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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 Jan 01 2016
Journal Name
Iraqi Geological Journal
Assessment of heavy metals contamination and sediment quality in shatt al-arab river, S Iraq
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Publication Date
Sun Dec 09 2018
Journal Name
Baghdad Science Journal
Conjugated Polymer (MEH-PPV:MWCNTs) Organic Nanocomposite for Photodetector Application
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Fabrication of a photodetector consists of the conjugated polymer "MEH-PPV"- poly (2-methoxy-5-(2'-ethylhexyloxy)-1,4-phenlenevinylene) and MEH-PPV:MWCNT nanocomposite thin film. The volume ratio investigated was 0.75:0.25. MEH-PPV was dissolved in chloroform solvent and doped with MWCNTs. The spin coating method was used to achieve a facile and low cost photodetector. The absorption spectrum decreases by adding the CNTs. The PL spectrum detected recombination curve results by doping the polymer with CNTs, and AFM measurement showed an increase of roughness average from (0.168 to 2.43nm) of "MEH-PPV" and "MEH-PPV:CNTs", respectively. The doping ratio 0.25, which has a higher photoresponsivity, was evaluated at 1.70 A/W and 2.14 A/W of th

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Publication Date
Sat Mar 01 2025
Journal Name
Al-khwarizmi Engineering Journal
Deep-Learning-Based Mobile Application for Detecting COVID-19
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Patients infected with the COVID-19 virus develop severe pneumonia, which typically results in death. Radiological data show that the disease involves interstitial lung involvement, lung opacities, bilateral ground-glass opacities, and patchy opacities. This study aimed to improve COVID-19 diagnosis via radiological chest X-ray (CXR) image analysis, making a substantial contribution to the development of a mobile application that efficiently identifies COVID-19, saving medical professionals time and resources. It also allows for timely preventative interventions by using more than 18000 CXR lung images and the MobileNetV2 convolutional neural network (CNN) architecture. The MobileNetV2 deep-learning model performances were evaluated

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Publication Date
Mon Jul 01 2019
Journal Name
Materials Research Express
SiC composite based selective electromagnetic propagation for GHz application
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Publication Date
Wed Nov 11 2020
Journal Name
Sys Rev Pharm
Recent Development In Oxine Complexes AndTheirMedical Application: A Review
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This review is concluded of 8-Hydroxyquinline (8HQ) compound and derivatives which has a very significant interests with a strong fluorescence , furthermore the relationship between divalent metal ions and characteristic of chelating . In the same way coordinated features have increase of its organic action and inorganic behavior by giving many samples of compounds which are a good chelating agents ligands with more capable of forming very stable complexes.Therefore, the role of (8HQ) is not limited on complexes only but its applications in different fields so this review will focus on demonstration preparation methods and properties of (8HQ) derivatives with their complexes and applications, hopefully that we will cover a part of scientifi

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Publication Date
Wed Sep 02 2020
Journal Name
European Journal Of Molecular & Clinical Medicine
Omeg3 discovery, types, preparation, and application in medicinal life
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Publication Date
Thu Oct 01 2015
Journal Name
Iraqi Journal Of Science
optimization of pectinase production from pesudomonas sp. isolated from iraqi soi
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Publication Date
Mon Oct 01 2018
Journal Name
International Journal Of Biosciences
Detection of Escherichia coli O157 H7 isolated from infected dogs with urinary tract infections using real time - polymerase chain reaction
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Publication Date
Fri Sep 15 2023
Journal Name
Bionatura
A comparison of VCAM-1 and ICAM-1 as atherosclerosis risk factors in patients with systemic lupus erythematosus from Iraq
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All major organs may be impacted by the connective disease systemic lupus erythematosus, a separate risk factor for coronary artery disease (CAD). Adhesion molecules like intercellular adhesion molecules (ICAM) and vascular cell adhesion molecules (VCAM) can detect endothelial damage and dysfunction, which appear to play a crucial role. This study investigated whether people with SLE had elevated subclinical and clinical atherosclerosis risk factors. Traditional CAD risk factors such as smoking, hypertension, and hyperlipidemia cannot entirely explain this elevation. It is thought that immunological dysfunction also increases CAD risk in SLE patients. The study aimed to assess early endothelial changes in SLE Iraqi female patients w

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Publication Date
Thu Oct 25 2018
Journal Name
Al-nahrain Journal Of Science
Synthesis of some New 3-Substituted Heterocyclic Compounds Containing Bridgehead Nitrogen from 2-Amino Pyridine with Study Their Biological Activity
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