Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev

The study aimed at interpreting the role of architectural design quality in in build competitiveness model in accordance with the proposal included the idea of ​​architectural design quality for its removal; interesting design factors of the environment, good design of the spaces, and design aesthetic explanatory variable. The competitiveness dimensions; the level of innovation, stimulate research, and the quality of the company's products, and activating the role of human resources, entrepreneurship, profitability, market share and competitiveness, variable responsive. The study of construction companies in the Ministry of Housing and Construction has taken the Iraqi society for the study. The sample consisted of (48) manage

يعد القرن السابع الهجري /الثالث عشر ميلادي من أسوأ القرون التي عصفت بتاريخ أمتنا، وتمثل ذلك بالغزو الصليبي الذي كان في أوجه ومن ثم الغزو المغولي الهمجي الذي انهال على الأمة كما الجراد، أضيف لذلك ما كانت عليه الأحوال الداخلية من نزاعات بين الملوك والسلاطين، ورغم كل ذلك استطاع ثلة من العلماء الأكابر أن يدنوا التاريخ ويسطروه ليبقى محفوظاً للأجيال اللاحقة وصوناً لتراث الأمة العريق.

The study seeks to explore the mental-math level among intermediate-school students. To this end, the researcher raised a question. What the level of mental math among students in the intermediate stage? Total of (576) male and female students were chosen from different schools at Al-karkh side \ general directorate of Baghdad education. So as to answer research question and hypothesis, a questionnaire of (30) items designed by the authors was administered to the study sample. T-test was used to analyze the collected data at the level of significance (0.05). Expectancy means (15) showed significant difference comparing to the achieved mean (10, 10) on mental-math test. The study concluded with students has a low level of mental math. The

Various theories on learning have been developed with increasing frequency in the last
few decades. In tandem with this, Multiple Intelligence theory appeared as a new approach to
education as well as an important theory in the field of language learning. Gardner explains
that all human beings have different intelligence fields and a potential to develop them. These
intelligences are (verbal-linguistic, logical-mathematical, visual-spatial, musical, bodilykinesthetic,
interpersonal, intrapersonal, naturalistic, and Existential).
This study aims at investigating Multiple Intelligences of Iraqi college EFL students. To
achieve the aims of the study, a questionnaire is adopted according to Birmingham model
which incl

Objectives: To assess the psychological adjustment of middle school students and to identify the relationship between differences in demographic characteristics and psychological adjustment.

Methodology: A descriptive correlation design was used. The study utilized a simple random sample to select (381) students using self-report to select students who will be recruited into the study for the period from November 26^th, 2021 to April 1^st, 2022. A scale approved in the study consisting of 40 items was chosen. It measures four trends which are personal, social, familial, and emotional adjustment. The data were analyzed by applying the descriptive statistical dat

مشكلة البحث واهميته :-

    تنبع مشكلة البحث الحالي من الآثار الاجتماعية سواء أكان على مستوى الفرد أم المجتمع . أذ العزوف عن الزواج مشكلة اجتماعية بل انها مشكلة حقيقية , فهناك عزوف من الشباب عن الزواج وقد اصبح العدد كبيرا في السنوات الأخيرة  وقد بينت إحصائية متخصصة بأن عدد العازفين عن الزواج يقدر بأكثر من مليون شاب وشابة (2-2ص³) . وهذا يعود لأسباب عديدة فقد يكون العامل الاقتصاد

        قبل سنوات عدة أصدرت وزارة التعليم العالي والبحث العلمي تعليمات بتدريس مادة اللغة العربية في الجامعات اهتماما منها باللغة العربية وضرورة الحفاظ عليها فضلا عن سعيها لوضع الأسس الراسخة للغة بغض النظر عن تخصص الدارسين وفي جميع الاختصاصات.

لقد لوحظ من خلال تدريس مادة اللغة العربية للصف الأول من الجامعات ضعف اهتمام الطلبة بالمادة والنظر إليها على أنها مادة ثانو

Abstract

The research problem Focused about extent adoption of the financial reporting obligations and assets of the deferred income tax attributable to the concepts of accounting theory and whether the tax laws or accounting principles as well as local accounting rules to recognize the obligations and assets of deferred income tax in the financial statements, and what is the impact of the financial reporting of liabilities and assets Deferred tax in the quality of accounting information, and research aims to the statement of the accounting concepts of the theory of financial reporting obligations and assets of deferred income tax, view and analyze the differences in reporting, resulting from a discrepanc

The research aims to demonstrate the quality of the auditor’s report by analyzing a number of models represented by the auditor’s report based on the Iraqi audit evidence and the auditor’s report in light of the application of international auditing standards for the report and the auditor’s report in light of the application of the International Auditing Standard 701, in addition to explaining the impact of applying the International Auditing Standard 701. International Auditing 701 in enhancing the quality of the auditor's report, and in order to reach these goals, a comparison was made on international experiences before and after the application of the standard in addition to the results of the questionnaire distribut