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jeasiq-2127
The Effect of Adapting IFRS 15 on Auditing Procedures for Auditors in Iraqi Environment
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The purpose of the International Financial Reporting Standard (IFRS 15) is to determine the basis for reporting useful information to the users of financial reports on the nature, amount, timing and uncertainty about revenues and cash flows arising from a contract with a customer. It is based on specific conditions for recognizing revenue from the contract. When the two parties to the contract or one of them fulfil the performance obligations, specifically after the customer has the ability to exercise control over the product or service that is the subject of the contract. As a result of the failure of the revenue reporting requirements in the Iraqi environment to provide adequate and honestly representative information on the outcome of the activity and the financial position as a result of the failure of the unified accounting system to provide an appropriate mechanism for measuring, recognizing and disclosing the revenue compared to the requirements of the International Financial Reporting Standard (IFRS 15), Consequently, the deficiency of audit program
and guide issued by the Federal Office of Financial Supervision, which was limited to its procedures limited to a specific type of activity, as well as the absence of audit programs approved by local auditing firms and account auditors in private offices, so the matter requires indicating the importance of adopting the international financial reporting standard (IFRS 15) and the impact of this on the audit procedures that must be approved by auditors when auditing revenues, and the researchers based on the opinions of a sample of academics and professionals in this field by designing a questionnaire that focused on the importance of adopting the above standard and indicating the impact of the adoption on revenue audit procedures in the Iraqi environment. Based on two hypotheses:

Hypothesis 1: There are significant differences in significance regarding the importance of adopting the International Financial Reporting Standard (IFRS 15).

Hypothesis 2: There are significant differences in significance regarding the impact of adopting the IFRS 15 standard on revenue audit procedures in the Iraqi environment.

      The research sample was represented by (academics) faculty members in Iraqi universities represented by professors in accounting departments in them, as well as account auditors (professionals) working in private auditing offices and companies, as well as account auditors working in the Federal Office of Financial Supervision, since they have the ability to read And understanding the guidance contained in the new international financial reporting standards, including the International Financial Reporting Standard (15) “Recognition of revenue from contracts with customers

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Publication Date
Sat Jun 01 2024
Journal Name
Minar International Journal Of Applied Sciences And Technology
PREPARATION, CHARACTERIZATION AND EVALUATE THEIR BIOLOGICAL ACTIVITY OF NEW HETEROCYCLIC COMPOUNDS DERIVED FROM 4-((1-(4-HYDROXYPHENYL) ETHYLIDENE) AMINO) BENZENESULFONAMIDE
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The research included the preparation of cyclic compounds from thiazoles, imidazoles and oxazepines from the reaction of cyclization starting material that acts Schiff bases, which is a raw material in the formation of cyclic compounds from Schiff's(B1) by reaction of 4- aminobenzenesulfonylamide with 4-hydroxyacetophenone which can used to synthesized two lines. The first introducing the preparation of pyrazoles [B4, B5] from ester [B2], which derived to acid hydrazide[B3] with hydrazine hydrate and final pyrazoles obtained by the reaction with diethylmalonate and acetylacetone. The second including prepared the new 1,3-oxazepine1,5-dione derivatives[B6,B7,B8] from adding different anhydrides to the base[B1] as a seven membered ring ; te

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Publication Date
Mon Mar 08 2021
Journal Name
Journal Of Physics: Conference Series
Design and Implementation of a Moving Robot Equipped with an Arm and an FPGA to Deliver Objects between Two Positions
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Abstract<p>In this paper a system is designed and implemented using a Field Programmable Gate Array (FPGA) to move objects from a pick up location to a delivery location. This transportation of objects is done via a vehicle equipped with a robot arm and an FPGA. The path between the two locations is followed by recognizing a black line between them. The black line is sensed by Infrared sensors (IR) located on the front and on the back of the vehicle. The Robot was successfully implemented by programming the Field Programmable Gate Array with the designed system that was described as a state diagram and the robot operated properly.</p>
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Publication Date
Sun Apr 27 2025
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
CD40 Gene Variants and Disease Susceptibility: A Comprehensive Review of Associations with Immune-Mediated Inflammatory Diseases, Cancer, and Infectious Diseases
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CD40 is a type 1 transmembrane protein composed of 277 amino acids, and it belongs to the tumor necrosis factor receptor (TNFR) superfamily. It is expressed in a variety of cell types, including normal B cells, macrophages, dendritic cells, and endothelial cells, as a costimulatory molecule. This study aims to summarize the CD40 polymorphism effect and its susceptibility to immune-related disorders. The CD40 gene polymorphisms showed a significant association with different immune-related disorders and act as a risk factor for increased susceptibility to these diseases.

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Publication Date
Sat Jan 31 2015
Journal Name
Journal Of Al-qadisiyah For Pure Science
synthesis ,spectral studies and antimicrobial evalution of 6,6-(1,2-benzenediazo)bis(3-amino benzoic acid) complexes with some metal ions
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Publication Date
Fri Jan 01 2010
Journal Name
Diala, Journal
Synthesis and characterization of ( L- proline ) amino acid with (Mn+2 , Fe+2 , Co+2 , Zn+2 and Cd+2 )
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Publication Date
Mon Aug 28 2023
Journal Name
Journal Of Planner And Development
Estimation of urban land price within holly cities by using integrated GIS-regression models: case study Al-Kufa city- Iraq
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        Urban land price is the primary indicator of land development in urban areas. Land prices in holly cities have rapidly increased due to tourism and religious activities. Public agencies are usually facing challenges in managing land prices in religious areas. Therefore, they require developed models or tools to understand land prices within religious cities. Predicting land prices can efficiently retain future management and develop urban lands within religious cities. This study proposed a new methodology to predict urban land prices within holy cities. The methodology is based on two models, Linear Regression (LR) and Support Vector Regression (SVR), and nine variables (land price, land area,

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Publication Date
Wed Dec 14 2022
Journal Name
Bulletin Of The Chemical Society Of Ethiopia
Synthesis, characterization, theoretical study and biological evaluation of Schiff base and their La(III), Ce(IV) and UO2(II) complexes
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ABSTRACT. A new three metal complexes of La(III), Ce(IV) and UO2(II) ions have been synthesized based on a Schiff base derived from the condensation of L-histidine and anisaldehyde. All prepared compounds were characterized by different spectroscopic techniques and Density-functional theory (DFT) calculations. The complexes were proposed to have an octahedral structure based on the investigated results. The optimized shape, numbering system, and dipole moment vector of Ligand and La, Ce, and UO2 (1:1) chelates were investigated. The Schiff base ligand and complexes exhibit moderate action against all of the bacteria tested, with P. aeruginosa, Klebsiella sp., and E. faecalis respectively being the order of inhibition.  

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Publication Date
Thu Jan 01 2015
Journal Name
International Journal Of Optics And Applications
Modeling and Analysis of a Miniaturized Ring Modulator Using Silicon-Polymer-Metal Hybrid Plasmonic Phase Shifter. Part I: Theoretical Framework
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This paper presents comprehensive analysis and investigation for 1550nm and 1310nm ring optical modulators employing an electro-optic polymer infiltrated silicon-plasmonic hybrid phase shifter. The paper falls into two parts which introduce a theoretical modeling framework and performance assessment of these advanced modulators, respectively. In this part, analytical expressions are derived to characterize the coupling effect in the hybrid phase shifter, transmission function of the modulator, and modulator performance parameters. The results can be used as a guideline to design compact and wideband optical modulators using plasmonic technology

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Publication Date
Mon Jul 01 2024
Journal Name
Journal Of Food Process Engineering
Artificial intelligence‐based modeling of novel non‐thermal milk pasteurization to achieve desirable color and predict quality parameters during storage
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Abstract<sec><label></label><p>This study proposed using color components as artificial intelligence (AI) input to predict milk moisture and fat contents. In this sense, an adaptive neuro‐fuzzy inference system (ANFIS) was applied to milk processed by moderate electrical field‐based non‐thermal (NP) and conventional pasteurization (CP). The differences between predicted and experimental data were not significant (<italic>p</italic> > 0.05) for lightness (<italic>L</italic>*), redness‐greenness (<italic>a</italic>*), yellowness‐blueness (<italic>b</italic>*), total color differences (∆<italic>E</italic>), hue angle (<italic>h</italic></p></sec> ... Show More
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Publication Date
Thu May 02 2013
Journal Name
Al-mustansiriyah
Synthesis, Spectroscopic and Biological Studies of a New some Complexes with N-Pyridine-2-Y1 methyl-benzene-1, 2-diamine.
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