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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 30 2012
Journal Name
Al-kindy College Medical Journal
Scaphoid Fracture Non Union Treated by Bone Graft and Plaster of Paris Cast Splint.
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Objective: to evaluate the results of (Modification of Russe method) in treatment of nonunion fracture scaphoid bone by bone graft with external splintage (plaster of paris cast (pop ).
Methods:Prospective study done on 26 patients (24 male, 2 female), age range between 25-42 years (mean age 34 years), fracture site at middle 1/3 with minimal displacements with no carpal bone or radial bone injury, technique of Matte- Russe method (explore the bone through volar approach using bone graft from iliac crest (cortico-cancellous peg plus cancellus bone) with thumb spica for 90 days with period of follow up 12-18 months.
Results: out of 26 patients treated by this method , 23 patients (88.5%) union was achieved radiologically by the end

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Publication Date
Sun Oct 01 2023
Journal Name
Journal Of Surgical Case Reports
Agenesis of flexor pollicis longus without thenar hypoplasia: a case report and literature review
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Abstract<p>We present a case of congenital of flexor pollicis longus agenesis without thenar hypoplasia in a 12-year-old girl with no history of trauma. Two-staged corrective surgery was planned. In the first stage, the flexor pulley was reconstructed using silicone followed by the second stage 3 months later when flexor pollicis longus reconstruction was performed using tendon transfer of the flexor digitorum superficialis. The patient completed post-operative physiotherapy and the result of the surgical treatment in both functional and cosmetic aspects was, in the authors’ opinion, excellent.</p>
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Publication Date
Fri Sep 01 2017
Journal Name
International Journal Of Engineering Research And Advanced Technology
. Medical Image Compression using Hybrid Technique of Wavelet Transformation and Seed Selective Predictive Method
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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Biosorption of Lead, Cadmium and Nickle from Industrial Wast water by Using Dried Macroalgae
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Biosorpion of lead (Pb), Cadmium (Cd) and Nickl(Ni) by dried biomass of Chara sp. for sample of BMP was used as alternative approach of conventional method. The range of removal percentages was between 92-97%, 70-98.7% and 46.6-96.6% for Pb, Cd and Ni respectively at 3h.Treatment time, with 300-500 mg dried weight from Chara sp. powder at pH 4, with 60 rpm at shaker. FTIR analysis showed the active groups which are responsible for sequestration of heavy metals represented by carboxyl, hydroxyl alkyl, amine and amide. The Biosorption equilibrium experiment for elements showed that the highest sorption percentage for three elements was, Pb 96.6% after 30 minute, for Cd was 100% after 15 minute and 40% to Ni after 75 minute, while the biosorp

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Publication Date
Thu May 09 2024
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Formulation and Evaluation of Immediate-Release Oral Tablets Containing Magnesium Aluminum Silicate-Loaded Simvastatin
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Background: Simvastatin (SIM) is a lipid-lowering agent to prevent disorders caused by clogged blood vessels. Because of its low solubility, it has low bioavailability. The adsorption technique is effective in improving drug solubility and dissolution rate. Objective: To use magnesium aluminum silicate (MAS) as an adsorbent in combination with Soluplus® as a hydrophilic polymer to formulate SIM as immediate-release tablets (IRTs). Methods: We used the solvent evaporation method to make MAS-loaded SIM in the presence of Soluplus®, making sure that the ratio of SIM to MAS to SOLU was 1:6:3. We then used this mixture to make IRTs. Using the direct compression method, we made all of the SIM-IRT formulas. We used diluents like Avicel

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Publication Date
Mon Jan 12 2026
Journal Name
Babcock University Medical Journal
Evaluation and effectiveness of sulfur nanoparticles against colon cancer prepared from capsicum plant extract
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Objective: Using green chemistry, an effective, inexpensive, and environmentally safe method, sulfur nanoparticles with specific properties can be prepared and used in nanotechnology. This research aimed to prepare sulfur nanoparticles from chilli pepper extract and determine their effectiveness against colon cancer. Method: Chilli pepper extract obtained from local markets was treated with aqueous sodium thiosulfate (Na2S2O7.5H2O). After mixing, it was continuously stirred, heated, and filtered. NaBH4 was then added, resulting in a yellow precipitate. The precipitate was centrifuged, purified, and dried at 250°C. Results: Standardised tests such as UV-Vis, XRD, SEM, TEM, AFM, and EDX were used, resulting in sulfur nanoparticles with an av

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Publication Date
Tue Jan 01 2019
Journal Name
Fme Transactions
Thermal-hydraulic hot-spot analysis of IRT-5000 nuclear research reactor: Comparative safety evaluation
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A detailed methodology is presented in this paper for the calculation of nucleate boiling safety margin (NBSM) in nuclear research reactors using a temperature function with three different thermal-hydraulic hot-spot analyses: nominal, cumulative and statistical for normal operating condition and coolant flow variation. A computer simulation program is developed for applying the methodology to the IRT-5000 reactor based on experimental core data. According to cumulative analysis as the overconservative approach, the NBSM at normal operating condition of thermal power 5 MW and coolant velocity 1.672 m/s was 2.3% with reactor power limit 5.13 MW. However, during power or coolant flow trip condition, transient nucleate boiling would occur for

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Publication Date
Tue Jul 29 2025
Journal Name
Plasmonics
Preparation, Characterization, and Photoelectric Properties Investigation of Ag2O Nanoparticles Composited with Reduced Graphene Oxide
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Using an environmentally friendly chemical process, a novel nanocomposite consisting of reduced graphene oxide (rGO) and silver(I) oxide (Ag2O) nanoparticles was successfully synthesized in this work, and its optical properties along with photoelectric performance were investigated. Ag2O is a narrow-bandgap p-type semiconductor with strong visible light response but exhibits poor carrier separation and structural instability during exposure to radiation. In order to overcome shortcomings encountered with Ag2O, rGO was used as a conductive support to produce rGO@Ag2O nanocomposites with improved electronic interactions. Various characterization tests, including energy-dispersive X-ray spectroscopy (EDXS), field emission scanning electron mic

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Publication Date
Wed Jan 01 2025
Journal Name
International Journal Of Body, Mind And Culture
Quality of Work Life and Resilience among Intensive Care Unit Nurses: A Descriptive Study
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Objective: The present study aimed to determine the association of quality of life with the resilience of intensive care unit (ICU) nurses. Methods and Materials: A cross-sectional study was performed, including 105 ICU nurses from five hospitals in Iraq, using a convenience sample method. Data were gathered through a self-administered questionnaire that includes three sections: the demographics, the Brooks Quality of Nursing Work Life survey, and the Connor-Davidson Resilience Scale-10 (CD-RISC-10). Findings: The QWL of the ICU nurses was moderately satisfied (mean = 161.42), and the level of resilience was moderate (mean = 26). A statistically significant positive correlation between QWL and resilience. Conclusion: Strategies

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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Charge density distributions and electron scattering form factors of 19F, 27Al and 25Mg nuclei
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An effective two-body density operator for point nucleon system folded with two-body correlation functions, which take account of the effect of the strong short range repulsion and the strong tensor force in the nucleon-nucleon forces, is produced and used to derive an explicit form for ground state two-body charge density distributions (2BCDD's) and elastic electron scattering form factors F (q) for 19F, 27Al and 25Mg nuclei. It is found that the inclusion of the two-body short range correlations (SRC) has the feature of reducing the central part of the 2BCDD's significantly and increasing the tail part of them slightly, i.e. it tends to increase the probability of transferring the protons from the central region of the nucleus towards

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