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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 Aug 15 2023
Journal Name
Bionatura
The role of ferric citrate in a sample of Iraqi patients on hemodialysis- A randomized controlled clinical trial
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Background: Uncontrolled hyperphosphatemia is the main difficulty facing staff treating patients with end-stage renal disease on hemodialysis. Sevelamer and calcium-containing phosphate binders have been associated with cost burden and tissue calcification, respectively. Therefore, the current trial was targeted to investigate the efficacy of a new phosphate binder, ferric citrate, in a sample of Iraqi patients with end-stage renal disease on hemodialysis. Keywords: Ferric citrate, Hemodialysis Phosphate binder

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Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
An Experimental Study of the Effects of Coolant Fluid on Surface Roughness in Turning Operation for Brass Alloy
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The effect of different cutting fluids on surface roughness of brass alloy workpiece during turning operation was carried out in this research. This was performed with different cutting speed, while other cutting parameters had been regarded as constants(feeding rate , and depth of cut). Surface roughness of machined parts that will be tested by electronic surface roughness tester .The results show that the standard coolant gives the best values of surface roughness for fixed cutting speed ,followed by sun flower oil that has approximately the same effect, while the air stream as a coolant gave unsatisfied results for the evaluation of surface roughness.

In the other hand the best values of surface roughness were recorded for max

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Publication Date
Sat Dec 02 2023
Journal Name
Journal Of Engineering
Discussion on the Structural Design Index and Design Method of Widening and Splicing Lane of Old Asphalt Pavement
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The splicing design of the existing road and the new road in the expansion project is an important part of the design work. Based on the analysis of the characteristics and the load effect of pavement structure on splicing, this paper points out that tensile crack or shear failure may occur at the splicing under the repeated action of the traffic load on the new/old pavement. According to the current structure design code of asphalt pavement in China, it is proposed that the horizontal tensile stress at the bottom of the splicing layer and the vertical shear stress at other layers of the splicing line should be controlled by adjusting the position and size of the excavated steps in addition to the conventional design ind

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Publication Date
Fri Dec 15 2023
Journal Name
Journal Of Baghdad College Of Dentistry
Comparing the effectiveness of using three different re-mineralizing pastes on remineralisation of artificially induced white spot lesion
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Background: This study aimed to compare the surface microhardness (MH) and mineral content of white spot lesions(WSLs) after using bioactive glass (BAG)casein phosphopep-tides-amorphous calcium phosphate(CPP-ACP),and nanohydroxyapatite(Nano-HAP) under pHcycling. Material and method:18 sound maxillary first premolar were used for the study.10 were selected for the vickers microhardness test, For Energy-dispersive X-ray spectroscopy analysis (EDX), the remaining 8 premolar teeth were used, 40 sections of enamel blocks (Four from each tooth) were produced from the middle part of the buccal and palatal surfaces of teeth for MH test while 48 sections of enamel blocks (Six from each tooth) were produced for EDX analysis. Enamel slabs were

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Publication Date
Wed Jul 01 2020
Journal Name
Journal Of Physics: Conference Series
“Impress of rotation and an inclined MHD on waveform motion of the non-Newtonian fluid through porous canal”
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Abstract<p>Waveform flow of non-Newtonian fluid through a porous medium of the non-symmetric sloping canal under the effect of rotation and magnetic force, which has applied by the inclined way, have studied analytically and computed numerically. Slip boundary conditions on velocity distribution and stream function are used. We have taken the influence of heat and mass transfer in the consideration in our study. We carried out the mathematical model by using the presumption of low Reynolds number and small wave number. The resulting equations of motion, which are representing by the velocity profile and stream function distribution, solved by using the method of a domain decomposition analysis a</p> ... Show More
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Publication Date
Fri Dec 01 2023
Journal Name
Baghdad Science Journal
Solving the Hotdog Problem by Using the Joint Zero-order Finite Hankel - Elzaki Transform
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This paper is concerned with combining two different transforms to present a new joint transform FHET and its inverse transform IFHET. Also, the most important property of FHET was concluded and proved, which is called the finite Hankel – Elzaki transforms of the Bessel differential operator property, this property was discussed for two different boundary conditions, Dirichlet and Robin. Where the importance of this property is shown by solving axisymmetric partial differential equations and transitioning to an algebraic equation directly. Also, the joint Finite Hankel-Elzaki transform method was applied in solving a mathematical-physical problem, which is the Hotdog Problem. A steady state which does not depend on time was discussed f

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Publication Date
Thu Dec 01 2011
Journal Name
Iraqi Journal Of Physics
Synthesis of calcium hydroxyapatite powder from hen’s eggshell
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The interest in calcium phosphates arises from the fact that bones contain a high percentage of mineralized calcium phosphate . In this study, pure and biocompatible hydroxyapatite (HAP) powder was successfully synthesized using hen’s egg shell as calcium source and phosphoric acid by precipitation method.The precipitate obtained was subjected to ripenning process for 24 hours, filtered, air dried, and calcined at temperatures of 400,800,900,and 1000 ºC.
X-Ray diffraction(XRD) technique was used to investigate the formation of HAP powder, XRD results revealed the HAP formation and also indicate no occurrence of secondary phases. Fourier Transform Infrared(FT-IR) spectrum shows the characterstic peaks for phosphate and hydroxyl grou

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Publication Date
Mon May 01 2017
Journal Name
Applied Mathematics And Computation
Reconstruction of time-dependent coefficients from heat moments
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Publication Date
Sun Oct 30 2011
Journal Name
Journal Of Engineering
Production of Biodiesel Fuel from Used vegetable Oil
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Used vegetable oil was introduced to transesterfication reaction to produce Biodiesel fuel suitable for diesel engines. Method of production was consisted of filtration, transesterfication, separation and washing. Transesterfication was studied extensively with different operating conditions, temperature range (35-80o C), catalyst concentration (0.5-2 wt. % based on oil), mixing time (30-120 min.) with constant oil/methanol weight ratio 5:1 and mixing speed 1300 rpm. The concentration of Fatty acid methyl esters (Biodiesel) was determined for the transesterficated oil samples, besides of some important physical properties such as specific gravity, viscosity, pour point and flash point. The behavior of methyl esters production and the

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Publication Date
Sun Mar 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Preparation of Polyvinyl Alcohol from Local Raw Material
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Polyvinyl alcohol, (PVA) was prepared using polyvinyl acetate emulsion (manufactured by Al-Jihad factory,
That-Al-Sawary Company) as a local raw material. In this investigation, polyvinyl acetate emulsion was converted to
solid form by coagulation the polymer from its emulsion using sodium sulphate salt as coagulant aid, then alcoholyzed
the solid polyvinyl acetate in methanol using sodium hydroxide as catalyst, polyvinyl alcohol produced by this method is
a dry, white to yellow powder.
Three affecting variables on the degree of hydrolysis of PVA were studied, these variable are Catalyst to
polymer weight ratio in the range of 0.01 – 0.06, reaction time in the range of 20 – 90 min, and reaction temperature in
the

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