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The possibility of the application of international accounting standards to strengthen the role of oil companies in the region environment
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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.

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
the effect of organic solvent extracts of callistemon citrinns leaves on some biological
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In this study, evaluate the impact of organic extracts of leaf butterfly Albzl in some aspects of life has been affected performance ratio destruction of eggs increased by 0.8% extract Alorat ethanol solvent, ethyl acetate and hexane, respectively ..

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Publication Date
Wed Jun 27 2018
Journal Name
University Of Leicester
The Convective Instability of BEK Family of Non-Newtonian Rotating Boundary-Layer Flows
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The BEK family of flows have many important practical applications such as centrifugal pumps, steam turbines, turbo-machinery and rotor-stator devices. The Bödewadt, Ekman and von Kármán flows are particular cases within this family. The convective instability of the BEK family of rotating boundary-layer flows has been considered for generalised Newtonian fluids, power-law and Carreau fluids. A linear stability analysis is conducted using a Chebyshev collocation method in order to investigate the effect of shear-thinning and shear-thickening fluids for generalised Newtonian fluids on the convective Type I (inviscid crossflow) and Type II (viscous streamline curvature) modes of instability. The results reveal that shear-thinning power-law

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Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
The Effect of Potassium Sorbate on Microorganism and Self life of Laboratory Biscuit
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This study has been conducted to examin the effect of potassium sorbate at different level of 0.03,0.06,0.10% on the number of bacteria and mold and to extend the storage life of laboratory processed biscuit. The results indicated that the use of 0.03% potassium sorbate prolonged the storage peroid until the third month .three types of bacteria has been isolated from processed biscuit, namely, Staphylococcus aureus, Bacillus cereus, Esherichia coli using 0.06% potassium sorbate showed no growth of bacteria up to six month of storage ,while using of 0.03% and 0.06% potassium sorbate prevent the growth of mold up to three and six months of storage respectively. Both Aspergillus and Penicillium were isolated from the processed biscuit.

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Publication Date
Sun Mar 08 2015
Journal Name
All Days
Distribution of New Horizontal Wells by the Use of Artificial Neural Network Algorithm
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Abstract<p>It is an established fact that substantial amounts of oil usually remain in a reservoir after primary and secondary processes. Therefore; there is an ongoing effort to sweep that remaining oil. Field optimization includes many techniques. Horizontal wells are one of the most motivating factors for field optimization. The selection of new horizontal wells must be accompanied with the right selection of the well locations. However, modeling horizontal well locations by a trial and error method is a time consuming method. Therefore; a method of Artificial Neural Network (ANN) has been employed which helps to predict the optimum performance via proposed new wells locations by incorporatin</p> ... Show More
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Publication Date
Sun Mar 01 2020
Journal Name
Agricultural Engineering
Analysis of the Vacuum-Steam Defrosting Process of Plums Pre-Treated with Dehydrofreezing
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Abstract<p>The research material was prune plums (<italic>Prunus domestica</italic> L.), subjected to osmotic pre-treatment, with variable process time parameters and osmotic solution concentration. Plums thus fixed were frozen and stored for 6 months. At even (monthly) intervals, the product was defrosted by the vacuum-steam method, using the s-p-p chamber, until the thermocouple indicated a temperature of 4ºC in the sample’s thermal center. In order to study the kinetics of phenomena occurring during the defrosting process, the chamber was equipped with a measuring system to enable measurement and recording of temperature changes in time in the geometric center of the sample, as w</p> ... Show More
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Publication Date
Wed Jan 11 2023
Journal Name
Mathematical Problems In Engineering
Bayesian Methods for Estimation the Parameters of Finite Mixture of Inverse Rayleigh Distribution
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Methods of estimating statistical distribution have attracted many researchers when it comes to fitting a specific distribution to data. However, when the data belong to more than one component, a popular distribution cannot be fitted to such data. To tackle this issue, mixture models are fitted by choosing the correct number of components that represent the data. This can be obvious in lifetime processes that are involved in a wide range of engineering applications as well as biological systems. In this paper, we introduce an application of estimating a finite mixture of Inverse Rayleigh distribution by the use of the Bayesian framework when considering the model as Markov chain Monte Carlo (MCMC). We employed the Gibbs sampler and

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Publication Date
Wed Apr 24 2019
Journal Name
Aerosol Science And Technology
Effect of axial eccentricity on the performance of a cylindrical differential mobility classifier
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Publication Date
Fri Dec 29 2023
Journal Name
Iraqi Journal Of Agricultural Sciences
EFFECT OF NITROGEN, PHOSPHOROUS AND POTASSIUM LEVELS ON THE PRODUCTIVITY OF INDUSTRIAL POTATOES
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The experiment was conducted using Potato( Solanum tuberosum L.) at the eastern Radwaniyah at private field during fall season 2020/2021 and spring 2021 to study the effect of nitrogen levels to 350, 275, 200 kg N h-1 ( N1, N2, N3) and phosphorous to 100, 180, 360 kg P2O5 h-1 ( P1, P2, P3) and potassium to 100, 200, 300 kg K2O h-1 ( K1, K2, K3) to vegetative growth and yield of industrial potato, The seeds of the hybrid potato Sinora, Class A, were planted in the fall season on 15/9/2020 and Elite in the spring season on 31/1/2021. The experimental fertilizers were added in four batches and in proportions according to the stages of plant age, Factorial experiment with RCBD using three replications. The results showed that changing t

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Publication Date
Sat Dec 01 2012
Journal Name
Iraqi Journal Of Physics
The effect of additive carbon nano tube on optical properties of epoxy resin
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In this work, MWCNT in the epoxy can be prepared at room temperature and thickness (1mm) at different concentration of CNTs powder. Optical properties of multi-walled carbon nanotubes (CNTs) reinforced epoxy have been measured in the range of (300-800)nm. The electronic transition in pure epoxy and CNT/epoxy indicated direct allowed transition. Also, it is found that the energy gap of epoxy is 4.1eV and this value decreased within range of (4.1-3.5)eV when the concentration of CNT powder increased from (0.001-0.1)% respectively.
The optical constants which include (the refractive index (n), the extinction coefficient (k), real (ε1) and imaginarily (ε2) part of dielectric constant calculated in the of (300-800)nm at different concent

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Publication Date
Sun Mar 01 2020
Journal Name
Agricultural Engineering
Analysis of the Vacuum-Steam Defrosting Process of Plums Pre-Treated with Dehydrofreezing
...Show More Authors
Abstract<p>The research material was prune plums (<italic>Prunus domestica</italic> L.), subjected to osmotic pre-treatment, with variable process time parameters and osmotic solution concentration. Plums thus fixed were frozen and stored for 6 months. At even (monthly) intervals, the product was defrosted by the vacuum-steam method, using the s-p-p chamber, until the thermocouple indicated a temperature of 4ºC in the sample’s thermal center. In order to study the kinetics of phenomena occurring during the defrosting process, the chamber was equipped with a measuring system to enable measurement and recording of temperature changes in time in the geometric center of the sample, as w</p> ... Show More
Scopus (1)
Scopus Crossref