Preferred Language
Articles
/
jeasiq-265
The possibility of the application of international accounting standards to strengthen the role of oil companies in the region environment
...Show More Authors

Abstract:

 The underlying objective of the international standard No. (6) to assist in accounting applications for the extractive industries, taking into consideration the goals and objectives contained in the sixteenth of the private International Accounting Standards criterion accounting for land, machinery and equipment, as well as Standard No. axes (38) relating to intangible assets, and in order to create a vision of a comprehensive development needs oil in order to exact evaluation of policies related to the particular needs and draw a comprehensive frameworks with respect to treatment of expenditures and revenues in the oil production industry, is also interested in Standard No. (6) within the primary objective of the year with the help of oil-producing companies in the accounting policies and procedures put that must be rely for long periods in the current changes of prices, taking into account all the environmental variables that affect the accounting evaluation and cost over the long term and changes the procedures, and that provision for large changes in oil prices and the impact on the accuracy and the integrity and fairness of the financial reports.

In addition to the previously focused international standard No. (6) Applied accounting difficulties with respect to the assessment and prediction of these variables that occur on oil prices in the long term in light of the use of the total cost method, explained the standard weakness of this method in a statement the necessary tests upon which to build entrance or window includes all precautionary measures in the oil production industry and so considering that the oil resource agent resource depletion, taking into consideration the views issued by geologists and economists in the field of micro-characteristics of the oil industry production.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Structural imbalance of Iraqi trade balance for the period (2014_1994)
...Show More Authors

Abstract:

     The use of economic resources enjoyed Iraq by especially oil resources, which constitute the main source of financial revenue, would the economic surplus outside the oil sector increases by mobilizing and rallying the labor power and turn it into an access capitalism, , was the cause of "the inaction of the productive sectors of the economy, made the investment planning process and even investment in human capital was not rationality with the increasing number of unemployed, particularly certificates and specializations high campaign, direction of the government towards market liberalism after 2003 through the, was focused not follow a clear economic policies, and the absence of planning

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Engineering Science And Technology
Survey and discharge measurements of the Iraqi border crossing rivers
...Show More Authors

Scopus (2)
Scopus
Publication Date
Tue Aug 31 2021
Journal Name
Karbala International Journal Of Modern Science
Adaptive reconstruction of the heterogeneous scan line ETM+ correction technique
...Show More Authors

View Publication
Scopus (1)
Scopus Crossref
Publication Date
Sun Dec 01 2024
Journal Name
Anbar Journal Of Agricultural Sciences
IMPROVING THE QUALITY OF POTATO MINI TUBERS BY SUSTAINABLE CULTIVATION
...Show More Authors

View Publication
Scopus (4)
Scopus Crossref
Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
The Prediction of COVID 19 Disease Using Feature Selection Techniques
...Show More Authors
Abstract<p>COVID 19 has spread rapidly around the world due to the lack of a suitable vaccine; therefore the early prediction of those infected with this virus is extremely important attempting to control it by quarantining the infected people and giving them possible medical attention to limit its spread. This work suggests a model for predicting the COVID 19 virus using feature selection techniques. The proposed model consists of three stages which include the preprocessing stage, the features selection stage, and the classification stage. This work uses a data set consists of 8571 records, with forty features for patients from different countries. Two feature selection techniques are used in </p> ... Show More
View Publication Preview PDF
Scopus (31)
Crossref (24)
Scopus Crossref
Publication Date
Mon Jan 01 2018
Journal Name
Aip Conference Proceedings
Effect of gamma irradiation on the TlBa2Ca2Cu3O9-δ superconducting properties
...Show More Authors

View Publication
Scopus (13)
Crossref (11)
Scopus Clarivate Crossref
Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Engineering
Impact of Induction Motor Faults on the Basic Parameters' Values
...Show More Authors

Unlike fault diagnosis approaches based on the direct analysis of current and voltage signals, this paper proposes a diagnosis of induction motor faults through monitoring the variations in motor's parameters when it is subjected to an open circuit or short circuit faults. These parameters include stator and rotor resistances, self-inductances, and mutual inductance. The genetic algorithm and the trust-region method are used for the estimation process. Simulation results confirm the efficiency of both the genetic algorithm and the trust-region method in estimating the motor parameters; however, better performance in terms of estimation time is obtained when the trust-region method is adopted. The results also show the po

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Fri Dec 30 2022
Journal Name
Journal Of The College Of Education For Women
Exploring the Integration of Environmental Identity within EFL Teacher's Identity
...Show More Authors

Nowadays, the ideas of integrating the concepts of the environment and saving it are being famous. These ideas are widely seen in many fields of study, and language education is one of them. Thus, the identity of English Language teachers (ELT) is a step toward transferring this concept in EFL materials in ELT departments. The EFL teacher's identity takes different meanings. Sometimes, it only means the teacher who teaches the English language, and other times, it means, the cultural and social aspects that the teacher and students interact during the study course. These cultural and social aspects represent the environment in teacher’s identity. This study aims to explore the environmental identity within EFL teacher identity. The sam

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Dec 15 2021
Journal Name
Al-academy
Websites Quality Assessment of Iraqi Universities Using the WDQI Index
...Show More Authors

The Web Design Quality Index, known as WDQI, was applied to assess the quality of websites for six Iraqi universities, namely Basra University, Mosul, Muthanna, Samarra, Dijla University College, and Al-Isra University College. The results of the index showed that the universities of Basra and Dijla University College had the highest value, at 71.07 and 70.39, respectively. Its final evaluation metric was that the website of these two universities needed a slight improvement. As for the rest of the other universities, the final values of the index ranged from 64.72-69.71. When the final values of the index are displayed on the final evaluation scale, it appears that the websites of the four universities need many improvements. The study

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sat Apr 01 2017
Journal Name
Al–bahith Al–a'alami
The Bahraini Daily Press Coverage of Women Issues): (Analytical Study
...Show More Authors

This research is an attempt to assess the extent of coverage given by the Bahrain daily press to Women and related issues. It attempts to determine how important the issues of the Women issues were covered in the Daily Press and whether the press has given enough attention to the Women issues.
The research was conducted by analyzing the coverage “AkhbarAlKhaleej” Daily newspaper gave the Women issues during the period of this study.
Thus, this study aims at assessing the degree to which the Bahraini daily newspapers have dealt with the Women issues. The researcher analyzed the contents of the Bahraini press, “AKHBAR ALKHALEEJ” daily newspaper during 2014, as Bahraini press coverage seems to be stable, and more balanced and

... Show More
View Publication Preview PDF
Crossref