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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 Jan 01 2024
Journal Name
Aip Conference Proceedings
Strengthening or rehabilitation of reinforced concrete (RC) beams using carbon fiber reinforced polymer (CFRP) composites: A review
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Publication Date
Sat May 30 2026
Journal Name
Microbes And Infectious Diseases
Reveal by genotyping and phenotyping methods of some Metallo- Beta Lactamases genes among environmental Klebsiella pneumoniae isolates
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Background: Since carbapenems are currently the preferred treatment for severe infections brought on by multidrug-resistant bacteria which can create Extended-Spectrum β-Lactamases (ESBLs), it is extremely concerning that Gram-negative bacteria are becoming resistant to carbapenem. It has been demonstrated that Klebsiella pneumoniae produces a beta-lactamase that hydrolyses the β-lactam ring in antibiotics, making it one of the few bacteria which are currently exhibiting a high value of resistance because of changing in the organism's core genome. Methods: For the current study, 50 samples were gathered from different water sources, and based on morphological and biochemical testing, 10 isolates were determined to be K. pneumoniae. Accord

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Publication Date
Wed Mar 15 2017
Journal Name
International Journal Of Computer Applications
Improve Roll Dynamic Response of Road Vehicle to Step Steer Input using Semi-active PID Suspension Controller
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Publication Date
Mon Dec 01 2025
Journal Name
Results In Engineering
Performance improvement of air-based photovoltaic thermal solar systems through innovative metallic foam configurations within converging ducts
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Publication Date
Tue Mar 31 2026
Journal Name
Aip Conference Proceedings
Synthesis, identification of some new oxazolidinone and thiazolidinone derivatives and study anti-oxidant and anti-microbials activity
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In this study, new oxazolidinone and thiazolidinone derivatives were synthesized through a three-step process. In the first step, o-aminothiophenol was reacted with p-aminobenzoic acid in hydrochloric acid to produce an amine containing a thiazole ring, achieving a product yield of 80%. The second step involves synthesizing Schiff bases (E1-E4) by reacting 4-(benzo[d]thiazol-2-yl)aniline with various aromatic aldehydes in the presence of glacial acetic acid. This reaction yields products of 76% to 90%. In the third step, the Schiff derivatives (E1-E4) are reacted with glycolic acid and thioglycolic acid to obtain the desired products. Oxazolidinone derivatives (N1-T1) were produced with rates ranging from 66% to 74%, while thiazolidin

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Publication Date
Sun Oct 26 2025
Journal Name
Al-manar Journal Of Medical And Applied Sciences
Synthesis and Characterization of Vanillin Schiff Base Complexes with Paracetamol and Divalent Metal Ions: Antimicrobial Activity Study
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The work presented in this research deals with the synthesis and physico-chemical characterization of Schiff base ligand (HL) created from vanillin with p-aminoazobenzene containing (N, O) as donor atoms. The synthesis ligand (HL) was characterized by the CHN, (FT-IR), (UV-Vis), (1H,13C-NMR) and mass spectroscopy, in addition the melting point were used to charac-terize the Schiff base. A series of mixed metal ligands complexes were formed by using Schiff base ligand (HL) as primary ligand and Paracetamol (PAR) as a secondary ligand with five divalent metal ions; Ni, Cu, Zn, Cd(II) and Hg. The formed complexes were characterized by using some analytical and standard spectroscopic methods; molar conductivity, magnetic susceptibil-ity, FT-IR,

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Publication Date
Thu Sep 18 2025
Journal Name
Emergent Materials
Development of conductive and flexible citric acid-crosslinked carboxymethyl cellulose/PVA electrolyte membranes via lithium perchlorate doping
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Designing high-performance solid polymer electrolytes (SPEs) remains a key challenge, primarily due to their inherently low ionic conductivity, which hampers the advancement of all-solid-state lithium-ion batteries (ASSLiBs). In this work, we address this limitation by developing a green, crosslinked polymer blend comprising carboxymethyl cellulose (CMC) - extracted and functionalized from palm frond fibers - and poly (vinyl alcohol) (PVA). Citric acid (CA) was utilized as a crosslinking agent, while lithium perchlorate (LiClO4) was incorporated as a dopant to enhance ionic conductivity. The SPE membranes were fabricated via solution casting, with the optimized formulation - designated CP-15X-Li25 - containing 15 wt.-% CA and 25 wt.-% LiClO

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Publication Date
Mon Jul 20 2026
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Antibacterial Activity of New Hybrid Molecules Containing 1,3,4-Thiadiazole and 1,3,4-Oxadiazole Bearing Ibuprofen Moiety
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A series of novel hybrid molecules containing 1,3,4-oxadiazole and 1,3,4-thiadiazole moieties bearing an ibuprofen moiety were designed, synthesized, and evaluated for their in vitro antibacterial activity against Gram-positive and Gram-negative bacteria. A carboxylic acid compound with a 1,3,4-thiadiazole unit was synthesized via the coupling reaction of 5-(1-(4-isobutylphenyl) ethyl)-1,3,4-thiadiazol-2-amine with benzoic acid. This compound was then used as the starting material to make several new 1,3,4-oxadiazole derivatives through ring closure reactions, after first converting it to its ester (methyl 4-(5-(1-(4-isobutylphenyl)ethyl)-1,3,4-thiadiazol-2-yl) benzoate) and then to the acid hydrazide (4-(5-(1-(4-isobutylphenyl) eth

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Publication Date
Wed Jan 01 2025
Journal Name
Ieee Access
Design and Comprehensive Study of a New Soft Electromagnetic Actuator: Mathematical Modeling, Numerical Analysis, and Experimental Evaluation
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Soft robotics offers a flexible alternative to rigid systems, enabling safe and adaptive interaction in biomedical, wearable, and unstructured environments. Among available actuation methods, soft electromagnetic actuators are notable for their fast response, low operating voltage, and ease of integration. However, some designs require pre-stretching mechanism, which produces an external force to maintain the separation between the coil and permanent magnets. Additionally, there is a mechanical complexity and difficulty in calibrating the spring parameters precisely. Furthermore, the pre-stretching mechanism increases the electromagnetic force required to counteract the opposing spring force, leading to a significant increase in power consu

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Publication Date
Sat Feb 07 2026
Journal Name
Journal Of Animal Health And Production
Phenotypic and Molecular Characteristics of Some Enterobacteriaceae Associated with Diarrheic Chickens: Insights from a Murine Infection Model
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