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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 Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
EL ANÁLISIS DE ERRORES DEL LEÍSMO Y LAÍSMO EN EL PAPEL DIDÁCTICO PARA LOS ALUMNOS DEL DEPARTAMENTO ESPAÑOLEN LA FACULTAD DE LENGUAS EN IRAK Search Summary: The analysis of the mistakes of the personal pronouns in effect replaces him in the
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During the educational practices in the Spanish department at the Faculty of Languages ​​, University of Baghdad , we noticed that the personal pronouns in effect replaced by the direct and indirect characterized hardly be expressed , and the difficulty of her education.

Rationale: I chose this topic because the personal pronouns differ between the Spanish language and the Arabic language. We believe that this study may be useful not only for language teachers, but also for students, because it can contribute to a greater awareness of and correct weaknesses.

Objectives: To apply the model from which to address the problems in the use of personal pronouns Spanish , and the difference between effect of direct and indire

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Publication Date
Tue Oct 16 2018
Journal Name
International Journal Of Pharmaceutical Quality Assurance
Effects of Bacterocin from MRSA and Nigella Sativa (seed oil) against Biofilm from MRSA
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A many risk challenge in (settings hospital) are multi- bacteria are antibiotic-resistant. Some type strains that ability adhesion surface-attached bio-film census. Fifteen MRSA isolates were considered as high biofilm producers Moreover all MRSA isolates; M3, M5, M7 and M11 produced biofilms but the thickest biofilm seen M7strain. The MIC values of N. sativa oil against clinical isolates of MRSA were between (0.25, 0.5, 0.75, 1.0) μg/ml While MRSAcin (50, 75, 100, 125) µg\ ml. All biofilms treated with MRSAcin and Nigella sativa developed a presence of live cells after cultured on plate agar with inhibition zone between MIC (18 – 15) and (14- 11)mm respectively.Yet, results showed that MRSA supernatant developed a inhibitory ef

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Publication Date
Tue Jan 02 2018
Journal Name
Journal Of Entomology And Zoology Studies
Isolation and identification of Enterococcus fecalis from cow milk samples and vaginal swab from
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The aim of the present study was to isolated the Enterococcus spp. from milk samples of cow and vaginal swabs from aborted women and patient women in Baghdad during September 2016 to april 2017. All 100 milk sample collecting was carried out on California Mastitis Test (CMT) and the positive Percentage of CMT reactions was 5% and the percentage of Enterococcus isolates from mastitic milk was 60% and 30% from nonmasitic milk. The prevalence of Enterococcus spp was 31% of milk samples and the prevalence of Enterococcus spp. Isolates were 67.74% of the isolates of cow milk samples were Enterococcus faecalis, 25.80% was Group D and 6.45% was non groupable while Enterococcus spp. isolates from aborted women samples were 20% and all isolated was

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Publication Date
Wed Feb 20 2019
Journal Name
Iraqi Journal Of Physics
The solar eclipse and its relation with higree months
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The solar eclipse occurs at short time before the crescent birth moment when the moon near any one of moon orbit nodes It is important to determine the synchronic month which is used to find Higree date. The 'rules' of eclipses are: 

Y= ± 0.997  of Earth radius , the solar eclipse is central and 0.997 < |Y| < 1.026 the umbra cone touch the surface of the Earth, where Y is the least distance from the axis of the moon's shadow to the center of the Earth in units of the equatorial radius of the Earth.

A new model have been designed, depend on the horizontal coordinates of the sun, moon, the distances Earth-Moon (rm), Earth-sun (rs) and |Y| to determine the date and times of total solar eclipse and the geogra

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Publication Date
Sat Jun 29 2013
Journal Name
Journal Of Statistics Applications & Probability
Analyzing Skewed Data with the Epsilon Skew Gamma distribution
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A new distribution, the Epsilon Skew Gamma (ESΓ ) distribution, which was first introduced by Abdulah [1], is used on a near Gamma data. We first redefine the ESΓ distribution, its properties, and characteristics, and then we estimate its parameters using the maximum likelihood and moment estimators. We finally use these estimators to fit the data with the ESΓ distribution

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Publication Date
Thu Jan 10 2019
Journal Name
Journal Of The College Of Education For Women
Personal intelligence relationship with the management agliation among teachers
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       Personal intelligence is thinking about an other person , understanding him, have sympathy and differentiation between people, and to appreciate their own point of view, with the sensitivity to their motives, behavior, and goals, so this intelligence involves dealing with a person or group of persons effectively and in normal or logical manner.

      Emotions management is to achieve emotional balance by controlling the emotions continuously, self disciplining, keeping away from excitement sources, and dealing with bad situations in constructive way to achieve the psychological stability .  

  • the study aims

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Publication Date
Thu Feb 08 2024
Journal Name
Engineering, Technology &amp; Applied Science Research
Making Different Topographic Maps with the Surfer Software Package
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The main objective of this study is to describe the preparation of topographic maps using the Surfer software. A total of 159 regularly distributed Ground Control Points (GCPs) were collected with the use of the Differential Global Positioning System (DGPS). Seven methods (Contour Map, Post Map, 3D Surface Map, 3D Wireframe Maps, Grid Vector-1 Map, Color Relief Map, and Shaded Relief Maps) at the Surfer environment were used to prepare the topographic maps at the Mukhtar Village near the Al-Fallujah City. Contour lines with other features were superimposed on the DEM layer, which refers to the topography of the terrain inside this study area. The accuracy of the database's results was estimated, essential maps were given, and the re

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
LOCAL NEWS SOURCES IN THE IRAQI NEWSPAPERS: Local news sources in the Iraqi newspapers (An analytical study of local news sources In the newspaper Al-Zaman for the period from 1/6/2006 to 06/30/2006)
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Local news is an important topic of the press because of its importance to readers. It touches their daily life in one way or another, which makes them interested in and followers of them. Hence the importance of local news, as it interests a wide segment of readers.
There are many sources of newspapers for obtaining local news, as these sources are distributed to the newspaper's own sources and external sources.

Self-sources are the newspaper's own sources, through which it is possible to obtain this news, such as the representatives of the newspaper and its correspondents and the journalists working in it. This is the example in this way.
The external sources are distributed to local and international news agencies and sa

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Publication Date
Sun Dec 01 2002
Journal Name
Iraqi Journal Of Physics
Dependence of the Hall Mobility and Carrier Concentration on Thickness and Annealing Temperature
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Hall effect measurements have been made on a-As2Te3 thin films different thickness film in the range (200-350) nm. The Hall mobility in a-As2Te3 thin films decreases with increasing annealing temperature but the carrier concentration increases. When increasing the film thickness increases the Hall mobility decreases, while the carrier concentration increases.

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Publication Date
Sun Jun 01 2025
Journal Name
Toxicology Reports
The effects of methamphetamine intoxication on acute kidney injury in Iraqi male addicts
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