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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
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Intermediate Role Of information Technology In The Relationship To The Entrepreneurial Orientation and Success Factors Of The Project (Analytical exploratory research in Al – Zawraa General Company)
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The purpose of the current research is to identify the reality and applicability of the entrepreneurial approach in its dimensions (creative, proactive, independent, risk tolerant, offensive) and its impact on the success factors of the project (organizational commitment, communication, project team, project monitoring) Access to information, treatment, storage), which is a significant and important link in the success and development of industrial projects with the possibility of studying and analyzing the provision of the appropriate environment for this.

 the research started from a problem expressed by a number of intellectual and practical questions aimed at answering them as well as To answer a

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Publication Date
Mon Dec 20 2021
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
MOLECULAR CHARACTERIZATION OF ANISAKID NEMATODES HYSTEROTHYLACIUM SPECIES FROM JAPANESE THREADFIN BREAM NEMIPTERUS JAPONICUS (BLOCH, 1791) (PERCIFORMES, NEMIPERIDAE) FROM IRAQI MARINE WATER FISH
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The present study provides a new insight into valuable information on the diverse structure of the Anisakid population and discusses the limited species richness in the Nemipterus japonicus (Bloch,1791) (Perciformes, Nemiperidae). The fishing area consists of various locations in the Arabian Gulf (29°58 0 33 00 N48°28 0 20 E). A total of 315 marine fish were examined, (n=287) were infected. Larval stages (n= 763) encysted within the mesenteries peritoneum and viscera of fish organs were isolated, with a prevalence of 91.11% of infection and, the intensity was 2.65. Molecular analysis was carried out on thirty individuals who have examined the morphology and showed some appearance differences, by amplifying internal transcribed spacers

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Publication Date
Sun Dec 02 2012
Journal Name
Baghdad Science Journal
Effect of Phoenix dactylifera pollen grains suspension in fertility of male rats.
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This study was conducted to determine the role of Phoenix dactylifera pollen grains suspension in improving reproductive efficiency of white male rats. In thisexperiment 40 adult male rats were divided randomly into five equal groups and by following oral administration:the first group was given Phoenix d. pollen grains suspension with concentration 18 mg/kg body weight daily, the second group was given 54 mg/kg, the third group was given 108 mg/kg and fourth group 216 mg/kg body weight, and the last group which represented a control group administrated distilled water only, the administration continued for 40 consecutive days. The effect of Phoenix d. pollen grains in reproductive efficiency was evaluated depending on some parameters such

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Effect of pesticide Glyphosate Aqua in liver enzymes activity of Barbus sharpeyi
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The present study was designed in the aquaculture and fish nutrition research aquarium in the College of Veterinary Medicine/Baghdad University from a period 1/3 to 1/6/2013 to investigate the toxicity of the herbicide glyphosate aqua on Barbus sharpeyi fish. Fish fingerlings were used with average weight between 10 – 15 gm to measure the (LC50), and 200 fingerlings were used to know the acute and chronic toxic effect for the herbicide. The fingerlings were randomly distributed as 10 fish for each aquarium. Fish were divided into four treatments and control group (without addition of herbicide). The first processing with a concentration of 0.415 mg/L for a duration of exposure 90 days, the second processing group with a concentration 0.

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Publication Date
Fri Mar 01 2024
Journal Name
Journal Of Materials Science: Materials In Electronics
Synthesis of WO3 NPs by pulsed laser ablation: Effect of laser wavelength
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We have investigated the impact of laser pulse wavelength on the quantity of ablated materials. Specifically, this study investigated the structural, optical, and morphological characteristics of tungsten trioxide (WO3) nanoparticles (NPs) that were synthesized using the technique of pulsed-laser ablation of a tungsten plate. A DD drop of water was used as the ablation environment at a fixed fluence at 76.43 J/cm2 and pulse number was 400 pulses of the laser. The first and second harmonic generation ablations were carried out, corresponding to wavelengths of 1064 and 532 nm, respectively. The Q-switched Nd: YAG laser operates at a repetition rate of 1 Hz and has a pulse width of roughly 15 ns. These parameters are applicable to both wavelen

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Publication Date
Sat Sep 30 2017
Journal Name
College Of Islamic Sciences
The ignorant poem and the body language: (The sieve of the Sikkhar sieve is a model)
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This study is marked by: The ignorant poem and body language
 Its main objective is to reveal the manifestations of this language in the text mentioned, and accordingly, the sieve poem has been read semantic (semantic) and hermeneutic, revealing the poet's ability to employ symbols and signals (body language) in the poem chosen for this purpose; The existence of such language in pre-Islamic poetry. After a long reflection and reading, the signs and symbols of the physical movement of the body, and its feminine and aesthetic manifestations were identified, and this was achieved through the use of modern critical methodologies that directly affect this language. The study consisted of an introduction and three topics, followed by t

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Publication Date
Sat Jan 12 2019
Journal Name
Journal Of The College Of Education For Women
The relationship between the economic structure and the development of the spatial structure Abu Ghraib District
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The phenomenon of spatial variation in the economic, social and urban development levels is considered prevalent in most of the economic and social systems,this relates to the concentration of most of those activities in certain regions and because of their rarity in other regions , that led to the emergence of the problem of the sharp contrast between the most developed areas and least developed areas within the same region or within the regions of the same country,
Reduction of this variables , in addition to the development of areas through following up and relying on an effective regional development enabling to reduce unemployment as well as to stop the migration of the unplanned for population,
And the ideal use of available

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Publication Date
Wed Oct 30 2024
Journal Name
Iraqi Journal Of Science
Determining the Relationship between the Crescent Visibility Factors and the Coordinates of the Sun and Moon
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The study of the relationship between the coordinates of the sun and the moon with the crescent visibility factors has not been previously treated in a detailed and accurate way in  research and previous studies, despite its religious importance. Accordingly, this paper aims to study the relationship between the crescent visibility factors (age, lag time, elongation (ARCL), arc of vision or relative altitude (ARCV), relative azimuth (DAZ), and crescent width (W), with coordinates of the sun and the moon), and how it varies during the day of the crescent's observation. In this paper, Matlab programs were designed to calculate the ecliptic sun and moon coordinates (λ, β) and in the presence of all perturbation impacts (planets), th

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Publication Date
Sun May 05 2024
Journal Name
المؤتمر الثالث للعلوم الانسانية
هدف التنمية المستدامة في تحسين جودة التعليم (العراق كحالة دراسية في مجال التعليم الالكتروني)
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لدى التنمية المستدامة العديد من الأهداف، ويبرز تحسين جودة التعليم من هذه الأهداف إذ تسعى جميع دول العالم لتطبيقه، ونشاهد دولة العراق التي تعاني من تراجع في مستوى التعليم بشكل غير اعتيادي وارتفاع عدد الامية والهروب من المدارس وعدم وجود أبنية دراسية جديدة للطلاب. وفي الوقت نفسه نشاهد الحكومة العراقية الحالية تبذل جهدها من أجل تحسين جودة التعليم وأنها توفر الوظائف للمتفوقين والكفوءات والمجتهدين، وإنها توفر ك

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Publication Date
Thu Jan 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Educational Program on Female Students’ Practices toward Premenstrual Syndrome at Secondary Schools in Third Al- Rusafa Education Directorate
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Objective: Determination the effectiveness of educational program on female students’ practices toward premenstrual.

Methodology: A quasi-experimental design study was conducted involving (140) student purposely in four secondary schools at Al-sadder city (70) student for study group and (70) for control group. The prevalence of PMS selected through American College of Obstetricians and Gynecologists (ACOG) (2015) criteria to select PMS students before program. The education program were set in four steps, the first step (pre-test) is to assess the practices, before the implementation of the program, the second step is implementing the program, following two steps post-test  I and II betwe

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