Deficiencies in revenue-related accounting standards, including American accounting standards as well as international accounting standards, prompted the issuance of the International Financial Reporting Standard IFRS 15 "Revenue from contracts with customers" as part of the convergence plan between the FASB and the International Accounting Standards Board (IASB) according to the requirements of The joint venture between the two councils, whereby the standard aims to define the basis for reporting useful information to the users of the financial statements about the nature, amount, timing and uncertainty about the revenues and cash flows arising from a contract with the customer, The standard is base

The aim of this study is to propose reliable equations to estimate the in-situ concrete compressive strength from the non-destructive test. Three equations were proposed: the first equation considers the number of rebound hummer only, the second equation consider the ultrasonic pulse velocity only, and the third equation combines the number of rebound hummer and the ultrasonic pulse velocity. The proposed equations were derived from non-linear regression analysis and they were calibrated with the test results of 372 concrete specimens compiled from the literature. The performance of the proposed equations was tested by comparing their strength estimations with those of related existing equations from literature. Comparis

The study aims to identify the level of cognitive beliefs, as well as to identify the level of self-organized learning strategies among intermediate school students. The study also aims to identify the differences in the level of self-organized learning strategies among intermediate school students in term of gender, branch (scientific, literary). In order to achieve the research objectives, the researcher designed a scale to measure the cognitive beliefs. As for the scale of self-organized learning strategies, the researcher adopted a scale of (Pintrich et al. 1991), which was translated by (Izzat Abdelhamid, 1999) , For self-organized learning strategies, the sample consisted of (400) students from the research population, whic

Language and politics go hand in hand and learning and comprehending political genre is to learn a language created for codifying, extending and transmitting political discourse in any text/talk. Drawing upon the theoretical framework of Fairclough’s CDA and Rhetoric, the current study aims at investigating Donald Trump’s First Speech, from the point of frequency and functions of some rhetorical strategies (Parallelism, Anaphora and the Power of Three, Antithesis and Expletive, etc.), Nominalization, Passivization, We-groups and Modality as well as Lexical and Textual Analysis, presented to the UN delivered on Sep. 19, 2017. Specifically, the study seeks to determine: (1) how President Trump succeeded in conveying his notions an

     This article introduces the concept of finitely null-additive set function relative to the σ– ring and many properties of this concept have been discussed. Furthermore, to introduce and study the notion of finitely weakly null-additive set function relative to the σ– ring as a generalization of some concepts such as measure, countably additive, finitely additive, countably null-additive, countably weakly null-additive and finitely null-additive. As the first result, it has been proved that every finitely null-additive is a finitely weakly null-additive. Finally, the paper introduces a study of the concept of outer measure as a stronger form of finitely weakly null-additive.

The sports field is one of the fields that are concerned with the various methods and methods because of their positive impact on the development of actual training, the investment of the exerted effort in time, and through the follow-up of the researcher in the field and academic field, I noticed that there is a weakness in explosive ability, which affects performance and skill level during training and competition Therefore, the researcher decided to prepare maximum physical exertion exercises according to the anaerobic threshold as a principle of development in many physical and skill variables because good physical performance leads to reaching the best achievements and since the skill of shooting by jumping high - either constitutes a

This research aims to clarify the advantages of using the regression method as analytical procedure in the tax audit to reducing the examination cost , time, effort, human and material resources, and represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side regression method has been applied to the research sample represented by the soft drinks company that is subject to the tax settlement for the year 2014, where the value of sales has been verified by using the regression method without conductinga comprehensive examination. The most important results of the research indicate that the r

The city of Karbala is one of the most important holy places for visitors and pilgrims from the Islamic faith, especially through the Arabian visit, when crowds of millions gather to commemorate the martyrdom of Imam Hussein. Offering services and medical treatments during this time is very important, especially when the crowds head to their destination (the holy shrine of Imam Hussein (a.s)). In recent years, the Arba'in visit has witnessed an obvious growth in the number of participants. The biggest challenge is the health risks, and the preventive measures for both organizers and visitors. Researchers identified various challenges and factors to facilitating the Arba'in visit. The purpose of this research is to deal with the religious an

The research aims to define the main and subsidiary criteria for evaluating the industrial market sectors and proposing a model for arranging these criteria according to priority and knowing the highest criteria in terms of relative importance in the General Company for Automobile Trade and Machinery, and for the purpose of establishing this model, experiences in the concerned company were approved, and this study proposes a multi-criteria decision model According to the FEAHP, the expanded fuzzy hierarchical analysis method enables the commercial company to develop clear strategic policies on which the company’s management system depends on determining criteria for evaluating and selecting market sectors and making appropriate