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 Jan 01 2025
Journal Name
Smart Innovation, Systems And Technologies
The Effect of Bulgarian Bag Exercises to Develop Explosive Force, Characterized by Speed and Accuracy of the Spiking Performance of Volleyball Players
...Show More Authors

The purpose of this study is to develop and assess the effectiveness of exercises using heavy and hanging ropes for handball players, focusing on enhancing specific physical abilities and shooting accuracy. The research addresses the gap in training methodologies by comparing the effects of heavy rope exercises versus hanging rope exercises. An experimental design was used in two equal groups, besides pre-testing and post-testing. The study involved 16 players from the School of Handball for the season 2022–2023. The sample included 14 players, who were then randomly divided into two experimental groups of 7 each. The first group performed heavy rope exercises, while hanging rope exercises were included in the plan of the second group. Th

... Show More
View Publication
Scopus Crossref
Publication Date
Thu Oct 20 2022
Journal Name
Iraqi Journal Of Industrial Research
Study of the Effect of Epipremnum Aureum Extracts and Tribulus Terrestris L. as a Natural Alternative for the use of Industrial Antioxidants
...Show More Authors

In this study, two types of local plants were chosen, the first is the plant golden pothos Epipremnum aureum and the second is the Iraqi Sheikh's chin plant Tribulus terrestris L, for the purpose of making a comparison between them in terms of their possession of chemical groups with antioxidant activity in order to use them as a natural alternative to using antioxidants Industrial that cause negative effects on human health, the samples were prepared using the method of water and alcohol extraction (ethanol 70%) for both plants. It revealed the presence of a number of chemical groups (tannins, carbohydrates, phenols, flavonoids, alkaloids) for both plants, the aqueous and alcoholic extracts. Coumarins are only found in the sheikh's chin pl

... Show More
Crossref (1)
Crossref
Publication Date
Fri Jun 30 2023
Journal Name
Pakistan Journal Of Ophthalmology
Effect of Intravitreal Aflibercept on Wet Age-Related Macular Degeneration and Evaluation of Risk Factors on Patient’s Response
...Show More Authors

Purpose:  To evaluate the effect of intravitreal Aflibercept injection on wet AMD both functionally and anatomically after loading doses. The secondary aim is to evaluate the effect of risk factors including (gender, age, smoking, hypertension, and diabetes meatus) on the patient’s response. Study Design:  Interventional case series. Place and Duration of Study:  Al-Haitham Eyes Teaching Hospital in Baghdad, Iraq, from November 2021 and September 2022. Methods:  Fifty eyes of 47 patients with treatment naïve wet AMD were selected through convenient sampling. Data were collected for age, gender, smoking, and chronic disease. Clinical examination, best corrected visual acuity (BCVA), optical coherence tomography angiography

... Show More
View Publication
Crossref (1)
Scopus Crossref
Publication Date
Fri Apr 22 2022
Journal Name
Neuroquantology
Effect of Some Essential Oils on American Cockroach Periplaneta Americana L
...Show More Authors

Essential oils were extracted from Syzqiumoramac clove, Nigella sativa and eucalyptus oil for purpose of studying effect of these oils on adult cockroaches as repellents and extent of their attraction to them by treating biscuits with three concentrations (0.5, 0.25,1%). The results showed that clove oil was significantly more repellent than black seed oil at a concentration (1%), as average for five days was (0.32) compared to black seed oil (1.36). Insects attracted towards lunch averaged 7.58, 14 and this indicates fading of repellent effect due to penetration of the aroma of volatile clove oil. Results also showed that clove oil has a more lethal effect by direct spraying on nymphs and adults than black seed oil, as mortality in

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jun 07 2015
Journal Name
Baghdad Science Journal
Effect glucosamine sulfate drug on liver tissue of male Albino mice
...Show More Authors

The current study designed to determine the effect of Glucosamine sulfate on the liver tissue of Albino mice .the study included (40)mice divided in to 4 groups(control group had distilled water orally ).The other groups treated with(1000,2000,3000)ml/k .respectively for 8 week .the liver have been taken from dissected animal for microscopic preparation to study the histological changes .Frequently histopathologicale changes appeared in the liver tissue of the exposure groups during (4-8)week .This changes depends on (Dose and Time ). The effects were Congestion ,Infiltration ,Swelling ,Vaculation ,Hyalinization , Amyloid and Necrosis.

View Publication Preview PDF
Crossref
Publication Date
Thu Aug 01 2019
Journal Name
Iop Conference Series: Materials Science And Engineering
Effect of Embedment Depth on Raft Foundation Settlement Under Seismic Load
...Show More Authors
Abstract<p>Dynamic loads highly influence soil properties and may cause real damage to structures and buildings. This article reports the experimental results from 24 tests to study the settlement of flexible and rigid raft foundation with different embedment depth rested on dense sandy soil. A small scale building model of dimension 200*200 mm and 320 mm in height was performed with reinforced concrete raft foundation of 10 mm thickness for flexible raft and 23 mm for rigid raft, The shaking table technique was used to simulate the seismic effect, the shaker was sat to give three different excitation frequencies 1,2,and3 Hz and displacement amplitude equal to 13 mm, the foundation was placed at</p> ... Show More
View Publication
Crossref (1)
Scopus Crossref
Publication Date
Sun Jun 07 2015
Journal Name
Baghdad Science Journal
Effect glucosamine sulfate drug on liver tissue of male Albino mice
...Show More Authors

The current study designed to determine the effect of Glucosamine sulfate on the liver tissue of Albino mice .the study included (40)mice divided in to 4 groups(control group had distilled water orally ).The other groups treated with(1000,2000,3000)ml/k .respectively for 8 week .the liver have been taken from dissected animal for microscopic preparation to study the histological changes .Frequently histopathologicale changes appeared in the liver tissue of the exposure groups during (4-8)week .This changes depends on (Dose and Time ). The effects were Congestion ,Infiltration ,Swelling ,Vaculation ,Hyalinization , Amyloid and Necrosis.

View Publication Preview PDF
Crossref
Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Effect of growth regulators on sex expression and some quantitatve properties
...Show More Authors

This study was conducted in an orchard pomegranate's Department of Horticulture College of Agriculture, University of Baghdad for two seasons 1999-2000 on cultivars pomegranate Salimi and narrators seedless to study the effect spraying Nizant growth in sex ratio of flowers and recipes flowering and winning was selected 27 trees per class 15 years old planted

View Publication Preview PDF
Crossref
Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Engineering
EFFECT OF PVD AND VACUUM PRESSURE ON SATURATED-UNSATURATED SOFT SOILS
...Show More Authors

    Soft clays are generally sediments deposited by rivers, seas, or lakes. These soils are fine-grained plastic soils with appreciable clay content and are characterized by high compressibility and low shear strength. To deal with soft soil problems there is more than one method that can be used such as soil replacement, preloading, stone column, sand drains, lime stabilization and Prefabricated Vertical Drains, PVDs. A numerical modeling of PVD with vacuum pressure was analyzed to investigate the effect of this technique on the consolidation behavior of fully and different depths of partially saturated soft soils.  Laboratory experiments were also conducted by using a specially-designed large consol

... Show More
View Publication Preview PDF
Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
Effect of laparoscopic sleeve gastrectomy on blood sugar and blood pressure
...Show More Authors

Background: Surgery is one and may be the most effective method to treat obesity. In the last decade, Laparoscopic Sleeve Gastrectomy is perceived to be less invasive, technically simple, less morbid and more popular form of bariatric surgery.

Objectives: This study aims to assess the effect of Laparoscopic Sleeve Gastrectomy on Fasting Blood Glucose Levels and Blood Pressure.

 Methods: A prospective controlled study in which 50 obese patients were involved, 36 of patients have hypertension and type 2 diabetes mellitus , 7 patients have type 2 diabetes mellitus only, and 7 patients don’t have hypertension or type 2 diabetes. All patients were submitted to Laparosco

... Show More
View Publication Preview PDF
Crossref