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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 Jan 08 2018
Journal Name
International Journal Of Science And Research
effect of steel fiber type on compressive strength and modules of rupture on reactive powder concrete
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Publication Date
Fri Sep 30 2022
Journal Name
College Of Islamic Sciences
The jurisprudential aspects of Imam Abu al-Fayyadh al-Basri And its impact on the Shafi’i school of thought, on the rulings of worship
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Summary of the jurisprudence research

  Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, our master Muhammad, and upon his pure family, and his ignorant and ignorant companions, and those who followed them in goodness until the Day of Judgment.

 Then:

 The many jurisprudential aspects that the Shafi’i imams said are of great importance, because these aspects are nothing but the opinions of venerable jurists who have reached a high degree of knowledge until they have become among the owners of faces. And among them are the Shafi’i jurists, the jurists may differ among themselves, either because there is no text about their imam in a

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Publication Date
Tue Nov 25 2025
Journal Name
Al–bahith Al–a'alami
IRAQ YOUTH TRENDS TOWARDS CELEBRITY ADVERTISEMENTS ON SOCIAL MEDIA : (A research taken from a Master Degree thesis)
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In the light of what is witnessing in the advertising arena of new ways and methods in delivering advertising message to consumers by finding new outlets to communicate with them especially through social networking sites, which became the first choice of advertising companies in order to spread its goods and services. These companies now are relying gradually on celebrities to appear with their products and goods to drive the audience's  attention towards them. The thesis aims to find out the attitudes of young people towards the the advertisements that show famous celebrities on social networking sites. The researcher used survey method which aims to record, analyze and interpret the phenomenon after collecting the necessa

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Publication Date
Sat Sep 30 2017
Journal Name
Al-khwarizmi Engineering Journal
Anaerobic Digestion and Codigestion of Chlorella Vulgaris Microalgae Biomass with Wastewater Sludge and Dairy Manure for Biogas Production
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Abstract

 

Anaerobic digestion process of organic materials is biochemical decomposition process done by two types of digestion bacteria in the absence of oxygen resulting in the biogas production, which is produced as a waste product of digestion. The first type of bacteria is known as acidogenic which converts organic waste to fatty acids. The second type of bacteria is called methane creators or methanogenic which transforms the fatty acids to biogas (CH4 and CO2). The considerable amounts of biodegradable constitutes such as carbohydrates, lipids and proteins present in the microalgae biomass make it a suitable substrate for the anaerobic digestion or even c

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Publication Date
Wed Dec 18 2019
Journal Name
Baghdad Science Journal
Spectrophotometric Determination of Mesalazine in Pharmaceutical Preparations by Oxidative Coupling Reactions with m-Aminophenol and 2,6- Dihydroxybenzoic Acid
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     Tow simple, rapid and sensitive spectrophotometric methods for the determination of mesalazine in pharmaceutical preparations have been carried out. The proposed methods depend on oxidative coupling reaction of mesalazine with m-aminophenol in the existence of N-bromosuccinamide in alkaline medium (method A) and 2,6-dihydroxybenzoic acid in the existence of sodium metaperiodate in basic medium (method B) to produce colored products , show highest absorptions at 640 (nm) and 515 (nm), alternately. Beer’s law was consistent in concentrations extent of 1.25-30 and 0.5-12.5 (µg.mL-1) with molar absorptivity of 0.36×104 and 0.77×104 L.mol-1.cm<

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Publication Date
Mon Nov 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Effect of Using Different Levels of Spirulina Algae (Spirulina Platensis) in The Diet on Concentration, Types of Fatty Acids, Oxidation Indicators, and Sensory Characteristics of Broiler Carcasses
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Abstract<p>This study was conducted at the Poultry Research Station of the Agricultural Research Department/Ministry of Agriculture in Abu Ghraib for the period from 25/2/2019 to 7/4/2019 (42 days) with the aim of using several levels of Spirulina (SP)<italic>Spirulina platensis</italic>in broiler diets. And their effect in the concentration and types of fatty acids, oxidation indices and sensory characteristics of the broiler carcass, 400 birds were used in this experiment One day old broiler birds of the Ross 308 strain are un sexed, with an average starting weight of 40 g/bird, and the birds were randomly distributed into five treatments with four replications per treatment (20 birds/duplicate). Th</p> ... Show More
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Publication Date
Wed Nov 14 2018
Journal Name
Arab Science Heritage Journal
تأثير تأثير الحضارة الأندلسية في الحضارة الأوربية انتقال أصناف من الأغذية إلى مائدة الطعام الأوروبية
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       The progress that happened in Andalusia civilization was affected  by Arabic through taking care of agriculture by entering of new kinds of planets that were more important as political sides which led to prominence new kinds of food transported to Europe that had showed a real reflect of how chat of civilization among people who had lived in various ages until now

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Publication Date
Tue Oct 01 2013
Journal Name
Proceedings Of The International Astronomical Union
The infrared <i>K</i>-band identification of the DSO/G2 source from VLT and Keck data
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Abstract<p>A fast moving infrared excess source (G2) which is widely interpreted as a core-less gas and dust cloud approaches Sagittarius A* (Sgr A*) on a presumably elliptical orbit. VLT <italic>K<sub>s</sub></italic>-band and Keck <italic>K</italic>′-band data result in clear continuum identifications and proper motions of this ∼19<sup><italic>m</italic></sup> Dusty S-cluster Object (DSO). In 2002-2007 it is confused with the star S63, but free of confusion again since 2007. Its near-infrared (NIR) colors and a comparison to other sources in the field speak in favor of the DSO being an IR excess star with photospheric continuum emission at 2 microns than a</p> ... Show More
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Publication Date
Fri Jan 01 2016
Journal Name
Iraqi Journal Of Agricultural Sciences
Study the effect of cytokinins and auxins in the composition and production of In Vitro plantlets Hippeastrum Hybridum
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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The effect of constructivist model of yager in acquiring the geographical concepts among first intermediate students in geography
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The purpose of the study is to investigate the effect of the constructivist model of yager in acquiring the geographical concepts among first intermediate students in geography. The study was carried on based on the null hypothesis, which states, there is no significant difference at the level of (0.05) between the experimental group that follows yager model in learning the principles of geography, and the control group that studies the same subject considering the traditional methods of learning, the. To do so, a sample of (70) first-intermediate student were chosen purposefully from two random class for the academic year (2016-2017) divided into two groups. The selected schools located at Al-rusafa side in the city of Baghdad, as well

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