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 Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Rationalization of clothes consumption: The Rationalization of clothes consumption
...Show More Authors

Abstract
The study aims to recognize the degree of consumptions awareness of the
Iraqi family; the conscious and studied planning of the family; budget and the
object study of the rationalization s consumption.
The research study 100 specimens of both students and employees who
are housewives at the department of home economics of the college of
Education for women.
Questioner the items are 22.
One of the most important results that the study finds is the availability of
consumption's awareness's level particularly of low income families and
college degrees hdders who are over 35.
The study recommends the necessity of a conscious and studied
planning of the family's budget; its purchase and consumption

... Show More
View Publication Preview PDF
Publication Date
Thu Sep 15 2022
Journal Name
Al-academy
Attributes of the figure in the work of Afifa Aleiby
...Show More Authors

The experiments and artistic performances in contemporary Iraqi painting varied between objective simulation and experimentation in other invisible worlds through metaphor and employment to express the latent implications between the human relationship with the tangible and the intangible. The research problem contained the answer to the following questions to understand the formal features in Afifa Laibi's drawings: What are the formal features of Afifa Laibi's drawings and what are the intellectual transformations that she embodied in presenting her subjective subjects? Did the Iraqi and global environmental changes and influences contribute to the forms of Afifa Laibi? The importance of the research also lies in the study of one of th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Married population of Baghdad (The study of the POPULATION geography)
...Show More Authors

The study found a number of results. The most prominent were the low married during the years of the study in 1997-2012. The study also showed the level of administrative units that the percentage of widows and single rise in urban and rural decline. This is due to the different nature of urban and rural society of the behavior and social habits and traditions.As the proportion of divorced and unmarried are decreased in urban and increase proportion in the countryside, and this is due to the influence of the rural population in the urban centers. As well as the study showed that there was a significant effect of the economic and social factors and other factors on marital status on its parts in the study area.

View Publication Preview PDF
Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
The Cognitive Conception Anxiety of the University of Baghdad Students
...Show More Authors

The rabid development in life and technology arouse the anxiety, stress, and fear of people. Accordingly the maladjustment and deceived conceptions appear in their behaviors which influence their selves and others.
These changes and development in society influence the university students' life, personality, thoughts and behavior. An exceeding in anxiety and fear has negative effect on everyday life activities and. negative effect on both mind and body.
The problem of the study is centered around cognitive conception anxiety of the university students.
The university students have their special importance in society and nation development, therefore many studies search in their personality and the effect of anxiety on them to fi

... Show More
View Publication Preview PDF
Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Psychological analysis of the drawings of prisoners in the Kurdistan
...Show More Authors

The goal of current research to identify the implications of intellectual and psychological drawings of women in prison in Sulaimaniya province through her paint and collected through cooperation with the creativity of the development organization of women in Sulaimaniya, consisted search of five chapters, the first chapter contains the goals of the research and its problem and its significance in addition to its limits and determine the terminology, while the second chapter included the theoretical framework and the literature on the subject of the search, and in the third quarter where he explained the researchers research methodology and procedures, either in the fourth quarter may offer researchers graphics prisoners and then read th

... Show More
View Publication Preview PDF
Publication Date
Tue Jan 10 2023
Journal Name
International Journal Of Emerging Technologies In Learning (ijet)
The Importance of Using the Internet of Things in Education
...Show More Authors

The subject of the Internet of Things is very important, especially at present, which is why it has attracted the attention of researchers and scientists due to its importance in human life. Through it, a person can do several things easily, accurately, and in an organized manner. The research addressed important topics, the most important of which are the concept of the Internet of Things, the history of its emergence and development, the reasons for its interest and importance, and its most prominent advantages and characteristics. The research sheds light on the structure of the Internet of Things, its structural components, and its most important components. The research dealt with the most important search engines in the Intern

... Show More
View Publication Preview PDF
Scopus (48)
Crossref (32)
Scopus Crossref
Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of the (PEOE) Model in Teaching Science to Develop the Skills of Generating and Evaluating Information and the Scientific Sense among Intermediate First Grade Students
...Show More Authors

The research aimed mainly to discover the effectiveness of the (PEOE) model in teaching science to develop the skills of generating and evaluating information and the emotional side of the scientific sense of the intermediate first grade students. An experimental approach with a quasi-experimental design called pre-test and post-test control design was used. The research sample consisted of (60) students, who were selected in a random cluster method, (30) students in the experimental group studied the unit "The Nature of Material" using the (PEOE) model, and (30) students in the control group studied according to the prevailing method of teaching. The research materials and tools were represented in: a teacher's guide for teaching the un

... Show More
View Publication Preview PDF
Publication Date
Tue Jun 18 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Performance Measurement and Evaluated on The Lean Accounting
...Show More Authors

At the last two decades , The environment has witnessed tremendous changes in many fields with the huge competition , various technological development and customer satisfaction , that are reflected in economic units a doption for lean production system.   

   Lean accounting that has appeared as a response for change occurred of economic units adoption for changes occurred of economic units adoption for lean production instead of wide production system , has devised new performance measures suitable for economic units adoption for lean ideas: and helping in providing suitable information about evaluating economic unit performance , these measures are divided into three levels , cell level,value flow level , a

... Show More
View Publication Preview PDF
Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The psychological and health implication on drugs’ users
...Show More Authors

The research aims to identify the meaning of drug addiction, which being one of the behavioral-deviation signs. It largely seems similar to alcohol-addiction. World health organization has defined drug addiction as a sporadic or chronic-state of intoxication emerges of recurrent-consumption of drugs that impact harmfully on individual and society. The second aim is to study the psychological and health implications on drugs’ users and thirdly to design a psychological-program for those who take drugs.     

View Publication Preview PDF
Publication Date
Sun Jun 03 2012
Journal Name
Baghdad Science Journal
On The Queuing System M/Er/1/N
...Show More Authors

In this paper the queuing system (M/Er/1/N) has been considered in equilibrium. The method of stages introduced by Erlang has been used. The system of equations which governs the equilibrium probabilities of various stages has been given. For general N the probability of j stages of service are left in the system, has been introduced. And the probability for the empty system has been calculated in the explicit form.

View Publication Preview PDF
Crossref