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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
Sun Oct 03 2021
Journal Name
Rudn Journal Of Language Studies, Semiotics And Semantics
Motivation of Word Formation in Russian and Arabic Languages and its Role in Achieving Translation Equivalence
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The article is devoted to the issue of word-formation motivation, which does not lose its relevance and plays a role not only in disclosing formal-semantic relations between words of one language and has not only theoretical, but also applied significance. The authors consider word-formation motivation consistently in its varieties in a comparative way on the materials of so different languages as Russian and Arabic and approach the mechanism of achieving semantic equivalence of translation. To the greatest extent, word-formation activity today, due to objective reasons, affects some special branch (technical, medical, etc.) vocabulary, which is increasing from year to year in national dictionaries. This extensive material, selected

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Publication Date
Wed Jan 01 2020
Journal Name
Plant Archives
An analysis for adoption of subsurface irrigation technology and its role in agricultural development in Iraq
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Publication Date
Thu Oct 01 2020
Journal Name
Sys Rev Pharm
Role of plant growth regulators in gene expression of SGR gene responsible for stay green of wheat varieties
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A field experiment was carried out during winter season of 2019-2020 at Al-Mhanawyah Research Station - Agriculture Research Directorate - Babylon Governorate / Iraqi, to study the gene expression of Sgr gene responsible for controlling the duration of staying green in varieties of wheat under effect of plant growth regulator during the two growth stages (vegetative and reproductive) by using quantitative reverse transcription-PCR (RT-qPCR) technique and achieving the highest grain yield for a number of wheat varieties. Randomized complete block design (RCBD) arranged according to split plots used with three replicates. The experiment included twelve wheat varieties (Saberbic, Al-Rasheed, Iraq, Tamoz-3, Al-Adnaniya, Babel, IPA-99, Al-Latife

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Publication Date
Mon Mar 13 2017
Journal Name
Journal Of Baghdad College Of Dentistry
A study to compare the internal fitness and marginal gap between single crowns and crowns within three-unite bridge of zirconia substructure fabricated by CAD-CAM system. (An In vitro study)
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ABSTRACT Purpose: the aim of this in vitro study was to compare the marginal gap and internal fitness between single crowns and the crowns within three-unit bridges of zirconium fabricated by CAD-CAM system. Materials and methods: A standard model from ivoclar company was used as a pattern to simulate three-units bridge (upper first molar and upper first premolar) as abutments used to fabricate stone models, eight single crowns for premolar and eight of three units bridges. Crowns and bridges fabricated by CAD-CAM system were cemented on their respective stone models then sectioned at the mid-point buccolingaully and misiodistaly and examined under stereomicroscope. Result: the marginal gap in premolar crowns and premolar within bridge we

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Publication Date
Sat Jan 13 2018
Journal Name
Journal Of Engineering
Comparison Between ESP and Gas Lift in Buzurgan Oil field/Iraq
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Buzurgan oil Field which is located in south of Iraq has been producing oil for five decades that caused production to drop in many oil wells. This paper provides a technical and economical comparison between the ESP and gas lift in one oil well (Bu-16) to help enhancing production and maximize revenue. Prosper software was used to build, match and design the artificial lift method for the selected well, also to predict the well behavior at different water cut values and its effect on artificial lift method efficiency. The validity of software model was confirmed by matching, where the error difference value between actual and calculated data was (-1.77%).

The ESP results showed the durability of ESP regarding th

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Science
3D Geological Modelling for Asmari Reservoir In Abu Ghirab Oil Field
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    Building a geological model is an essential and primary step for studying the reservoir’s hydrocarbon content and future performance. A three-dimensional geological model of the Asmari reservoir in Abu- Ghirab oil field including structure, stratigraphy, and reservoir petrophysical properties, has been constructed in the present work. As to underlying Formations, striking slip faults developed at the flank and interlayer normal. Abu Ghirab oilfields are located on the eastern anticlinal band, which has steadily plunged southward. 3D seismic interpretation results are utilized to build the fault model for 43 faults of the Asmari Formation in Abu Ghirab Oilfield. A geographic facies model with six different rock facies types

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Publication Date
Fri Jan 01 2010
Journal Name
Positioning
Fluid Inclusions Usage for Assessing Oil Migration in Duhok, North Iraq
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Publication Date
Thu Jun 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Drilling Optimization by Using Advanced Drilling Techniques in Buzurgan Oil Field
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Efficient and cost-effective drilling of directional wells necessitates the implementation of best drilling practices and advanced techniques to optimize drilling operations. Failure to adequately consider drilling risks can result in inefficient drilling operations and non-productive time (NPT). Although advanced drilling techniques may be expensive, they offer promising technical solutions for mitigating drilling risks. This paper aims to demonstrate the effectiveness of advanced drilling techniques in mitigating risks and improving drilling operations when compared to conventional drilling techniques. Specifically, the advanced drilling techniques employed in Buzurgan Oil Field, including vertical drilling with mud motor, managed pres

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Publication Date
Tue Feb 28 2023
Journal Name
Iraqi Geological Journal
3D Geological Model for Zubair Reservoir in Abu-Amood Oil Field
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The Zubair reservoir in the Abu-Amood field is considered a shaly sand reservoir in the south of Iraq. The geological model is created for identifying the facies, distributing the petrophysical properties and estimating the volume of hydrocarbon in place. When the data processing by Interactive Petrophysics (IP) software is completed and estimated the permeability reservoir by using the hydraulic unit method then, three main steps are applied to build the geological model, begins with creating a structural, facies and property models. five zones the reservoirs were divided (three reservoir units and two cap rocks) depending on the variation of petrophysical properties (porosity and permeability) that results from IP software interpr

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Publication Date
Thu May 05 2022
Journal Name
Al-kindy College Medical Journal
Possible role of Spironolactone in a sample of Iraqi patients with acute central serous chorioretinopathy: Spironolactone in acute csr
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Background: Central serous chorioretinopathy (CSCR) is an idiopathic condition aggravated by exogenous or endogenous glucocorticoids. Vascular deregulation in the choroid is a new hypothesis regarding central serous chorioretinopathy occurrence. The inhibition of choroidal mineralocorticoid receptors has a great role in shortening the duration of CSCR by inhibiting choroidal vasodilatation and leak.

Objective:  To assess the effect of oral spironolactone on subretinal fluid, central macular thickness and visual acuity in patients with acute CSCR compared to observation.

Subjects and Methods:  a hospital based, randomized clinical trial carried out at outpatient clinic in Ibn-Alhaitham Teaching E

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