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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
Wed Dec 01 2021
Journal Name
Case Studies In Construction Materials
CFRP strengthening efficiency on enhancement punching shear resistance of RC bubbled slabs with openings
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Publication Date
Sun Jan 08 2023
Journal Name
Journal Of Planner And Development
Lebanese building law between texts, Application gaps and land scarcity
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This paper examines the gaps in Lebanese building law as well as the exploitation of contractors, stakeholders, and residents in order to make illegal profits at the expense of The Shape of urban agglomerations and their expansion in cities and rural areas, which is contrary to the principles of sustainable land development. It also emphasizes the amplification of the factors of vertical and horizontal building investments in the implementation of buildings contrary to the license, as well as the burden that this places on the city's resulting infrastructure and ability to absorb the activities and needs of its residents. The study then presents recommendations in the process of transformation in the technique of planning and application

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Publication Date
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
Synthesis, Characterization of New Metal Complexes of Co (II), Cu (II), Cd (II) and Ru (III) from azo ligand 5-((2-(1H-indol-2-yl)ethyl) diazinyl)-2- aminophenol, Thermal and Antioxidant Studies
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A novel metal complexes Cu (II), Co (II), Cd (II), Ru (III) from azo ligand 5-((2-(1H-indol-2-yl)
ethyl) diazinyl)-2-aminophenol were synthesized by simple substitution of tryptamine with 2-aminophenol.
Structures of all the newly synthesized compounds were characterized by FT IR, UV-Vis, Mass spectroscopy
and elemental analysis. In addition measurements of magnetic moments, molar conductance and atomic
absorption. Then study their thermal stability by using TGA and DSC curves. The DCS curve was used to
calculate the thermodynamic parameters ΔH, ΔS and Δ G. Analytical information showed that all complexes
achieve a metal:ligand ratio of [1:1]. In all complex examinations, the Ligand performs as a tri

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Publication Date
Sun Jun 26 2022
Journal Name
جامعة بغداد/ كلية التربية للعلوم الصرفة - ابن الهيثم
برنامج تدريبي قائم على دمج مهارات التفكير المستقبلي مع أنماط التفاعل الصفي وأثره على الكفاءة الذاتية الأكاديمية لمدرسي الرياضيات ومهارات الحل الإبداعي لطلبتهم
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Publication Date
Tue Sep 01 2020
Journal Name
Baghdad Science Journal
Reconstruction of Three-Dimensional Object from Two-Dimensional Images by Utilizing Distance Regularized Level Algorithm and Mesh Object Generation
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Three-dimensional (3D) reconstruction from images is a most beneficial method of object regeneration by using a photo-realistic way that can be used in many fields. For industrial fields, it can be used to visualize the cracks within alloys or walls. In medical fields, it has been used as 3D scanner to reconstruct some human organs such as internal nose for plastic surgery or to reconstruct ear canal for fabricating a hearing aid device, and others. These applications need high accuracy details and measurement that represent the main issue which should be taken in consideration, also the other issues are cost, movability, and ease of use which should be taken into consideration. This work has presented an approach for design and construc

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Effect of Using tow Methods of Pronounced and written Feed Back in Academic acquisition of students of technical medicine institute in philosophy curriculum
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The world faces, in the last years of the last century and the beginning
of the current century i.e. the 21st century, a great expansion and a large
openness on new worlds in studies differ in their development, detection of
thinking methods and practice of mental processes.
The recent studies have proved an increase in the scientific
achievement among students through the presence of new techniques one of
which is Landa Organizing and Exploring Model concerning Physiology that
deals with various body organs.
This research aims at identifying the effectiveness of Landa Model on
the achievement of the Technical Medicine Institute students in Physiology so
as to be sure of the following nil hypothesis: there i

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Publication Date
Wed Jan 01 2020
Journal Name
Proceedings Of The 2020 2nd International Conference On Sustainable Manufacturing, Materials And Technologies
The food web prey-predator model with toxin
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Publication Date
Wed Dec 15 2010
Journal Name
Iraqi Journal Of Laser
Influence of 805 nm Diode Laser on Plasmid Content of Some Locally Isolated Escherichia coli and Proteus Mirabilis
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This work aimed to investigate the effect of Diode laser 805 nm on plasmid DNA and RNA
contents of some Gram negative bacteria represented by Escherichia coli and Proteus mirabilis isolates
.Plasmid extraction was done using two methods (Salting out and CTAB method).Different powers and
pulse repetition rates for 805 nm Diode Laser were used to study this effect. Results revealed that the
plasmid profile of the two species were highly affected using (2, 3) W at different frequencies including
5and 10 kHz as compared with 1 kHz while plasmids were gradually disappeared at 1W, 10 kHz. In the
same time the shining of RNA was also decreased gradually then disappeared with increasing powers
especially at 2W and 10 kHz cau

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Ecological Engineering
Contaminants Removal from Real Refinery Wastewater Associated with Energy Generation in Microbial Fuel Cell
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Publication Date
Sat Sep 30 2017
Journal Name
Al-khwarizmi Engineering Journal
Influence of Nanoreinforced Particles (Al2O3) on Fatigue Life and Strength of Aluminium Based Metal Matrix Composite
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Abstract

     In this investigation, Al2O3 nano material of 50nm particles size were added to the 6061 Al aluminium alloy by using the stir casting technique to fabricate the nanocomposite of 10wt% Al2O3. The experimental results observed that the addition of 10wt% Al2O3 improved the fatigue life and strength of constant and cumulative fatigue. Comparison between the S-N curves behaviour of metal matrix (AA6061) and the nanocomposite 10wt% Al2O3 has been made. The comparison revealed that 12.8% enhancement in fatigue strength at 107cycles due to 10wt% nano reinforcement. Also cumulative fatigue l

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