The general trend in Iraqi banks is focused towards the application of international financial reporting standards, especially the international financial reporting standard IFRS 9 “Financial Instruments”, in addition to the directives issued on the Central Bank of Iraq’s instructions for the year 2018 regarding the development of expected credit losses models, and not to adhere to a specific method for calculating these losses and authorizing the banks’ departments to adopt the method of calculating losses that suits the nature of the bank’s activity and to be consistent in its use from time to time. The research problem revolves around the different methodologies for calculatin

This study came for the reason that some project administrations still do not follow the appropriate scientific methods that enable them to perform their work in a manner that achieves the goals for which those projects arise, in addition to exceeding the planned times and costs, so this study aims to apply the methods of network diagrams in Planning, scheduling and monitoring the project of constructing an Alzeuot intersection bridge in the city of Ramadi, as the research sample, being one of the strategic projects that are being implemented in the city of Ramadi, as well as being one of the projects that faced during its implementation Several of problems, the project problem was studied according to scientific methods through the applica

The Gas Assisted Gravity Drainage (GAGD) process has become one of the most important processes to enhance oil recovery in both secondary and tertiary recovery stages and through immiscible and miscible modes.  Its advantages came from the ability to provide gravity-stable oil displacement for improving oil recovery, when compared with conventional gas injection methods such as Continuous Gas Injection (CGI) and Water – Alternative Gas (WAG).

Vertical injectors for CO₂   gas were placed at the top of the reservoir to form a gas cap which drives the oil towards the horizontal oil producing wells which are located above the oil-water-contact. The GAGD process was developed and tested in vertical wel

Nanomaterials have an excellent potential for improving the rheological and tribological properties of lubricating oil. In this study, oleic acid was used to surface-modify nanoparticles to enhance the dispersion and stability of Nanofluid. The surface modification was conducted for inorganic nanoparticles (NPs) TiO₂ and CuO with oleic acid (OA) surfactant, where oleic acid could render the surface of TiO₂-CuO hydrophobic. Fourier transform infrared spectroscopy (FTIR), and Scanning electron microscopy (SEM) were used to characterize the surface modification of NPs. The main objective of this study was to investigate the influence of adding modified TiO₂-CuO NPs with weight ratio 1:1 on thermal-physical propertie

Multi-nationalities companies are the main companies in the progressed
countries that improve the current technology and, thus, become the main source of it.
These companies, in the first place, aim to increase the profits of its
investments to satisfy stock holders in the original countries to which these companies
belong.
It is a mean to interfere in the economic of countries especially the growing
ones and exploit their important natural resources. Since this research focus on the
dangers of these companies, mechanism of its work and its dangers on the most
important natural resources of our country which is oil; therefore, the research
confirm that this important natural treasure must be under an Iraqi cont

  Benzene is a hydrocarbon chemical consisting of six atoms arranged in a ring structure. At normal ambient temperatures; it is a liquid, which evaporates rapidly at room temperature and is highly flammable. It has a characteristic of aromatic odor and is slightly soluble in water (1.5 g/liter at 20ºC) but miscible with most other organic solvents [1].           Long-term inhalation of benzene causes blood disorders. It specifically affects bone marrow [2]. And it may cause anemia, excessive bleeding, damage to the immune system and DNA [3, 4]. Increased incidence of leukemia (cancer of the tissues that form white blood cells) has been observed in people occupationally exposed to

   AlPO₄ solid acid catalyst was prepared in order to use it in transesterification reaction of edible oil after supporting it with tungsten oxide. The maximum conversion of edible oil was obtained 78.78% at catalyst concentration (5gm.), temperature 70°Ϲ, 30/1 methanol/edible oil molar ratio, and time 5hr. The study of kinetics of the transesterification reaction of edible oil indicates that the reaction has an order of 3/2, while the value of activation energy for  transesterification reaction is 51.367 kJ/mole and frequency factor equal 26219.13(L/ mol.minute).

In the present work, asphaltenes and resins separated from emulsion samples collected from two Iraqi oil wells, Nafut Kana (Nk) and Basrah were used to study the emulsion stability. The effect of oil resins to asphaltene (R/A) ratio, pH of the aqueous phase, addition of paraffinic solvent (n-heptane), aromatic solvent (toluene), and blend of both (heptol) in various proportions on the stability of emulsions had been investigated. The conditions of experiments were specified as an agitation speed of 1000 rpm for 30 minutes, heating at 50 °C, and water content of 30%.  The results showed that as the R/A ratio increases, the emulsion will be unstable and the amount of water separated from emulsion increases. It was noticed that the em

     This research focused up on the Seismic reflection study of a 268.7 km² area located in the central of Iraq within the Karbala province (Kifl area). The seismic data were reprocessed by Anadarko Petroleum Corporation and its partners Dome International and Vitol with OEC in 2005, the result of processing works has improved the quality of seismic sections in most of the study area.  The study area was interpreted by using 3-D seismic data from the Oil Exploration Company. By studying the seismic sections and applying seismic attributes (instantaneous phase) Faults were picked across 3D seismic volume of the studied reflectors. The study area affected by a major fault and minor normal faults, Two fa