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
Mon Jan 01 2018
Journal Name
Iraq J Embryos Infert Res
The effects of progesterone on mice offspring testis development and anogenital distance postnatally
...Show More Authors

Background: Analysis of human reports and comparison with results of experimental animals indicate that the effects of progesterone on human not analogous to experimental animals fetus, many studies showed that exposure to progesterone during developing of genital tract of human fetus was not teratogenic. Other studies which performed on laboratory animals found association between progesterone administration during gestation and genital malformation. Objectives: to explore the effect of progesterone in 10.2 mg/kg intraperitoneal injection in mice on testis development and anogenital distance. Materials and Methods: ten pregnant mice divided into five mouse control group that injected10. 2mg/kg sesame oil and treated group that injected pro

... Show More
Publication Date
Mon Jul 31 2023
Journal Name
Pakistan Heart Journal
The Effects of Planned Program on Nurses' Practices for Intramuscular Injection Among Pediatric
...Show More Authors

Publication Date
Fri Sep 04 2015
Journal Name
International Journal Of Academic Research In Progressive Education And Development
The Influence of Three Teaching Methods on Undergraduate Physics Students' Group Work Skill
...Show More Authors

The purpose of this study is to compare the influence of three teaching methods, as represented by problem-based learning (PBL), the PBL with lecture method, and the conventional teaching on undergraduate physics students' group work skills among bachelor’s degree physics students. In this study, the pre- and post-test were done and the instruments were administered to the students for data collection. The actual sample size comprises of 122 students, who were selected randomly from the physics department, college of education in iraq. Overall, the statistical results rejected null hypothesis of this study. Thus, using the PBL without or with lecture method enhances the skills of the group work among the bachelor’s degree physics studen

... Show More
Publication Date
Mon Oct 24 2022
Journal Name
Energies
Double-Slope Solar Still Productivity Based on the Number of Rubber Scraper Motions
...Show More Authors

In low-latitude areas less than 10° in latitude angle, the solar radiation that goes into the solar still increases as the cover slope approaches the latitude angle. However, the amount of water that is condensed and then falls toward the solar-still basin is also increased in this case. Consequently, the solar yield still is significantly decreased, and the accuracy of the prediction method is affected. This reduction in the yield and the accuracy of the prediction method is inversely proportional to the time in which the condensed water stays on the inner side of the condensing cover without collection because more drops will fall down into the basin of the solar-still. Different numbers of scraper motions per hour (NSM), that is

... Show More
View Publication
Scopus (4)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Thu Dec 31 2009
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Seasonal abundances of adult fly species on the exposed carcasses in Baghdad City
...Show More Authors

Publication Date
Mon Sep 30 2024
Journal Name
مجلة جامعة الانبار للعلوم البدنیة والریاضیة
Music and its impact on the sports and military scene of Mesopotamian civilization
...Show More Authors

The ancient Iraqis in the Mesopotamian civilization practiced various sports activities and physical exercises to develop their physical fitness until these practices became a part of their lives and accompanied their religious, social, and military celebrations. Music had a presence in many sports scenes, and the presence of musicians and musical instruments with the armies indicated its great role. In the military scene, the research aims to shed light on the archaeological evidence and evidence of the integration of music with the sports and military scene in Mesopotamian civilization and to explore the impact of music in the sports and military scene of Mesopotamian civilization. The historical approach was adopted in collecting and des

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jan 27 2024
Journal Name
Caspian Journal Of Environmental Sciences,
Morphological study on the form and number of eyes in scorpions and spiders
...Show More Authors

Scorpions and spiders belong to the class Arachnida in phylum Arthropoda. Scorpions are easily distinguished by median eyes on obvious the center of the carapace and have one pair, and lateral eyes have 2-8 in some species. Scorpions do not have good eyesight so the median eyes have always been simple and they are more sensitive than the lateral pairs. They have anterior median eyes (AME) with narrow field of view and pairs of lateral eyes (LE) with more sensitivity and response to light. Family Buthidae have 2-6 lateral eyes in Compsobuthus Mesobuthus, Hottentotta, while Vaejovidae, Chactidae and Chaerilidae have 2 pairs of lateral eyes. In addition, 3 pairs are found in Orthochirus and Androctonus. Spiders have six eyes in family Pholicid

... Show More
View Publication
Publication Date
Sun Apr 03 2016
Journal Name
Journal Of Educational And Psychological Researches
The use of social networking sites (facebook) and its impact on social relations
...Show More Authors

      Is the subject of Facebook of more topics that aroused interest and that it provides the features and services that allows users to direct communication and interaction and dialogue with others, and deals with the subject of research the use of Facebook and its effects left by the social relations, as the field study was conducted on a sample of 130 students from students Baghdad University of males and females in the Faculty of Political Science and Agriculture, Science and Education, Girls, and limited the sample to Facebook users exclusively to test the study hypotheses and relationships connectivity, and the results revealed the presence of a significant impact of Facebook in th

... Show More
View Publication Preview PDF
Publication Date
Sat Mar 01 2014
Journal Name
Renewable And Sustainable Energy Reviews
Review on the development of natural dye photosensitizer for dye-sensitized solar cells
...Show More Authors

View Publication
Scopus (365)
Crossref (341)
Scopus Clarivate Crossref
Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
Synthesis and Antibacterial Evaluation for Some New Schiff-bases Derived from P-aminoacetanilide
...Show More Authors

Derivatives of Schiff-bases possess a great importance in pharmaceutical chemistry. They can be used for synthesizing different types of bioactive compounds. In this paper, derivatives of new Schiff bases have been synthesized from several serial steps. The acid (I) was synthesized from the reaction of dichloroethanoic acid with 2 moles of p-aminoacetanilide. New acid (I) converted to its ester (II) via the reaction of (I) with dimethyl sulphate in the present of anhydrous of sodium carbonate and dry acetone. Acid hydrazide (III) has been synthesized by adding 80% of hydrazine hydrate  to the new ester using ethanol as a solvent. The last step included the preparation of new Schiff-bases (IV-VIII) by the reaction of acid hydrazide with

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (1)
Scopus Crossref