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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
Mon Dec 09 2024
Journal Name
International Journal Of Mechatronics And Applied Mechanics
DESIGN OF A HYDRAULIC MOTION CONTROL SYSTEM USING TWO BACKSTEPPING TIME VARYING SLIDING MODE STRATEGIES
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A second-order sliding mode control is used for high-order uncertain plants using equivalent control approach to improve the performance of control systems. They combine backstepping with quasi-continuous controller and twisting controllers. This paper considers a two of the most popular controllers that are used to solve the nonlinearities problem which are the backstepping quasi-continuous control (BQCC) and backstepping twisting controllers to control the angular velocity of a hydraulic motor to improve tracking performance and robustness to uncertainties. For the system dynamics, a linear state feedback with suitable high gain was designed as the virtual controller, where steady state error can be made arbitrarily small according to the

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Publication Date
Tue Jan 19 2021
Journal Name
Archives Of Civil And Mechanical Engineering
Push-out test of steel–concrete–steel composite sections with various core materials: behavioural study
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Steel–concrete–steel (SCS) structural systems have economic and structural advantages over traditional reinforced concrete; thus, they have been widely used. The performance of concrete made from recycled rubber aggregate from scrap tires has been evaluated since the early 1990s. The use of rubberized concrete in structural construction remains necessary because of its high impact resistance, increases ductility, and produces a lightweight concrete; therefore, it adds such important properties to SCS members. In this research, the use of different concrete core materials in SCS was examined. Twelve SCS specimens were subjected to push-out monotonic loading for inspecting their mechanical performance. One specimen was constructed from co

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Engineering
Synthesis and Characterization of Magnetic Iron Oxide Nanoparticles by Co-Precipitation Method at Different Conditions
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Magnetic nanoparticles (MNPs) of iron oxide (Fe3O4) represent the most promising materials in many applications. MNPs have been synthesized by co-precipitation of ferric and ferrous ions in alkaline solution. Two methods of synthesis were conducted with different parameters, such as temperature (25 and 80 ̊C), adding a base to the reactants and the opposite process, and using nitrogen as an inert gas. The product of the first method (MNPs-1) and the second method (MNPs-2) were characterized by x-ray diffractometer (XRD), Zeta Potential, atomic force microscope (AFM) and scanning electron microscope (SEM). AFM results showed convergent particle size of (MNPs-1) and (MNPs-2) with (86.01) and (74.14)

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Publication Date
Thu Jun 30 2011
Journal Name
Al-kindy College Medical Journal
Prevalence of clinically significant Hepatopulmonary Syndrome among Patients with Chronic Liver Disease and Portal Hypertension
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Background : The hepatopulmonary syndrome (HPS) is defined as the triad of liver disease, arterial deoxygenation, and pulmonary vascular dilatation. The reported prevalence of HPS in cirrhotic patients varies between 5% -17.5%.Objective : To estimate the prevalence of hepatopulmonary syndrome among patients with chronic liver disease and portal hypertension and to study the correlation between HPS and the severity of liver disease.Patients and methods : Thirty patients were studied for the presence of HPS using transthoracic contrast echocardiography for detection of pulmonary vasodilatation. Arterial oxygen saturation (SaO2) was determined in erect and supine position using a pulse oximeter , (SaO2 ≤ 92 % in supine position and/or a d

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Publication Date
Sat Jan 01 2022
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
Increasing validation accuracy of a face mask detection by new deep learning model-based classification
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During COVID-19, wearing a mask was globally mandated in various workplaces, departments, and offices. New deep learning convolutional neural network (CNN) based classifications were proposed to increase the validation accuracy of face mask detection. This work introduces a face mask model that is able to recognize whether a person is wearing mask or not. The proposed model has two stages to detect and recognize the face mask; at the first stage, the Haar cascade detector is used to detect the face, while at the second stage, the proposed CNN model is used as a classification model that is built from scratch. The experiment was applied on masked faces (MAFA) dataset with images of 160x160 pixels size and RGB color. The model achieve

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Publication Date
Thu Dec 11 2025
Journal Name
Medical Forum Monthly
Diagnosis and Effectiveness of Calcium Peroxide Nanoparticles Prepared from Capsicum  Plant Extract against Colon Cancer
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Objective: To diagnose the function of natural biomolecules in the biological reduction of metal salts during nanoparticle synthesis.Study Design: Experimental studyPlace and Duration of Study: This study was conducted at the College of Education for Pure Sciences/Ibn Al- Haitham at the University of Baghdad from 1st January 2024 to 31st March 2025. Methods: Capsicum plant extract was used and treated with a readily available inorganic salt (CaSO4 2H2O). It was used as a basic material to obtain particles.Results: Calcium peroxide nanoparticles in the form of a yellowish-white powder were confirmed by using, UV, XRD, SEM, TEM, AFM, and EDX, confirmed that the compound is calcium peroxide nanoparticles with an average nano size of 31

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Publication Date
Wed Oct 01 2025
Journal Name
Civil Engineering Journal
Performance Evaluation of Composite CNT/PE-Modified Asphalt Concrete at Binder, Mixture, and Pavement Levels
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Advancing the multi-scale performance of asphalt pavements requires innovative binder modifications that address limitations in rutting resistance, fatigue resistance, and durability across the binder, mixture, and structural levels. This study evaluates the performance of asphalt cement, mixtures, and pavement systems modified with a combination of polyethylene (PE) and carbon nanotubes (CNTs). The binder was modified using 4% PE and varying CNT contents (0.5%, 1%, 1.5%, and 2% by weight of the modified binder). Binder performance was assessed through conventional and rheological tests, including penetration, softening point, viscosity, performance grade (PG) evaluation, and master curve analysis. Mixture-level performance was eval

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Publication Date
Tue Aug 20 2019
Journal Name
Political Sciences Journal
Patterns of active relation between federal authority and government council not organized into a region
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The local authority represented by the Provincial Council and the administrative units thereof has legislative and supervisory functions which are in the administration and supervision of the local public utilities as provided for by the laws in force. The subject of the interactive relationship between the federal authority and the provincial councils not organized in one of the main problems that accompanied the emergence and application of decentralized system Iraq after 2003, which began since the writing of the Constitution in force for the year 2005 and the law of the provinces No. 21 of 2008 This law has been subjected to political recordings that eventually led to the appearance of this consensus image. The weakness of the legisl

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Publication Date
Wed Jul 01 2020
Journal Name
Journal Of Engineering
Using Adaptive Neuro Fuzzy Inference System to Predict Rate of Penetration from Dynamic Elastic Properties
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Rate of penetration plays a vital role in field development process because the drilling operation is expensive and include the cost of equipment and materials used during the penetration of rock and efforts of the crew in order to complete the well without major problems. It’s important to finish the well as soon as possible to reduce the expenditures. So, knowing the rate of penetration in the area that is going to be drilled will help in speculation of the cost and that will lead to optimize drilling outgoings. In this research, an intelligent model was built using artificial intelligence to achieve this goal.  The model was built using adaptive neuro fuzzy inference system to predict the rate of penetration in

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Publication Date
Mon Jan 07 2019
Journal Name
Journal Of Pharmaceutical Sciences And Research
Synthesis, Spectral Studies and Microbial Evaluation of Azo Dye Ligand Complexes with Some Transition Metals
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1-(4-amino-3-(benzo[d]thiazol-2-yldiazenyl)phenyl)ethanone has been synthezied by reaction the diazonium salt of 2-aminobenzothiazole with 4-aminoacetophenone. Specroscopic studies ( FTIR,UV-Vis, 1H and 13CNMR) and microelemental analysis (C.H.N.S.O) are use to identified of the azo ligand. Metal chelates of some transition metals were performed as well depicted. Complexes were identified using atomic absorption of flame, elemental analysis, infrared and UV-Vis spectral process as well conductivity and magnetic quantifications. Nature of compounds produced have been studied followed the mole ratio and continuous contrast methods, Beer's law followed during a concentration scope (1×10-4 - 3×10-4 mol/L). height molar absorbtivity of compoun

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