This study seeks to identify the possibility of achieving the property of faithful representation of accounting information and measure it by using the standard approach based on mathematical and statistical equations by comparing two financial periods before and after the application of (IFRS-15) Revenue from contracts with customers, during the period. (2014-2018), for the financial statements of the mixed joint stock companies listed on the Iraq Stock Exchange, which is one of the main pillars of the economic structure of the country, as a joint investment between the state and the private sector, and has importance in many aspects, including support for projects of public companies, S Absorption and employment of labor, as well as raising the production capacity to economic prosperity, which helps in promoting accounting disclosure and confidence in these lists by its users. The research reached a set of conclusions, the most important of which is that the application of the International Financial Reporting Standard (15) Revenue from contracts with customers in companies listed in the Iraqi market for securities achieve the property of the faithful representation of accounting information and thus gives confidence in the financial statements of its users. The research recommended the need to use mathematical and statistical methods in measuring the qualitative characteristics of accounting information in general, and the property of faithful representation in particular, according to the model adopted in this research, which enhances the reliability of financial statements.
In this study, aromatic polyamide reverse osmosis membranes were used to remove zinc ions from electroplating wastewater. Influence of different operating conditions such as time, zinc concentration and pressure on reverse osmosis process efficiency was studied. The experimental results showed, concentration of zinc in permeate increase with increases of time from 0 to 70 min, and flux of water through membrane decline with time. While, the concentrations of zinc in permeate increase with the increase in feed zinc concentration (10–300 mg/l), flux decrease with the increment of feed concentration. The raise of pressure from 1 to 4 bar, the zinc concentration decreases and the flux increase. The highest recovery percentage was fou
... Show MoreThe brief description to the theory of propagation of electromagnetic waves in plasma was done. The cutoff and resonance regions have been showed. The principles of plasma heating at electron cyclotron resonance (ECRH) method have been mentioned. The numerical simulation to three different station: Tosca station in United Kingdom, ISX-B station in USA and T-10 station in Russia had been done. The optical depth and the friction of energy absorbed A have been calculated. The simulation results indicate that both and A are increase with size of the tokamak and it is possible to obtain full absorption in large tokamak.
Abstract Background: This in-vitro study was to evaluated bitewing radiograph and tactile examination for detection secondary caries adjacent to amalgam restorations. Material and method: Sixty primary extracted molars with class I and class II amalgam restorations were selected from children, and examined by bitewing radiographs were taken by using film holders and interpreted on a backlit screen without magnification. Then, we used tactile examination with blunt probe. Result: The result of this study showed that the best cut-off points for the sample were found by a Receiver Operator Characteristic (ROC) analysis, and the area under the ROC curve and the sensitivity, specificity and accuracy of the techniques were calculated for enamel (
... Show More
(43)
(42)
This research is carried out to investigate the externally post-tensioning technique for strengthening RC beams. In this research, four T-section RC beams having the same dimensions and material properties were casted and tested up to failure by applying two mid-third concentrated loads. Three of these beams are strengthened by using external tendons, while the remaining beam is kept without strengthening as a control beam. Two external strands of 12 mm diameter were fixed at each side of the web of the strengthened beams and located at depth of 200 mm from top fiber of the section (dps). So that the depth of strands to overall depth of the section ratio (dps
... Show More
(1)
The nuclear ground-state structure of some Nickel (58-66Ni) isotopes has been investigated within the framework of the mean field approach using the self-consist Hartree-Fock calculations (HF) including the effective interactions of Skyrme. The Skyrme parameterizations SKM, SKM*, SI, SIII, SKO, SKE, SLY4, SKxs15, SKxs20 and SKxs25 have been utilized with HF method to study the nuclear ground state charge, mass, neutron and proton densities with the corresponding root mean square radii, charge form factors, binding energies and neutron skin thickness. The deduced results led to specifying one set or more of Skyrme parameterizations that used to achieve the best agreement with the available experimental
... Show More
KE Sharquie, AA Noaimi, EA Al-Janabi, Our Dermatology Online, 2014 - Cited by 11