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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
Tue Jan 03 2017
Journal Name
World Journal Of Experimental Biosciences
Effect of Soil Extracts on Ability of Clinical Isolates of Pseudomonas aeruginosa and Staphylococcus aureus to Produce Biofilm in vitro
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In present study the effect of soil extracts of different types of soil on ability of two clinical isolates, Pseudomonas aeruginosa and Staphylococcus aureus to form biofilm. The extract of soil was done by using sterile phosphate buffer saline and analyzed by Fourier Transform Infrared Spectroscopic (FTIR). Spectrophotometric method was used to check ability of the studied isolated bacteria to form biofilm on polystyrene microtiter plates. The data of FTIR showed very little difference was observed among extracts of three types of soil (soil contaminated with hydrocarbons; garden soil collected from gardens of al-jadrea, Baghdad and containers soil), but the highest difference was observed in the extract obtained from peat moss clay soil.

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Publication Date
Fri Jan 01 2010
Journal Name
Journal Of Kerbala University
Effect of GA3 , vitamin C and Cumin seed extract on seeds germination and growth of seedling of ( Nigella sativa L.)
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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Effect of Proline and Aspirin on Seed Germination and Seedling Growth of Lycopersicon esculentum and Surface Growth of Fusarium oxysporum
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Research was conducted to study the effect of proline and aspirin with 10 and 20 ppm on seed germination and seedling growth of Lycopersicon esculentumand the effect of surface growthof Fusarium oxysporum.The results showed that the proline and aspirin effected significantly to decreased percentage of seed germination, acceleration of germination, promoter indicator, elongation speed of radical and plumule and also the infection percentage of seed decay and surface growth of Fusarium oxysporumwas reduced significantly.

Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Evaluation of Protective Effect of Different Doses of Terminalia arjuna Bark Ethanolic Extract on Cisplatin Induced Oxidative Nephrotoxicity in Rats
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Cisplatin (CP), a platinum compound, is one of the most active cytotoxic drugs used for cancer treatment. Nephrotoxicity is severe dose limiting side effect of this drug. Abnormal production of reactive oxygen species (ROSs) leading to oxidative stress has been implicated in kidney toxicity by Cisplatin. Here the study was aimed to evaluate nephroprotective effect of ethanolic extract of Terminalia arjuna bark (EETAB) at the doses (200 & 400 mg/kg, body weight) against Cisplatin (7.5 mg/kg, i.p) induced nephrotoxicity in rats. The evaluation was done by measuring % change in body weight, renal function tests such as Blood Urea Nitrogen (BUN), Serum Creatinine (Cr), Serum Total Protein (TP) and also Kidney SOD (Super

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Effect of Proline and Aspirin on Seed Germination and Seedling Growth of Lycopersicon esculentum and Surface Growth of Fusarium oxysporum
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Research was conducted to study the effect of proline and aspirin with 10 and 20 ppm on seed germination and seedling growth of Lycopersicon esculentum and the effect of surface growth of Fusarium oxysporum. The results showed that the proline and aspirin effected significantly to decreased percentage of seed germination, acceleration of germination, promoter indicator, elongation speed of radical and plumule and also the infection percentage of seed decay and surface growth of Fusarium oxysporum was reduced significantly.

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Publication Date
Sun Dec 02 2012
Journal Name
Baghdad Science Journal
Effect of magnetic treatment of irrigation water and seed on some vegetative characteristics and production of black seed "Nigella sativa
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Seeds of Nigella sativa were sown in containers containing 15kg Loamy soil. The seeds were divided before sewing into two groups. The first group was soaked with ordinary tap water end the second group was treated with magnetized water for 24hrs. The irrigation process was completed until 75% of capacity field with two types of water (tap water of magnetized water with three replications).The magnetized water was obtained from special electric device designed for this purposeRecorded measurements (plants height, the number of branches/ plant, dry weight ofplant, number of flowers, 1000 seed weight) during the harvest period.Results indicated that the seed group which was treated with magnetized water was more significant than the one which

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Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
Photo citation request in examples   Of ascetic poetry in the first Abbasid era
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Photo citation request in examples   Of ascetic poetry in the first Abbasid era

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Publication Date
Mon Mar 15 2021
Journal Name
Al-academy
Making use of economical design techniques and materials in implementing cosmetic supplements to the interior spaces of the dwelling: رانيه علي احمد عبد الرحمن
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  This research aims to identify the economic design techniques and materials that can be used in the implementation of cosmetic supplements to the spaces of the dwelling. The research relied on the descriptive and analytical approach by describing and analyzing models of design techniques and materials that can be used in the production of cosmetic supplements in the interior spaces of the dwelling.
The results of the research concluded that the beautification of the spaces of the dwelling is one of the necessary and important pieces to add aesthetic touches to the internal spaces, and that the use of economic design techniques and materials contributes to the implementation of many pieces of complementary beautification of the

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Publication Date
Mon Feb 07 2022
Journal Name
مجلة الدراسات الاقتصادية والادارية
Measuring readiness to accomplish organizational change through personal characteristics: Crisis management approach: An exploratory study of the opinions of a sample of managers at Central Technical
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The self-evident truth existing in today's business environment is the continuity of change and its continuity and turmoil, also its increase over time as it is more abundant, abundant, wide and complex than ever before, and it is the dominant feature in the business environment, as different organizations and operating units can find themselves shifting from the top to the bottom. And then it requires its departments to strive to adapt to these rapid and turbulent shifts and changes by bringing about a series of organizational and adaptive changes that are not limited to one organizational aspect only but rather include all organizational components. Accordingly, this research came to determine the readiness of public organizations to chan

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Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
Equilibrium, Kinetic, and Thermodynamic Study of Removing Methyl Orange Dye from Aqueous Solution Using Zizphus spina-christi Leaf Powder
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In this study, Zizphus spina-christi leaf powder was applied for the adsorption of methyl orange. The effect of different operating parameters on the Batch Process adsorption was investigated such as solution pH (2-12), effect of contact time (0-60 min.), initial dye concentration (2-20 mg/L), effect of adsorbent dosage (0-4.5 g) and effect of temperature (20-50ᵒC). The results show a maximum removal rate and adsorption capacity (%R= 23.146, qe = 2.778 mg/g) at pH = 2 and equilibrium was reached at 40 min. The pseudo- second-order kinetics were found to be best fit for the removal process (R2 = 0.997). Different isotherm models (Langmuir, Freundlich, Dubini-Radushkevich,Temkin)  were applied in this stud

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