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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
Wed Aug 26 2020
Journal Name
Iraqi Journal Of Agricultural Sciences
COMPARISON THE ACCURACY OF COMPUTING POINT COORDINATS BETWEEN DIFFERENT INSTRUMENTS AND APPLICATIONS OF GPS
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The study was aimed to determine the coordinates of  the points were measured by different ways and different instruments, the most precise way using the differential global positioning system (DGPS) that will be the reference measurements in comparison, less precise way using navigator GPS. Google earth (pro.), and the other applications of GPS mobile ( Samsung and I-phone). In this research (8 points) were chosen that are occasional in location. The comparison of the different observations can give us an idea of ​​the extent to which the accuracy of the observations differs from the different devices used in the observing, as well as through the knowledge of the best device and the best way to measure coordinates accurately t

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Publication Date
Sun Feb 10 2019
Journal Name
Iraqi Journal Of Physics
Investigation of the nuclear structure of 84-108Mo isotopes using Skyrme-Hartree-Fock method
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Over the last few decades the mean field approach using selfconsistent
Haretree-Fock (HF) calculations with Skyrme effective
interactions have been found very satisfactory in reproducing
nuclear properties for both stable and unstable nuclei. They are
based on effective energy-density functional, often formulated in
terms of effective density-dependent nucleon–nucleon interactions.
In the present research, the SkM, SkM*, SI, SIII, SIV, T3, SLy4,
Skxs15, Skxs20 and Skxs25 Skyrme parameterizations have been
used within HF method to investigate some static and dynamic
nuclear ground state proprieties of 84-108Mo isotopes. In particular,
the binding energy, proton, neutron, mass and charge densities

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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Engineering
Experimental Study of the effect of closed cavity wall on buildings cooling loads saving
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The experimental study showed the use of closed cavity wall (the thickness of the cavity 5cm) made a percentage reduction in the cooling load caused by heat gain from the wall by (21.5 %) compared with the conventional wall. also the thermal resistance of the closed cavity was an average (0.2 m2.oC/W).

The experimental results of the study showed that the use of closed cavity wall reduced the average temperature of the inner surface of the wall during the day, and that the reduction was an average (0.45 oC)  when compared with the conventional wall , as well as the use of closed cavity wall reduced the temperature difference range of the inner surface of the wall during the day, and that the

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Publication Date
Fri Mar 01 2013
Journal Name
Advances In Bioresearch
Comparative Evaluation of Alkaloids Extraction Methods from the Root Bark of Punica granatum Linn
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A comparative study was carried out to evaluate alkaloid antibacterial activity which was extracted from the root bark Punica granatum L. by liquid membrane techniques (SA) and organic solvent traditional techniques (SB). The screening of the antimicrobial activity was conducted by agar well diffusion method against Staphylococcus aureus, Enterobacter cloacae, Escherichia coli, Klebsiella pneumoniae, and Proteus mirabilis at three concentration levels (5, 10 and 15 mg/ml). Alkaloid extracts were analyzed by a high performance liquid chromatography (HPLC) method. Among the tested extractions, SB showed the highest antibacterial activity against all five bacterial strains, especially at 15 mg/ml concentration. However, all the B type solution

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Physics: Conference Series
Determination of the Fertility of Southern Iraqi Soil Using Laser - Induced Breakdown Spectroscopy System
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In this work, seven soil samples were brought brought to study and analyses the element concentrations from different southern regions of Iraq using laser-induced breakdown spectroscopy (LIBS) technique. It has been documented as an atomic emission spectroscopy (AES) technique. Laser-induced plasma utilized to analyze elements in materials (gases, liquids, and solids). In order to analyze elements in materials (gases, liquids, and solid). The Nd: YAG laser excitation source at 1064 nm with pulse width 9 ns is used to generate power density of 5.5 x 1012 MW/mm2, with optical spectrum in the range 320-740 nm. From this investigation, the soil sample analysis of the southern cities of Iraqi, it is concluded that the rich soil element of P, Si,

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Publication Date
Tue Dec 01 2009
Journal Name
Iraqi Journal Of Physics
Study of the Electronic Properties and Hall Effect of Amorphous Si1-xGex:H Thin Films
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The electronic properties and Hall effect of thin amorphous Si1-xGex:H films of thickness (350 nm) have been studied such as dc conductivity, activation energy, Hall coefficient under magnetic field (0.257 Tesla) for measuring carrier density of electrons and holes and Hall mobility as a function of germanium content (x = 0–1), deposition temperature (303-503) K and dopant concentration for Al and As in the range (0-3.5)%. The composition of the alloys and films were determined by using energy dispersive spectroscopy (EDS) and X-ray photoelectron spectroscopy (XPS).
This study showed that dc conductivity of a-Si1-xGex:H thin films is found to increase with increasing Ge content and dopant concentration, whereas conductivity activati

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Publication Date
Sat Jun 30 2012
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Effect of Annealing on the Crystallization of Poly Vinyl Chloride for Drug Delivery System
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Poly vinyl alcohol has been studied for its ability to form crystallites by using annealing method. Semicrystalline films of poly vinyl alcohol (PVA) were prepared by casting 11.5 wt. % and 13 wt. % PVA aqueous solution onto glass slides at annealing temperature range 90 -120°C and duration time 15- 60 minute. This allowed the macromolecules to form crystallites, small regions of folded and compacted chains separated by amorphous regions where single PVA chain may pass through several of these crystallites. Degree of crystallinity of PVA films (hydrogels) was determined by method of density; on the other hand the swelling behavior was conducted by the determination of water uptake, wet degree of crystallinity, gel fraction and solubilit

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Publication Date
Tue Dec 01 2009
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
SEASONAL ABUNDANCE OF THIRD INSTAR LARVAE OF FLIES (ORDER: DIPTERA) ON THE EXPOSED CARCASSES
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The study aims to identify the third instar larvae of fly species (Order : Diptera) feeding on carcasses (Fishes and Rabbits). Two families (Calliphoridae and Sarcophagidae), were recorded with highest rate in Calliphoridae species. The following species had been registered in accordance with their prevalence respectively; Calliphora vicina Rob.-Desvoidy, Chrysomya albiceps (Wiedmann), Chrysomy megacephala (Fabricius), Sarcophaga sp. and Lucilia sericata (Meigen). The highest rate has been registered Calliphora vicina during February, November, December and January at rate 100%, the larvae of this fly have not been observed during July, August, September and October. The highest rate of Ch

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Publication Date
Wed Aug 31 2022
Journal Name
Mathematical Modelling Of Engineering Problems
Evaluation of Al-Ishaqi Irrigation Project: A Case Study Eastern Canal of the Project
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An evaluation the performance of the irrigation system for the Al-Ishaqi irrigation project for the Eastern Canal was conducted to identify management strategies that can be used to improve the operation and performance of the irrigation system. The study area is located in Salah al-Din G.0overnorate, Iraq. The field work included determining the moisture content of the soil before and after irrigation, measuring the inflow of the field to find the depth of the applied water, field monitoring, and measuring the depth of the root zone for each irrigation process. Field measurements showed that the average efficiency of water application for the two fields (A, and B) are 59.81% and 38.6%, respectively. The results of the efficiency of

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Publication Date
Sat Dec 31 2011
Journal Name
Al-khwarizmi Engineering Journal
The Estimation of Vibrational Energy of Two Coupled (Welded) Plates Using Statistical Energy Analysis
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This paper deals with a method called Statistical Energy Analysis that can be applied to the mechanical and acoustical systems like buildings, bridges and aircrafts …etc. S.E.A as a tool can be applied to the resonant systems in the circumstances of high frequency or/and complex structure». The parameters of S.E.A such as coupling loss factor, internal loss factor, modal density and input power are clarified in this work ; coupled plate sub-systems and explanations are presented for these parameters. The developed system is assumed to be resonant, conservative, linear and there is an equipartition of energy between all the resonant modes within a given frequency band in a given sub-system. The aim of th

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