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jeasiq-2025
Adoption of the International Financial Reporting Standard IFRS11 Constraints and Remedies (Application in Basra Gas Company)
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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.

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Publication Date
Wed May 29 2019
Journal Name
Indian Journal Of Physics
Effect of lasing energy on the structure and optical and gas sensing properties of chromium oxide thin films
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Publication Date
Tue Jan 01 2019
Journal Name
Aip Conference Proceedings
Study the effect of addition of Ar to N2 gas on the EEDF and the correspondent coefficients of electron transport
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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Chemical,biological And Physical Sciences
Study the Electron Drift Velocity in Carbon Dioxide Gas Obtained From Boltzmann Equation Analysis‏
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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The causal relationship between inflation and the volume of private sector deposits and the Amman Stock Exchange Index. (The case of Jordan for the period 1999-2017)
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        The study aims to show the correlation between inflation rates and the volume of private sector deposits in Jordan on one hand, and Amman Stock Exchange index for the period of 1999-2017. The study used the “Vector Auto Regression” model. Different types of tests are used such as: The “Johansen Co integration” test of joint integration, “Granger causality” test, the “Analysis of Variance Decomposition”, and “Impulse response Function” test.

The results showed there is a positive-one-way causal effect from Amman Stock Exchange index to inflation. Also, a one-way causal effect that comes from Amman Stock Exchange index to the size of private sec

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Publication Date
Thu May 07 2026
Journal Name
Dawn (democracy For The Arab World Now)
Gaza and Iran Show How Power Is Overriding International Law - DAWN
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International law is no longer suffering from violations alone. It is confronting a deeper crisis of credibility: a widening belief that rules that still exist on paper no longer bind the most powerful states in practice.

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Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
A study of the Zn:Sn mixing ratio effect on the gas detector properties
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Semiconductor-based metal oxide gas detector of five mixed from zinc chloride Z and tin chloride S salts Z:S ratio 0, 25, 50, 75 and 100% were fabricated on glass substrate by a spray pyrolysis technique. With thickness were about 0.2 ±0.05 μm using water soluble as precursors at a glass substrate temperature 500 ºC±5, 0.05 M, and their gas sensing properties toward CH4, LPG and H2S gas at different concentration (10, 100, 1000 ppm) in air were investigated at room temperature which related with the petroleum refining industry.
Furthermore structural and morphology properties were scrutinize. Results shows that the mixing ratio affect the composition of formative oxides were (ZnO, Zn2SnO4, Zn2SnO4+ZnSnO3, ZnSnO3, SnO2) ratios ment

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Publication Date
Wed Feb 03 2016
Journal Name
Nanoscience And Nanotechnology
Fabrication of Functionalize Reduce Graphene Oxide and Its Application in Ampicillin Detection
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Graphene oxide (GO) was prepared from graphite (GT) with Hammer method, the GO was reduced with hydrazine hydrate to produce a reduced graphene oxide (RGO). The RGO was reacted with thiocarbohydrazide (TCH) to functionalize the RGO with 4-amino-3-symbol-1h-1, 2, 4-triazol-5 (4H) –thion group and to obtain (RGOT). All the prepared nanomaterial and the product of the functionalization RGOT were characterized with Fourier transformer infrared (FT-IR) spectroscopy, X-ray diffraction (XRD) analysis. RGOT mixed with ultrasonic device at different pH values of phosphate buffer solution (PBS), the mixture used to modifying a screen printed carbon electrodes SPCE and with cyclic voltammetry the sensitivity of selectivity of the new modifying elect

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Publication Date
Thu Jun 30 2022
Journal Name
Muthanna Journal For Agricultural Sciences
Developing and testing of automated sprayer for agrochemicals application trials in Iraq
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The field experiment was conducted with the aim of developing and testing an automatic sprayer for agricultural spray experiments and studying the effect of spray pressure, spray speed and spray height on the spraying process. The effects of the major spraying factors (pressure, speed, and height) on the spraying performance of the automatic sprayer were studied. This study included several traits: First - the drop sizes - Second - the penetration of the spray into the vegetation cover - Third, the spray wasted. The results showed: - First: - Increase in coverage percentage when using the first speed, 2 km / h, which amounted to 26.85%. An increment in the spraying penetration of the vegetation cover was observed at the second speed

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Publication Date
Sun Jan 08 2023
Journal Name
Journal Of Planner And Development
Measuring the extent to which Application the criteria Transfer stations (regularity) for the municipalities of Karrada and Shula
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The process of transporting waste from urban areas to sanitary landfill sites requires large amounts of money due to the length and distance. To address this problem, temporary transfer stations were established by the Municipality of Baghdad to reduce the cost of transportation, and for the purpose of preserving the environment in a sustainable manner, standards were set for the establishment of these stations. The two stations of Al-Karrada Municipality and Al-Shula Municipality were chosen as a case study to measure the extent of adopting and applying the standards for establishing substations locally, regionally and internationally, and the most important results were reached Which is that the transforming (regular) stations of the t

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Publication Date
Wed Jun 09 2021
Journal Name
Annals Of The Romanian Society For Cell Biology
The Effect of Brassinolide Application in the Anatomical and Physiological Characteristics of the Vegetative Parts of a Species from the Genous of Brassciaaleraceacabbage …
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The current study included details of the anatomical characteristics of vegetative parts including the root, stem, leaf in cultivated Iraq for the species Brassciaaleraceacabbage, where the study dealt with the stomatal index and the rate of both the length and width of the stomatal complex and the thickness of the periderm, the tissue, cortex, vascular cylinder and pith. The parts were taken and measured after the plant was treated with brassinolide and the treated species with brassinolide and non-treated were measured and the study showed that there was a clear variation in the properties above.