The research aims to highlight on the behavioural approach in accounting, and clarify the behavioural implications of the main activities of accounting, and clarify the concept of information inductance within the framework of the behavioural approach and its impact on preparing financial statements. And that the impact of financial information on the behaviour of investment decision-makers, and to achieve the goals of the research, the researcher prepared a questionnaire according to Likert five-step scale, and he took into consideration in preparing it in line with the characteristics of the study community, and that the target community for this questionnaire is the investors in the Iraq Stock Exchange. The researcher reached

Seismic inversion technique is applied to 3D seismic data to predict porosity property for carbonate Yamama Formation (Early Cretaceous) in an area located in southern Iraq. A workflow is designed to guide the manual procedure of inversion process. The inversion use a Model Based Inversion technique to convert 3D seismic data into 3D acoustic impedance depending on low frequency model and well data is the first step in the inversion with statistical control for each inversion stage. Then, training the 3D acoustic impedance volume, seismic data and porosity wells data with multi attribute transforms to find the best statistical attribute that is suitable to invert the point direct measurement of porosity from well to 3D porosity distribut

The Middle Cenomanian-Early Turonian Mishrif Formation includes important carbonate reservoirs in Iraq and some other surrounding countries due to their high reservoir quality and wide geological extension. The 2D models of this study for facies, effective porosity and water saturation indicate the vertical and lateral heterogeneity of the Mishrif Formation reservoir properties in the Majnoon oil field. Construction of 2D reservoir model of the Mishrif Formation to explain the distribution of facies and petrophysical properties (effective porosity and water saturation) by using RockWorks software. The increase of effective porosity is attributed to the presence of shoal facies.The high water saturation is attributed to the existence of rest

The reservoir units of Mishrif Formation in Majnoon oil field were studied by using available wireline logs (gamma ray, porosity and resistivity) and facies that derived from core and cutting samples for three wells including Mj-1, Mj-15, and Mj-20. The reservoir properties were determined and interpreted by using IP software. The results showed that unit D have the best reservoir properties due to high effective porosity, low water saturation and very low volume of shale. Furthermore, a large part of this unit was deposited in shoal environment. The other reservoir units are then graded in reservoir properties including units B, A, F & E respectively, except unit C, which is considered as a cap unit, because it consists of rest

The reservoir units of Mishrif Formation in Majnoon oil field were studied by using available wireline logs (gamma ray, porosity and resistivity) and facies that derived from core and cutting samples for three wells including Mj-1, Mj-15, and Mj-20. The reservoir properties were determined and interpreted by using IP software. The results showed that unit D have the best reservoir properties due to high effective porosity, low water saturation and very low volume of shale. Furthermore, a large part of this unit was deposited in shoal environment. The other reservoir units are then graded in reservoir properties including units B, A, F & E respectively, except unit C, which is considered as a cap unit, because it consists of restricte

     The main goal of this study is to evaluate Mishrif Reservoir in Abu Amood oil field, southern Iraq, using the available well logs. The sets of logs were acquired for wells AAm-1, AAm-2, AAm-3, AAm-4, and AAm-5. The evaluation included the identification of the reservoir units and the calculation of their petrophysical properties using the Techlog software. Total porosity was calculated using the neutron-density method and the values were corrected from the volume of shale in order to calculate the effective porosity. Computer processed interpretation (CPI) was accomplished for the five wells. The results show that Mishrif Formation in Abu Amood field consists of three reservoir units with various percentages of h

     The Nahr Umr Formation is considered one of the main reservoirs produced in southern Iraq. It is one of the important siliciclastic deposits of the Cretaceous sequence of Iraq oilfields. Zubair oil fields ZB-190 and ZB-047 were chosen to study areas. This study depends on the available core and cutting samples to determine the facies analysis, depositional environments, petrographic characteristics and diagenesis processes. Based on the description of the core and the borehole, six types of facies were distinguished in the Nahr Umr Formation, resulting in an intercalated sandstone and shale with a thin layer of siltstone. The petrographic study of the clastic part of the Nahr Umr Formation showed that the sandstone is composed m

3D geological model for each reservoir unit comprising the Yamama Formation revealed to that the formation is composed of alternating reservoirs and barriers. In Subba and Luhais fields the formation began with barrier YB-1 and four more barriers (YB-2, YB-3, YB-4, YB-5), separated five reservoirs (YR-A, YR-B, YR-C, YR-D, YR-E) ranging in thickness from 70 to 80 m for each of them deposited by five sedimentary cycles. In the Ratawi field the formation was divided into three reservoir units (YR-A, YR-B, and YR-C) separated by two barrier units (YB-2 and YB-3), the first cycle is missing in Ratawi field.  

The study involves 1 well in Luhais field (Lu-12), 3 wells in Subba field (Su-7, Su-8, and Su-9), and 5 wells in Ratawi fi

The 2D imaging survey was carried out using Wenner-Schlumberger array through (11) 2D survey lines distributed within and out of Abu-Jir fault zone, Southwest of Karbala City, central Iraq. The aim is to delineate subsurface fractures density. The total length of each 2D survey line is (600m.) with the unit electrode spacing (a) equals to (10m.).The results showed two types of fractures zones. The first type is formed by dissolution process of carbonate rocks, while the second fractures zone is formed from tectonic movements, and it includes two types of fractures system, oblique and vertical fractures.
This study includes comparison between subsurface fracture density within and out of Abu- Jir fault zone. This comparison showed that