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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
Periodicals Of Engineering And Natural Sciences
Histological and immunohistochemical study of thyroid gland in Caucasian squirrel (Sciurus anamalus) (Gmelin, 1778) by using marker (Anti-Thyroglobulin, Code IR5090)
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The current study is designed to investigate the histological and immunohistochemical characteristics of the thyroid gland in adult male Sciurus anamalus. This study found that the thyroid gland of the Caucasian squirrel is located in the neck area, below the larynx, on both sides of the trachea. It has two lobes (right and left) with cylindrical shape. The histological studies revealed that the thyroid gland is surrounded by a capsule which consists of connective tissue and forming of two layers which are outer layer and inner layer, and a layer of adipose tissue appears overlapping the outer layer. The inner tissue of the gland consists of follicles with different shapes and sizes, and is lined with simple cuboidal epithelial tissue (foll

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Publication Date
Sun Mar 02 2014
Journal Name
Baghdad Science Journal
An Approximated Solutions for nth Order Linear Delay Integro-Differential Equations of Convolution Type Using B-Spline Functions and Weddle Method
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The paper is devoted to solve nth order linear delay integro-differential equations of convolution type (DIDE's-CT) using collocation method with the aid of B-spline functions. A new algorithm with the aid of Matlab language is derived to treat numerically three types (retarded, neutral and mixed) of nth order linear DIDE's-CT using B-spline functions and Weddle rule for calculating the required integrals for these equations. Comparison between approximated and exact results has been given in test examples with suitable graphing for every example for solving three types of linear DIDE's-CT of different orders for conciliated the accuracy of the results of the proposed method.

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Publication Date
Sun Sep 03 2017
Journal Name
Baghdad Science Journal
Keys for Isolation suborders and Families and genera and species of Book and Bark lice in Baghdad and Babylon [Order PSOCOPTERA]
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A taxonomic keys was established of book and bark lice Order Psocoptera to isolated insects in Iraq from different localities of Baghdad and Babylon provinces. Thirteen species belong to eight genera and five families have been studied and described in details, these species were recorded for the first time in Iraq. These species are: Belaphopsocus badonneli New, 1971; Belaphotroctes oculeris Bodonnel, 1973; Embodopsocosis newi Bodonnel, 1973; Epipsocus stigamaticus Mockeord, 1991; Lepinotus huoni Schmidt and New, 2008; Liposcelies decolor Peramane 1925 Liposcelies paeta Pearman 1942 Liposclies bostrychphila Badonnel 1931; Liposclies brunnea Mostchulsky 1852; Liposclies entoophila Enderlein 1907; Neopsocopsis minuscule Li 2002 ;

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Publication Date
Sun Mar 03 2013
Journal Name
Baghdad Science Journal
Preparation, Characterization and Spectroscopic Study of New Tridentate Schiff Base and its Cu(II), Ni(II) and Zn(II) Metal Complexes
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A new tridentate ligand has been synthesized derived from phenyl(pyridin-3-yl)methanone. Three coordinated metal complexes were prepared by complexation of the new ligand with Cu(II), Ni(II) and Zn(II) metal salts. The new Schiff base “benzyl -2-[phenyl(pyridin-3-yl)methylidene]hydrazinecarbodithioate” and the new metal complexes were characterized using various physico-chemical and spectroscopic techniques. From the analysis results, the expected structure to the metal complexes are octahedral in geometry for Cu(II) complex, square planner for Ni(II) and tetrahedral for Zn(II) complex. The new compounds are expected to show strong bioactivity against bacteria and cancer cells.

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Publication Date
Mon Sep 29 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Periodontal health status in relation to physicochemical characteristics of saliva among pre-menopausal and post-menopausal women in Baghdad city-Iraq
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Background: Menopause can bring oral health problems and also associated with significant adverse changes in the orofacial complex. After menopause, women become more susceptible to periodontal disease due to deficiency of estrogen hormone. Current study aimed to evaluate the periodontal health status in relation to salivary constituent including pH, flow rate and some elements (Magnesium, Calcium and inorganic phosphorus) of pre and post-menopause women. Materials and Methods: Periodontal health status of 52 women aged 48-50 years old (26 pre-menopause and 26 post-menopause) were examined including (gingival index, plaque index, calculus index, probing pocket depth and clinical attachment level). Salivary sample was collected for two women

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Publication Date
Sun Mar 01 2020
Journal Name
International Journal Of Pharmaceutical Research
Phytochemical investigation,anti-proliferative and antioxidant- activities of Iraqi Capparisspinosa L. (Family Capparidaceae) against MCF-7 human Breast cancer cell line
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Publication Date
Wed Sep 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Corrеlation bеtwееn Dual-Еnеrgy X-Ray Absorptiomеtry and Panoramic Mandibular Indicеs in Prеdiction of Bonе Minеral Dеnsity in Postmеnopausal Fеmalеs
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Background: Ostеoporosis is a systеmic disеasе of thе bonе that is charactеrizеd by rеducеd bonе mass, which lеads to incrеasеd bonе fragility and fracturеparticularly in postmеnopausal womеn.Thе aims of study was toеvaluatе thе rеlationship bеtwееn mandibular radiomorphomеtric indicеs obtainеd on digital panoramic radiographswith thе bonе minеral dеnsitiеs of thе lumbar spinееvaluatеd using dual-еnеrgy X-ray absorptiomеtry (DXA) scan, in a population of ostеoporotic and non-ostеoporotic fеmalеs. Matеrials and mеthods: In panoramic imagеs obtainеd from 60 fеmalе individuals dividеd еq

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Publication Date
Mon Aug 27 2018
Journal Name
International Research Journal Of Pharmacy
PRELIMINARY PHYTOCHEMICAL SCREENIG AND HIGH PERFORMANCE THIN LAYER CHROMATOGRAPHY[HPTLC] DETECTION OF PHENOLIC ACIDS IN LANATA CAMARA LEAVES CULTIVATED IN IRAQ
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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Engineering
Chemical-Free Greywater Treatment Using Aeration, Sedimentation, Followed by Granular Activated Carbon Filter (GAC) -A Case Study of Baghdad city household
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Greywater is a possible water source that can be improved for meeting the quality required for irrigation. Treatment of greywater can range from uncomplicated coarse filtration to advanced biological treatment. This article presents a simple design of a small scale greywater treatment plant, which is a series of physical and natural processes including screening, aeration, sedimentation, and filtration using granular activated carbon filter and differentiates its performance with sand filter. The performance of these units with the dual filter media of (activated carbon with sand) in treatment of greywater from Iraqi house in Baghdad city during 2019 and that collected from several points including washbasins, kitchen si

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Publication Date
Fri Feb 28 2020
Journal Name
Neuroquantology
Using X-Ray Films for Evaluation efficiency of Unsaturated Polyester Reinforced by Lead Oxide as Shielding for Medical X-ray Devices
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The largest use of x-ray in medical by dentists, employers or persons that needed by patients with specific conditions, lead to higher exposure of x-ray that may cause many diseases. In the present work radiography films have been used in evaluating the efficiency of using unsaturated polyester polymer reinforced with lead oxide (PbO) as shield material for medical x-ray devices, many parameters studied like concentration and thickness that they are increasing the attenuation of x-ray in them. The results show that the attenuation of X-ray increasing with concentration of reinforced material and with thickness, and the optical density decreases with increasing concentration from 0% to 50%, we chose 30% as suitable concentration to increase

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