue loading on the type of joint is more than the effect of tension loading on it. And the butt joint welding is better than the lap joint welding during the fatigue loaded.The experimental results of the effect of W'elding current showed that more increasing and more decreasing the value of the heat input, during the welding was found to produce mechanical brittleness on the buttjoint welding during the static and dynamic loading. Also i

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Publication Date
Sat Jan 01 2022
Journal Name
Applied Ecology And Environmental Research
EFFECT OF SPRAYING WITH FOLIC ACID AND YEAST EXTRACT ON THE GROWTH, YIELD AND CALCIUM OXALATE CONCENTRATION OF SPINACH (SPINACIA OLERACEA L.)
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Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
The parameters effect on the holographic optical elements
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In this work we fabrication holographic optical element diffraction grating thickness 40?m and mirror90?m by using dichromated gelatin,to perform that we have to use the Nd-yaG laser doubling frequency of wavelenght (532)nm and its powers of (80)mWatt.we have studyed the thickness and concentration dichromat effect in mirror reflaction ,effect of angle of reconstruction beam in band width and diffraction efficiency ,study effect gelatin hardener of the diffraction efficiency.

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Publication Date
Fri Mar 15 2019
Journal Name
Al-khwarizmi Engineering Journal
Effect Use of Two Chemical Compounds Sodium Nitrate and Sodium Silicate as Corrosion Inhibitor to Steel Reinforcement
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Corrosion of steel reinforcement is one of the biggest problems facing all countries in the world like bridges in the beach area and marine constructions which lead to study these problems and apply some economical solutions. According to the high cost of repair for these constructions, were studied the effect of using kind of chemical compounds sodium nitrite(NaNO2) and sodium silicate(Na2SiO3) as corrosion inhibitors admixture for steel bars that immersed partially in electrolyte solution (water + sodium chloride in 3% conc.) (Approximately similar to the concentration of salt in sea water). The two inhibitors above added each one to the electrolyte solution at concentrations (0.5%, 1% and 2%) for both

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Publication Date
Tue Dec 11 2018
Journal Name
Baghdad Science Journal
Isolation and identification of the Myxobacterium Myxococcus fulvus from the Farms and study the inhibitory effect of cells and filtrates against pathogenic fungi
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The study was performed to isolate and identify the Myxococcus fulvus from the one hundred samples of soils of farms. Special growth conditions had been used to support the growth of M.fulvus local isolates and suppressed the growth of other microorganisms like (Drying , High Temperature , High concentration of antibiotics and specific growth media ) M.fulvus isolates had been subjected to the morphological, cultural , biochemical examination for identification , as well as , study the inhibitory activites of cells and filtrates of localized isolates against some pathogenic fungi include (Trichophyton mentagrophytes , Microsporum gypseum , Aspergillus niger and Fusarium oxyporum ) by using three methods :- Cup assay , well diffusio

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Publication Date
Sat Nov 22 2025
Journal Name
Journal Of Physical Education
The Effect of Exercises With Aiding Devices Using Consistent Style on Developing Motor Response Speed in Female Basketball Players U14
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Publication Date
Sat Nov 22 2025
Journal Name
Journal Of Physical Education
The Effect of Proprioceptive Neuromuscular Facilitation Exercises Combined with Superset Pyramid on Maximal Strength in Classic Physique Athletes’ Lower Extremities
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Publication Date
Wed Jul 01 2015
Journal Name
Political Sciences Journal
Article The reality of the settlements in the occupied West Bank, and its impact on the future of the Palestinian state
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الخلاصة

تتناول هذه الورقة مخططات وسياسات الاستيطان في الضفة الغربية والقدس الشرقية منذ العام 1967، عبر سياسات قادها حزب العمل وأكملها حزب الليكود وكاديما وبقية الأحزاب الإسرائيلية، تلك السياسات التي استهدفت فرض السيطرة السياسية الكاملة على الأرض، وما نتج عن ذلك من سيطرة حصرية على الأرضوتقييد استخداماتها، ومحاصرة الوجود الفلسطيني والتضييق عليه، وتحويل مراكز ال

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