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
Thu Jan 01 2015
Journal Name
Journal Of Engineering
Wastewater Bio-solids Management for Fertilizer Quality Using Co- composting Process
...Show More Authors

Co-composting process can be acquired by combining organic fraction of municipal solid waste (OFMSW) with sewage sludge (SS) and mature compost (MC) as enhancement and bulking agent to overcome the problems of municipal solid waste and wastewater treatment plants besides the finally produced fertilizer usage for agriculture and horticulture. The effects of different mixture ratios of (OFMSW), (SS) and (MC) on the performance of composting process were investigated in this study. Piles of about 10 kg were prepared by mixing OFMSW, SS and MC in three different ratios (w/w) [OFMSW: SS: MC= 3:1:1, 3:2:1, and 3:3:1]. Results showed that the pile [3:1:1] was most beneficial to composting. The final compost products contained a

... Show More
View Publication
Publication Date
Mon Jan 01 2018
Journal Name
Journal Of Physical Education
Designing and Standardizing two Passing tests for the Initial selection of Individuals With Simple Mental Disabilities In Futsal
...Show More Authors

The five-a- Side Soccer for people with a minor mental disability has become as important as many other sporting events. Therefore, the researcher considers that the basic skills tests are suited to the level of the tested individuals in terms of their age and mental ability. The technical aspects were adopted as a means of selecting from They are qualified to practice this game in the simplest form, so show the importance of the problem of research through the design and codification of two tests of handling skills belonging to this category and adopted by the training cadres during the selection process. The research community for people with minor mental disabilities determines the male category of the mental and social disability instit

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
Social Skills and its Relationship with Self-Regulation of Gifted Students According to the academic Stage and Gender
...Show More Authors

This study aimed at investigating the level of social skills and its relationship with self-regulation among gifted students according to the academic stage and gender. The sample consisted of (417) male and female students at King Abdullah II School for Excellence in Salt, Jordan. Two instruments were used to collect the data; A scale of social skills and a scale of self-regulation. The results revealed that the level of social skills was high among gifted students. There were statistically significant differences in the social skills among gifted students according to their academic stage in favor of the secondary stage and according to their gender in favor of female students. There were statistically signific

... Show More
View Publication Preview PDF
Publication Date
Thu Jun 01 2023
Journal Name
Iraqi Journal Of Physics
Design and Analysis of the Hexagonal-Shaped Antenna with Multi-Band Feature for WLAN, WiMAX, and LTE Applications
...Show More Authors

Developing and researching antenna designs are analogous to excavating in an undiscovered mine. This paper proposes a multi-band antenna with a new hexagonal ring shape, theoretically designed, developed, and analyzed using a CST before being manufactured. The antenna has undergone six changes to provide the best performance. The results of the surface current distribution and the electric field distribution on the surface of the hexagonal patch were theoretically analyzed and studied. The sequential approach taken to determine the most effective design is logical, and prevents deviation from the work direction. After comparing the six theoretical results, the fifth model proved to be the best for making a prototype. Measured results rep

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sat Mar 02 2019
Journal Name
World Heart Journal
Assessment of the Left Ventricular Mass (LVM) among Patients with Diabetes in Relation to Age Using Doppler Echocardiography
...Show More Authors

Background: Diabetes mellitus a major factor that has adverse effects on the vascular system and the heart. It causes an increase in cardiac muscle thickness, resulting in decreased compliance and increased peripheral arterial stiffness. This study aims to assess the left ventricular mass (LVM) and left ventricular hemodynamic changes in diabetic patients measured by Doppler echocardiography. Patients and Methods: The study included 50 diabetic patients ranging in age between 25 and 80 years, (mean age: 54.1 ± 15.10, 19 males, 31 females) and 50 healthy subjects, aged 25 to 80 years (mean age: 48.52 ± 14.45, 11 males, 39 females). Doppler echocardiography was used to assess left ventricular function. The measurements included

... Show More
Publication Date
Fri Oct 06 2023
Journal Name
Journal Of The Pakistan Medical Association
The role of Tumour Necrosis Factor Alpha (TNF-ALPHA) serum level and genetic polymorphisms with cutaneous leishmania infections
...Show More Authors

Objective: To assess the role of tumour necrosis factor alpha level and genotyping in susceptibility to leishmaniasis.Method: The case-control study was conducted from March to July 2021 at Baqubah Teaching Hospital, Diyala, Iraq,and comprised patients of cutaneous leishmaniasis in group A and healthy controls in group B. The serum level andsingle nucleotide polymorphisms of tumour necrosis factor-alpha rs41297589 and rs1800629 were compared betweenthe groups. Data was analysed using SPSS 28.Results: Of the 150 subjects, there were 75(50%) in group A; 39(52%) males and 36(48%) females with mean age23.91±13.14 years. The remaining 75(50%) subjects were in group B; 38(50.7%) males and 37(49.3%) females withmean age 22.84±4.35 years.

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (2)
Scopus Clarivate Crossref
Publication Date
Sun Jul 20 2025
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study and Investigation of the Charge Transfer Rate Production in N3-Senstized Dye Contact with ZnS Semiconductor System
...Show More Authors

In this work, the rate of charge transfer (CT) reaction at the N3-ZnS interface was calculated using a quantitative computational model to evaluate the efficiency of N3-ZnS heterojunction dye-sensitized solar cell devices using different types of solvents. This work discussed the influence of the effective driving energy force on the charge transport rate and performance of N3-ZnS devices with various solvents based on a donor-acceptor model. A solar cell model was used to study the optical efficiency when changing some of its parameters, such as the type of material and the thickness of the film, as they are important factors influencing the quality of the solar cell. It was found that the transition energy varies with different so

... Show More
View Publication
Crossref
Publication Date
Sat Nov 29 2025
Journal Name
Journal Of Physical Education
Designing and Standardizing two Dribbling Tests for the Initial selection of Individuals With Simple Mental Disabilities In Futsal
...Show More Authors

The game of football is one of the most popular games in the world because of its beauty in the hearts of its fans. From this position, the game of five football for people with simple mental disability has become as much attention to many other sporting events, so the researchers believe that the tests of basic skills match the level of individuals tested In terms of their age and mental ability, the technical aspects were adopted as a means of selecting those who are qualified to practice this game in the simplest form, so the importance of the research problem in designing and standardizing two dribbling skating tests for members of this category and It depends by training their cadres during the selection process. The research community

... Show More
View Publication Preview PDF
Publication Date
Wed Dec 28 2016
Journal Name
Environmental Technology
Remediation of groundwater contaminated with the lead–phenol binary system by granular dead anaerobic sludge-permeable reactive barrier
...Show More Authors

Scopus (20)
Crossref (19)
Scopus Clarivate Crossref
Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Organizational renewal capabilities with the framework of Strategic leadership An Analytical comparative Research At some Hospitals in Baghdad
...Show More Authors

Strategic leadership is the main source to enable organizations of excellence in light of turbulent environment, it is also the capabilities of organizational renewal organization’s ability to anticipate changes that take place or possible occurrence.

As a result of the many changes that characterize the environment where they operate researched hospitals, many of them began looking for ways to help it achieve a lot of their own competitive advantages.

The subject of organizational renewal capabilities of subjects that are not obvious interest in the Arab environment in general and Iraq in particular, and longer. The problem of the research and field presence of deficiencies in

... Show More
View Publication
Crossref