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

KE Sharquie, AA Al-Bayatti, AI Al-Ajeel, AJ Al-Bahar, AA Al-Nuaimy, Saudi medical journal, 2007 - Cited by 63

Objective(s): To determine the impact of health education program toward their end-stage renal failure (ESRF)
patients’ knowledge through a follow-up approach each two months post program implementation for six months.
Methodology: "Follow-up" longitudinal design by using time series approach of data analysis and the application of
pre-post tests approach for the study group and the control group. The study is conducted in Al-Shahid Ghazi Hariri
Teaching Hospital for Surgical Specialties/Centre for Disease and Renal Transplant, and Al-Khayal private Hospital for
renal disease and transplantation during the period from August, 29th
, 2010 through February, 28th
, 2011. To achieve
the objectives of the study, purp

The present study aims to isolate and identify ectoparasites, specifically hard ticks, that infest both domestic and wild rabbits. This research is motivated by the heightened sensitivity of rabbits to infestations by hard ticks, which are recognized as the primary vectors of certain blood-borne diseases, particularly Viral Hemorrhagic Fever (VHF). The study areas were spread across five provinces in Iraq: Baghdad, Karbala, Wasit, Mosul, and Al-Anbar. A total of 85 hard ticks (42 male and 43 female) were infested by 57 rabbits (Leporidae Family), including 19 wild rabbits (hare) with an infestation rate of 100% and 38 domestic rabbits with an infestation rate of 18.42%. Total of infestation was 45.61%. The current results are the oc

The research aims to define the images of financial aid that it provides within their tasks (central banks to governments) and how it can affect the indicators of banking stability, as well as monitoring the levels of banking stability in the Iraqi economy through the indicators used by the Central Bank of Iraq, and the importance of research in banking stability lies in Iraq, because any decrease in the movement of the aggregate banking stability index will reflect negatively on the financial sector in Iraq. Therefore, the Central Bank sought to provide financial aid to the government through a group of components, some of which are represented by initiatives that contribute to revitalizing the national economy and the other hel

Optical spectrum of SN1987A at days 4 from the explosion and its light curve through the first 1444 days after the explosion have been studied. The hydrogen lines present in the spectrum confirms the general characteristics of Type II SN that occur due to core collapse of massive star. Each of the total mass ejected from the explosion and the amount of the total mass of Nickel radioactive isotopes that produced during the explosion as well as the initial velocity of the ejecta and the explosion energy have been determined and compared with different observed and calculated models obtained by different researchers and it’s found that, about 8.8 Mʘ of the progenitor envelope mass had been ejected during the explosion and it’s mixed with

Obtaining the computational models for the functioning of the brain gives us a chance to understand the brain functionality thoroughly. This would help the development of better treatments for neurological illnesses and disorders. We created a cortical model using Python language using the Brian simulator. The Brian simulator is specialized in simulating the neuronal connections and synaptic interconnections. The dynamic connection model has multiple parameters in order to ensure an accurate simulation (Bowman, 2016). We concentrated on the connection weights and studied their effect on the interactivity and connectivity of the cortical neurons in the same cortical layer and across multiple layers. As synchronization helps us to mea

The research aims to test the effect of the behavioral factors (intangible) represented by an explanatory variable represented by organizational silence and a responsive variable of quality of Function life. The problem was the negative effects of the organizational silence on the morale of the employees and consequently their performance and the quality of function life. To collect the data and information needed to measure the two variables of research conducted in the health center / Sulaikh by taking a sample of (40) employees to test the hypotheses of research through the survey of their views, using statistical tools non parametric using the program. The most important recommendations were the establishment of training workshops fo