The telecom sector seeks to provide its services to customers in various categories, especially in mobile services, which contributed to the spread of a large number of these companies in the local environment, and mobile operators in this sector to diversify sources of revenue through a series of packages designed specifically to suit The various needs of customers throughout Iraq and the sustainability of their profits, and in view of the lack of requirements for recognition of revenue from the provision of such services in accordance with the unified accounting system applied in that sector, this study aimed to clarify the five steps to recognition of revenue according to me (The contract was concluded with a customer) at Cork Telecom Telecom to implement these requirements. The study reached a set of conclusions, the most important of which is the company's recognition of the revenue and recording its value by the net amount (the amount received) On the date of the sale of the ( SIM Card) or the prepaid card to the agents or direct selling points and shall be considered as the final revenue of the Company excluding any discount given to the customer on the value of that commodity, contrary to the requirements of (IFRS 15), The company provide the committed service And the recognition of revenue for each service provided. Moreover, the amount of the discount is considered a reduction in the value of the recognized future revenues received from that customer. The adoption of the above standard gives an indication of the continuity of profits, which is a measure of the sustainability of profits. The value of the economic unit and make its departments work to sustain their accounting profits through the timing of recognition of revenue time to transfer the goods or service to the customer as well as determine the origin of the contract and the commitment of the contract depending on the performance of the economic unit in providing services to the customer, The study presented a number of recommendations, the most important of which is the development of the unified accounting system in accordance with the requirements of ( IFRS (15) and issuing instructions to companies to implement it.
In the city of Hebron, small business industrial organizations face a major challenge related to its ability to reach, attract and sustain a sufficient number of customers in order to ensure its continuity and sustainability. The research problem is summarized in an attempt to reveal how the e-marketing could improve and support the marketing effectiveness of small business industrial organizations in the city of Hebron/Palestine. The importance of this research stems from the fact that it addresses a new knowledge branch of the field of marketing, which is electronic marketing for small business organizations, and the fact that the research highlights appropriate marketing solutions for these organizations in light of the Intern
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The traffic jams taking place in the cities of the Republic of Iraq in general and the province of Diwaniyah especially, causes return to the large numbers of the modern vehicles that have been imported in the last ten years and the lack of omission for old vehicles in the province, resulting in the accumulation of a large number of vehicles that exceed the capacity of the city's streets, all these reasons combined led to traffic congestion clear at the time of the beginning of work in the morning, So researchers chose local area network of the main roads of the province of Diwaniyah, which is considered the most important in terms of traffic congestion, it was identified fuzzy numbers for
... Show MorePracticing physical activity is a very necessary requirement for all segments of society. . Many individuals, regardless of environment, age and gender, are exposed to joint diseases and injuries and pain in the neck for many and varied reasons. Treatment methods and techniques vary according to the severity of the injury, as therapeutic exercises, including stretching exercises, specifically fixed ones, are one of the ways to eliminate cases of muscle and joint dysfunction. Many individuals, regardless of environment, age and gender, are exposed to joint diseases and injuries and pain in the neck for many and varied reasons. Treatment methods and techniques differ according to the severity of the injury, as therapeutic exercises, including
... Show MoreThe musical sign was associated with the first appearances of acting that are based on human gestures and expressive and silent movements, and they contributed in accentuating and clarifying these gestures and explain their meanings and indications, and they remained with them until these gestures turned into artistic theatrical shows so that the musical sign would have many functions and constitute the main pillars for this kind of show.
The musical sign is a language not much different than the human language in the semiotic analysis. There has been an increased interest in it and its use in the mime shows by the graduates who realized its necessity and significance in the pantomime show intellectually, artistically and aesthetical
This research aims to measure the productivity of nursing services and recognize the reality of providing such services in some public hospitals in the province of Diyala, as well as identify the most important factors affecting the productivity of nursing services, and developer measure adopted by the researcher (Kien, 2012), which includes seven factors (workforce , management team, stimulation, pressure of working hours (time), material / equipment, supervision, safety), Used the experimental method in the search, one of the private scientific research curriculum depends primarily on the scientific experiment and study of the subject, or a scientific phenomenon, which provides an opportunity to learn the facts
... Show MoreAn experiment in the semester, the second semester of the academic year (2022-2023), and the data used was not processed (the second test for two independent, inaccurate samples, the Bermon correlation coefficient, and the Spearman correlation coefficient), and the following results were reached: There is a statistically significant difference at the level of ( 0) average, 05) between the third grade who studied the plan for asking cluster questions, and between the average of those who studied the special feature according to the traditional method of selecting achievement, and enjoyed completing the specialization, choosing the experimental group, because the strategy of asking cluster questions is one of the externalities that... Lear
... Show MoreThe problem of the search (how to employ own aesthetic values sculpture prominent decorations doors in the holy shrines) as research aims to detect these formulas employed in relief sculpture in accordance with the aesthetic values of the decorations that add structure in the form of doors shrines dimensions of functional and aesthetic and expressive By selecting the general system configurations spaces for doors and select the components of the structural configurations decorative prominent types (geometric and floral and linear and composite) as well as identify the techniques adopted in the executive configurations doors at the level of raw materials and processors show. Find and define the beauty of decorative formations prominent of
... Show MoreA numerical model for Polypropylene 575 polymer melts flow along the solid conveying screw of a single screw extruder under constant heat flux using ANSYS-FLUENT 17.2 software has been conducted. The model uses the thermophysical properties such as Viscosity, thermal conductivity, Specific heat and density of polypropylene 575 that measured as a function of temperature, and residence time data for process simulation. The numerical simulation using CFD models for single screw extruder and the polymer extrusion was analysed for parameters such as (thermal conductivity, specific heat, density and viscosity) reveals a high degree of similarity to experimental data measured. The most important outcome of this study is that geometrical, parame
... Show MoreThe propaganda war is one of the most dangerous weapons used in various conditions of war and peace within any intellectual, political or military conflict to be targeted by multiple social groups and their effects on the intellectuals to change the viewpoints at the local and global level, including the use of technical treatment of the audio and visual medium, The impact of the psychological dimensions of the arms in the confrontation and spread terror in the ranks of the enemies and in the forefront of what Iraq faces in its battle against the And the use of it as a propaganda content contributes to the development of the spirit of tranquility and tranquility in the hearts of Iraqis and the return of the right to the owners “th
... Show MoreThe possibility of predicting the mass transfer controlled CaCO3 scale removal rate has been investigated.
Experiments were carried out using chelating agents as a cleaning solution at different time and Reynolds’s number. The results of CaCO3 scale removal or (mass transfer rate) (as it is the controlling process) are compared with proposed model of prandtl’s and Taylor particularly based on the concept of analogy among momentum and mass transfer.
Correlation for the variation of Sherwood number ( or mass transfer rate ) with Reynolds’s number have been obtained .