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 o

Assessing performance efficiency is critical to the management need for oversight, planning, and continuous periodic evaluation of the multiple activities of Northern Cement State Company in order to determine the level of achievement of the objectives set, and to correct the deviations and delays that the evaluation shows and limitation of liability. What cannot be measured cannot be managed. The aim of this research is to highlight the impact of using BSC, financial and non-financial, to give comprehensive and clear picture of the company's performance and to measure the quality of its performance by using six-sigma and the level of deviations in achieving the planned goals. Therefore, four-key hypotheses were formulated for th

     In this study, the first kind Bessel function was used to solve Kepler equation for an elliptical orbiting satellite. It is a classical method that gives a direct solution for calculation of the eccentric anomaly. It was solved for one period from (M=0-360)° with an eccentricity of (e=0-1) and the number of terms from (N=1-10). Also, the error in the representation of the first kind Bessel function was calculated. The results indicated that for eccentricity of (0.1-0.4) and (N = 1-10), the values of eccentric anomaly gave a good result as compared with the exact solution. Besides, the obtained eccentric anomaly values were unaffected by increasing the number of terms (N = 6-10) for eccentricities (0.8 and 0.9). The Bessel

Background: Rheumatoid arthritis is a chronic inflammatory autoimmune disease characterized by joint inflammation, involvement of exocrine salivary and lacrimal glands may occur as extra-articular mani¬festations in this disease. This study aimed to provide evidence of altered in function and composition of salivary gland in patients with rheumatoid arthritis by determine salivary flow rate and some biochemical parameters(total protein, amylase, peroxidase) and to investigate the relationship between disease activity and changes in function and composition of salivary gland. Materials and Methods: Fifty five patients with RA (7 males and 48 females) were enrolled in this study with age range (20-69) years. The patients were separated int

The interest in art for young ages is seen as an obvious breakthrough and as revealing of psychological and health feelings in addition to emotions, and it is a treatment for those who suffer from behavioral disorders. The problem arose with the following question: What is the role of artistic expression in diagnosing behavioral disorders for primary school pupils? The aim of the research is to detect the behavioral disorders in the artistic expression of the female students' paintings from the teachers' point of view. The descriptive analytical approach was adopted as it is the appropriate method for identifying and estimating the characteristics and features related to people, places and things, and analyzing situations or phenomena as a

The research discusses the problem of salaries in the public sector in terms of the process of analyzing its structure and the possibility of benefiting from the information provided by the analysis process for the strategic planning process, and the General Authority for Groundwater has been adopted and one of the formations of the Ministry of Water Resources, which is centrally funded, to represent the salary structure of its employees (1117) employees be a field of research, as the salary structure in it was analyzed for the period between (2014-2019) using the quantitative approach to analysis and by relying on a number of statistical tools in the analysis process, including mathematical circles, upper limits, lower limits, p

Adopting a policy of attracting investments in all countries, whether developing or developed prevailed, especially after the global crisis, and this trend is imposed by considerations of political and development (urban, economic, and social) can be formulated as a rational policy to solve many problems related to patterns of urban growth, economic, social, and including the problem of housing. As the reality of the housing sector in Iraq will require the allocation of substantial resources to promote it by the research problem is the lack of financial resources and the inability of investments to meet the various requirements including the requirements of economic sectors, particularly in the field of housing, infrastructure an

As harmony with modernized environmental developments which were appeared within economical , banking areas with what accompanied of chances or challenges , the matter is required to face those modernizations , adaptation with them , as considering them strength points not weak points , and these developments banking marketing as it should be on the Iraqi public banks and private and hybrid to take advantage of this process to increase excellence and the expansion of the banking business opportunities, , enlarge in the banking businesses especially the banking transaction are distinguished by serious competition & strong between banks , and the final result is to serve Iraqi banking system & customers that the national economy ta

Abstract

    The current research tested the interactive role between the workplace fun and the leadership virtuousness in the organizational brilliance, in a sample of the teaching staff at the University of Kufa reached (325 staff) out of (2069) professor. The research based on hypothesis model which reflect the research hypotheses from main variables presented  the leadership virtuousness (optimism, forgiveness, trust, compassion and  integrity) for moderating affect with the workplace fun (fun activities, Coworker socializing, manager support for fun). The organizational brilliance will increase in case of providing sub-variables which (leadership brilliance, service & innovation brillianc

The way artists deal with body in their artistic works has had so many forms and methods, whether as an object for their drawings or as a material to create live artistic performances that relate to the idea of correspondence and interaction between different artistic categories such as: drama, dance, and painting as it is the case of the artist Marina Abramovic who has always used her body as an artistic unit to generate meaning and to perform her lively shows.
To go deeper into her career, our work was divided into 3 sections:
The first section was devoted to follow the main artistic stages that her body had gone through, starting with paintings she performed using concepts based on acting, simulation and nudity and ending wi