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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
Mon Nov 24 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Histological and mechanical evaluation of the osseointegration of titanium implants by the modifications of thread design and/or coating with flaxseed (An experimental study on rabbits)
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Background: Dental implant surface technologies have been evolving rapidly to enhance a more rapid bone formation on their surface and improve implant therapy.Implant threads should be designed to increase surface contact areathat induced better stability. In addition, implant surface coating with Flaxseed was used to enhance bone formation at the bone-implant interface. Materials and methods: Ninety-six commercially pure titanium (CpTi) screws were implanted in rabbits' tibiae and divided into three groups as dual-threaded group, flaxseed-coated group and control group. All groups were evaluated mechanically, histologically and radiographically after each healing periods (2, 4, 6 and 8) weeks and the resulting data were statistically analy

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Publication Date
Thu Dec 30 2021
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Adsorption of Flagyl on Prepared Ash from Rice Husk
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In recent years, it has been evident that searching for alternative methods with low-price and eco-friendly features that produce high-quality adsorbents is in high demand. In the present work, Rice husk from Iraqi rice named (Amber) had been used as the primary source to produce rice husk ash (RHA) for the removal of the antibiotic metronidazole (Flagyl) from water. After optimum drying of rice husk, rice husk ash (RHA) was obtained at 600 °C using an electric oven. RHA has been investigated for properties using X-ray diffraction (XRD), porosity, and surface area (SA). The experimental work adsorption data were optimized to evaluate Langmuir and Freundlich constants. The thermodynamic parameters likely a change in Gipp's energy (ΔG),

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Effect of crude extracts of the plant local wolf riding in the growth of some fungi
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Make a search on the vegetative parts of the plant local horse guilt of some elements in the Haj Omran area in northern Iraq has included recognition of certain nutrients

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Publication Date
Fri Dec 20 2024
Journal Name
Bulletin Of The Iraq Natural History Museum
MORPHOLOGICAL CHARACTERIZATION OF BLOWFLY MAGGOTS (DIPTERA, CALLIPHORIDAE) FROM THE MIDDLE OF IRAQ
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This study aimed to conduct a comparative analysis of seven calliphorid species of third- instar larvae that were collected from central Iraq. The purpose was to morphologically characterize these species and develop an identification key to differentiate them from closely related species. Scanning Electron Microscope (SEM) graphical images and high-resolution traditional optical microscopes were used to analyze the morphological characteristics of the species Calliphora vomitoria (Linnaeus, 1758), C. vicina Robineau-Desvoidy, 1830, Chrysomya albiceps (Widemann, 1819), Ch. rufifacies (Macquart, 1844), Ch. megacephala (Fabricius, 1794), Lucilia cuprina (Wiedemann, 1830), and L. sericata (Meigen, 1826). An identification key was const

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Audit of accounting disclosure for potential liabilities and contingent obligations In light of the Corona pandemic and its reflection on the auditor's opinion: Applied research in the National Insurance Company
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Abstract:

                The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is

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Publication Date
Sun Jan 21 2024
Journal Name
Biomedicine
Detection of the effect of synthetic siRNA on efflux pump MexA gene expression and antibiotic resistance in clinical isolates of Pseudomonas aeruginosa
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Introduction and Aim: Pseudomonas aeruginosa is a nosocomial infection with an ability to develop high levels of antibiotic resistance. The efflux pump system is one of the mechanisms that is linked to multidrug resistance in P. aeruginosa. In this study, we employed siRNA loaded on gold nanoparticles against the MexA efflux pump gene to decrease the MexA gene expression in P. aeruginosa and estimated antibiotic resistance after gene silencing.   Materials and Methods: This study examined four strains of P. aeruginosa isolated from patients in various hospitals in Baghdad. Bacteria isolated were identified by biochemical tests and Vitek compact 2 system.  Single-stranded siRNA (33bp) designed in this study was loaded onto gold

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Publication Date
Wed Jul 15 2020
Journal Name
Plant Archives
EFFECT OF USING OF CHLORELLA ALGAE (CHLORELLA VULGARIS) IN LAYER DIETS ON PRODUCTION PERFORMANCE AND LACTOBACILLUS COUNT IN THE INTESTINE OF HENS
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This study was conducted at the Poultry Research Station in Abu Ghraib, Department of Agricultural Research, Ministry of Agriculture, the experimental field during three months (Three terms for a period of four weeks), from 10 th of December 2019 to the 10 th of January 2020. The study aimed to determine the effect of using different proportions of chlorella algae in layer hen ration and its effect on the hen's productive performance and numbers of lactobacilli bacteria in the intestine. The experiment included 400 laying hens (ISA Brown) of 54 week old which were fed according to the standard requirements mentioned in the guide for this breed (ISA Brown layer management guide). The hens raised using a 3 stage cages system with five hens in

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Publication Date
Tue Jul 31 2012
Journal Name
Journal Of Babylon University/pure And Applied Sciences/
An Evaluation of the Effect of Bleaching Agent on Microhardness of a New Silorane-Based Restorative System and Methacrylate-Based Restorative Material
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Abstract Rasha Hameid Jehad Baghdad University Background: The high reactivity of hydrogen peroxide used in bleaching agents have raised important questions on their potential adverse effects on physical properties of restorative materials. The purpose of this in vitro study was to evaluate the effect of in-office bleaching agents on the microhardness of a new Silorane-based restorative material in comparison to methacrylate-based restorative material. Materials and method: Forty specimens of Filtek™ P90 (3M ESPE,USA) and Filtek™ Supreme XT (3M ESPE, USA) of (8mm diameter and 3m height) were prepared. All specimens were polished with Sof-Lex disks (3M ESPE, USA). All samples were rinsed and stored in incubator 37˚C for 24 ho

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Publication Date
Tue Feb 12 2019
Journal Name
Iraqi Journal Of Physics
Effect of laser energy and ablation time on the formation of aluminum nanoparticles by nanosecond laser ablation of aluminum target in ethanol
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In this work we study the influence of the laser pulse energy and ablation time on the aluminum nanoparticles productivity during nanosecond laser ablation of bulk aluminum immersed in liquid.
Aluminum nanoparticles were synthesized by pulsed laser ablation of Al targets in ethanol for 3-8 minutes using the 1064 nm wavelength of a Nd:YAG laser with energies of 300-500 mJ per pulse.The laser energy was varied between 300 and 500 mJ/pulse, whereas the ablation time was set to 5 minutes. UV-Visible absorption spectra was used for the characterization and comparison of products.

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Publication Date
Sat Mar 03 2018
Journal Name
International Journal Of Science And Research
In Vivo Mechanical and Histological Evaluation of the Effect of Vacuum Storage and Ultra Violet Light Treatment of Titanium Implants on Osseointegration
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Background: Titanium implant is widely used in dentistry because of its extraordinary biocompatibility and mechanical properties. To increase bone–implant connection and provide early loading after placement, implant is stored in different storage medium and treated with UV light. Both of them are applicable methods to increase the bioactivity of titanium and overcome the biological aging. This study was designed to assess the effect of vacuum storage method and air storage with and without UV light treated of Cp Ti implant mechanically and histologically. Materials and methods: Titanium screws were acid etched and prepared in four different modes using different storage methods (air or vacuum and, with or without UV treatment. The implan

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