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
Tue Dec 11 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of Preoperative Psycho-educational Program on Stress of Cardiac Surgery Patients
...Show More Authors

Objective: The study aimed to determine the effectiveness of preoperative psycho - education al
program on cardiac surgery patients information and their level of stress. And find out the differences
in the Psycho educational
program with regard to patients demographic characteristics such as age and gender.
Methodology Aquazi-experimental study was carried out to determine the effectiveness of
preoperative education program on stress for cardiac surgery patients in Baghdad city from the 28th of
March, 2010 , to 19th of September ,2011.
The preoperative psycho - educational program, as well as the questionnaire was constructed as a tool of
data collection for the purpose of the study. Purposive (non probability) s

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
The effect of the reciprocal reading strategy in developing innovative reading skills for fifth-year secondary school students / scientific branch
...Show More Authors

       This research aims to identify the impact of the reciprocal reading strategy on developing the innovative reading skills of fifth-grade secondary school students/ scientific branch. To achieve the goal of the research, an achievement test to measure the academic achievement of fifth-grade secondary school students in  Arabic language grammar was prepared,  a sample of (60) female students from the secondary school of Al- Bawaba Al-Sharkey for Girls in Baghdad were chosen for the academic year (2019-2020). For the purpose of applying the experiment, the test was applied on a pilot sample consisting of (30) students from the same research community. The researcher herself had taught the three

... Show More
View Publication Preview PDF
Publication Date
Sun Apr 03 2016
Journal Name
Journal Of Educational And Psychological Researches
( the effect of Cognitive Acceleration strategy and random excitement strategy in achievement of geography material and developing the reflective thinking for students of literary fifth class)
...Show More Authors

The research aims to find out the effect of Cognitive Acceleration strategy and random excitement strategy in achievement of geography material and developing the reflective thinking for students of literary fifth class . 

  the researcher depended a partial control experimental design with the three groups(the competence groups of the pre & post tests), The sample is deliberately selected  from first AL-Rusafah Directorate General of Education in Baghdad.  AL.fardoos Interme

... Show More
View Publication Preview PDF
Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Development of human resources and their role in achieving artificial intelligence A survey of the views of a sample of workers in the cement plant
...Show More Authors

The research topic was chosen as a result of the importance of human resource in business organizations in general and the industrial process in particular. Without the human resource, business organizations cannot continue and achieve success and excellence, and the research problem has been diagnosed in the lack of sales of General Cement Company’s northern products, despite their distinctiveness, standing, and reputation in The market and its products with standard specifications, and through this problem, the following questions were raised:                                                    &nbs

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Oct 03 2024
Journal Name
Dentistry 3000
Antimicrobial Efficiency of Hypochlorous Acid Incorporation and its Effect on Surface Properties of Irreversible Hydrocolloid Materials
...Show More Authors

Objective: Conventional approaches for disinfection, including spraying and immersion, resulted in only surface disinfection of impressions. As a result, self-disinfecting impression materials incorporated with antimicrobial compounds require more extensive studies. The incorporation of a disinfectant into irreversible hydrocolloid impression materials could eliminate the need for the disinfection step by conventional approaches, including spraying and immersion which only result in surface disinfection of impressions. The study was aimed to investigate the effect of incorporation of hypochlorous acid in irreversible hydrocolloid materials on antimicrobial efficiency, detail reproduction, and dimensional stability. Materials and

... Show More
View Publication
Scopus Crossref
Publication Date
Sun Jun 03 2012
Journal Name
Baghdad Science Journal
Study of effect of non-central obscuration to obscured circular aperture on third order spherical aberration
...Show More Authors

In this research we have been studied the 3rd order spherical aberration for an optical system consisted of obscured circular aperture with non central circular obscuration through the calculation of point spread function (P.S.F) in presence of the obscuration in the center and comparing the obtained results with that results of moving obscuration far away from the center, where the results showed significant improvement for(P.S.F) value. The study was done of different obscurities ratios in addition to the different 3rd order spherical aberration values (W40=0.25 ,0.5 ,0.75 ,1 ).

View Publication Preview PDF
Crossref
Publication Date
Thu Nov 27 2025
Journal Name
Iraqi Journal Of Science
Effect of Diode Laser (805) nm on alpha-toxin production and antibiotic sensitivity of Staphylococcus aureus
...Show More Authors

View Publication
Publication Date
Sat Dec 01 2018
Journal Name
Al Mustansiriyah Journal Of Pharmaceutical Sciences
Effect of Lead Exposure on Some Biochemical Parameter of Battery Factory and Benzene Fuel Stations Workers
...Show More Authors

Publication Date
Tue Oct 02 2018
Journal Name
Iraqi Journal Of Physics
Effect of electrode separation in magnetron DC plasma sputtering on grain size of gold coated samples
...Show More Authors

In this work, an experimental research on a low voltage DC magnetron plasma sputtering (0-650) volt is used for coating gold on a glass substrate at a constant pressure of argon gas 0.2 mbar and deposition time of 30 seconds. We focused on the effects of operating conditions for the system such as, electrode separation and sputtering current on coated samples under the influence of magnetic flux. Electron temperature and electrons and ions densities are determined by a cylindrical single Langmuir probe. The results show the sensitivity of electrode separation lead to change the plasma parameters. Furthermore, the surface morphology of gold coated samples at different electrode separation and sputtering current were studied by atomic forc

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Wed Apr 30 2025
Journal Name
International Journal Of Design & Nature And Ecodynamics
Effect of Ciprofloxacin and Trimethoprim/Sulfamethoxazole on Biofilm Formation of Multi-Drug Resistant Uropathogenic Escherichia coli
...Show More Authors

Multi-drug-resistant uropathogenic Escherichia coli (UPEC) is considered a significant challenge due to its ability to resist antibiotics and form biofilms. UPEC biofilm formers are well protected and largely inaccessible to antibiotics, which leads to persistent infections and evasion of the host immune system. Understanding how ciprofloxacin and trimethoprim/sulfamethoxazole affect biofilm formation is essential for improving treatment strategies for urinary tract infections (UTIs). A total of 76 UPEC isolates were obtained from Iraqi patients and identified using morphological and biochemical characteristics, as well as the Vitek®-2 Compact system. Minimum inhibitory concentrations (MICs) were determined using the Vitek®-2 system, whic

... Show More
View Publication Preview PDF
Scopus Crossref