Preferred Language
Articles
/
jeasiq-2025
Adoption of the International Financial Reporting Standard IFRS11 Constraints and Remedies (Application in Basra Gas Company)
...Show More Authors

The aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition, the study also focuses on accounting standards and IFRSs which are relevant to this standard.  With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.

In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sample).

The study found some conclusions one of the important is a wide gap between the unified accounting system which is applied in Iraq and the IASs/ IFRS, and with local accounting application requirements, namely, the lack of disclosure in the financial reports of joint arrangements, obstacles and challenges in the local environment from the legal and accounting aspects when adopting or applying the IFRS11.

The study also presented a set of recommendations, the most important of which is the trend towards adopting the financial reporting standard (IFRS 11) by the Iraqi companies through entering into partnerships that contribute to strengthening the national economy in order to increase expertise and access to technology and create job opportunities to alleviate unemployment.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Using modern techniques for determining the location of marketing outlet for product of the state company for vegetables oil
...Show More Authors

Were arranged this study on two sections, which included first section comparison between markets proposed through the use of transport models and the use of the program QSB for less costs , dependant the optimal solution  to chose the suggested market  to locate new market that achieve lower costs in the transport of goods from factories (ALRasheed ,ALAmeen , AlMaamun ) to points of sale, but the second part has included comparison of all methods of transport (The least cost method ,Vogels method , Results Approximations method , Total method) depending on the agenda of transport, which includes the market proposed selected from the first section and choose the way in which check the solution first best suited in terms

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed May 19 2010
Journal Name
Journal Of College Of Science, University Of Babylon
H-Point Standard Addition Method for Simultaneous Determination of Cimetidine and Erythromycin Ethylsuccinate Drugs Using Bromothymol Blue as a Chromogenic Complexing Agent
...Show More Authors

The H-Point Standard Addition Method (H-PSAM) has been applied for spectrophotometric simultaneous determination of Cimetidine and Erythromycin ethylsuccinate using Bromothymol Blue (BTB) as a chromogenic complexing agent in a buffer solution at pH 5.5.

Publication Date
Thu Sep 01 2016
Journal Name
Journal Of Engineering
Application of Artificial Neural Network for Predicting Iron Concentration in the Location of Al-Wahda Water Treatment Plant in Baghdad City
...Show More Authors

Iron is one of the abundant elements on earth that is an essential element for humans and may be a troublesome element in water supplies.  In this research an AAN model was developed to predict iron concentrations in the location of Al- Wahda water treatment plant in Baghdad city by water quality assessment of iron concentrations at seven WTPs up stream Tigris River. SPSS software was used to build the ANN model. The input data were iron concentrations in the raw water for the period 2004-2011. The results indicated the best model predicted Iron concentrations at Al-Wahda WTP with a coefficient of determination 0.9142. The model used one hidden layer with two nodes and the testing error was 0.834. The ANN model coul

... Show More
View Publication Preview PDF
Publication Date
Mon Apr 22 2019
Journal Name
Spe
Evaluation of Gas and Downhole Water Sink-Assisted Gravity Drainage GDWS-AGD Process in Saturated Oil Reservoirs with Infinite-Acting Aquifer
...Show More Authors
Abstract<p>A hybrid Gas-Enhanced and Downhole Water Sink-Assisted Gravity Drainage (GDWS-AGD) process has been suggested to enhance oil recovery by placing vertical injectors for CO2 at the top of the reservoir with a series of horizontal oil-producing and water-drainage wells located above and below the oil-water contact, respectively. The injected gas builds a gas cap that drives the oil to the (upper) oil-producing wells while the bottom water-drainage wells control water cresting. The hybrid process of GDWS-AGD process has been first developed and tested in vertical wells to minimize water cut in reservoirs with bottom water drive and strong water coning tendencies. The wells were dual-compl</p> ... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Dec 27 2022
Journal Name
Chemical Papers
Synthesis, characterization, and application of external gelation of sodium alginate nanoparticles in molecular imprinting for separation and drug delivery of tenoxicam
...Show More Authors

View Publication Preview PDF
Scopus (4)
Scopus Clarivate Crossref
Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Robust Optimization with practical application
...Show More Authors

The purpose of this paper is applying the robustness in Linear programming(LP) to get rid of uncertainty problem in constraint parameters, and find the robust optimal solution, to maximize the profits of the general productive company of vegetable oils for the year 2019, through the modify on a mathematical model of linear programming when some parameters of the model have uncertain values, and being processed it using robust counterpart of linear programming to get robust results from the random changes that happen in uncertain values ​​of the problem, assuming these values belong to the uncertainty set and selecting the values that cause the worst results and to depend buil

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
On treshold relation & thier application
...Show More Authors

in this paper the notion of threshold relations by using resemblance relation are introduced to get a similarity relation from a resemnblance relation R

View Publication Preview PDF
Publication Date
Fri Jan 01 2021
Journal Name
Int. J. Agricult.
FORECASTING THE EXCHANGE RATES OF THE US DOLLAR AGAINST THE IRAQI DINAR USING THE BOX-JENKINS METHODOLOGY IN TIME SERIES WITH PRACTICAL APPLICATION
...Show More Authors

The goal of the study is to discover the best model for forecasting the exchange rate of the US dollar against the Iraqi dinar by analyzing time series using the Box Jenkis approach, which is one of the most significant subjects in the statistical sciences employed in the analysis. The exchange rate of the dollar is considered one of the most important determinants of the relative level of the health of the country's economy. It is considered the most watched, analyzed and manipulated measure by the government. There are factors affecting in determining the exchange rate, the most important of which are the amount of money, interest rate and local inflation global balance of payments. The data for the research that represents the exchange r

... Show More
Scopus
Publication Date
Wed Mar 27 2019
Journal Name
Iraqi Journal Of Science
Application of Source Parameter Imaging (SPI) Technique to Gravity and Magnetic Data to Estimate the Basement Depth in Diyala Area, Eastern Central Iraq
...Show More Authors

The Bouguer gravity and magnetic RTP data were used to detect the depth of basement rocks in middle and south Diyala Province, east Iraq. The depth of the basement rocks was calculated by using the Source Parameter Imaging (SPI) method. New attempt is achieved to applied the SPI technique to the gravity values to estimate the depth of basement rocks. The depths of basement map derived from gravity data range 8-14 km, the depth of basement map derived from magnetic data range 9-13.5 km and the basement depth prepared by C.G.G, 1974 range 9-11 km. The derived maps from SPI method and that prepared by C.G.G, 1974 show good matching in the distribution of the depths of the study area. This study showed that basement’s depth range from

... Show More
View Publication Preview PDF
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
"Acquired organizational immune and its impact on the application of knowledge management strategies" Analytical study of the opinions of a sample of Lecturer staff at the Technical College of Engineering and the Technical Institute of Amara
...Show More Authors

             The present study aims to reveal the extent of the influence of the acquired organizational immune through its dimensions (organizational vaccination, organizational learning, organizational memory, and benchmarking) in the application of knowledge management strategies in its two dimensions (codification strategy, personalization strategy) as well as clarifying that influential relationship between the study variables Because of its importance in reducing resistance to change by responding to the requirements of the environment. A set of main and sub-hypotheses emerged from the study, which was formulated in view of the hypothesis scheme of the study, and i

... Show More
View Publication Preview PDF
Crossref (1)
Crossref