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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
Thu Oct 12 2023
Journal Name
Mustansiriyah Journal Of Pure And Applied Sciences
Cavitation microbubbles in the medical ultrasound imaging: A Review
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Ultrasound is a mechanical energy which can generate altering zones of compression and rarefaction along its path in the tissues. Ultrasound imaging can provide a real time screening for blood and multiple organs to aiding the diagnostic and treatment. However, ultrasound has the potential to deposit energy in the blood and tissues causing bio effects which is depending on ultrasound characteristics that including frequency and the amount of intensity. These bio effects include either a stable cavitation presented non thermal effects or inertial cavitation of harmful effect on the tissues. The non-thermal cavitation can add features in diagnostic imaging and treatment more than the inertial cavitation. Ultrasound Contrast agents are a micro

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Publication Date
Sat Jan 01 2022
Journal Name
Food Science And Technology
Evaluating the hydrophilic antioxidant capacity in different citrus genotypes
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Publication Date
Mon Sep 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Volumetric Mass Transfer Capacity Coefficient in the RTL Extractor
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Publication Date
Wed May 15 2013
Journal Name
Iraqi Journal Of Science
New record species- from the family Euphorbiaceae in Iraq
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Abstract The present work included morphological, anatomical, and palynological characters for the new species Acaalypha australis L. specimens, which belong to the family Euphorbiaceae. The species recorded in the study for the first time in Iraq. The plants of this species are annual herbs with green, striated or sub – polygonal stem, and branched near bases, Leaves are simple spirally alternate and lanceolate in shape. Flowers are unisexual, arranged in the axial of distinct leafy and cordate bracts, female flower arranged at the bracts bases and each flower with trileafed perianth and superior ovary with trilobed stylar stigma which has dense and coiled stigmatic hairs. Male flowers are arranged as a mixed verticellate inflorescence a

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Publication Date
Tue Dec 01 2009
Journal Name
Al-khwarizmi Engineering Journal
Study the Axail Dispersion Model in Ion Exchange Column
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A mathematical model is developed which predicates the performance of cylindrical ion exchange bed involving comparing of axial dispersion model for cation exchange column with different assumption, this model permits the performance to predicate the residence time within the bed with the variance, axial dispersion and Pecklet No. to indicated deviation from plug flow model.

      Two type of systems are chosen for positive ions first with divalent ions (Ca+2) to exchange with resin of Na+1form used as application in  water softener units and second with monovalent ions (Na+1) to exchange with resin of H+1 form used as application in deionize water units &n

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Publication Date
Wed Jun 01 2022
Journal Name
Res Militaris
The conversational imperative in Al Qiyam Al Fatimy speech
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This study falls within the core of the deliberative theory, as this research seeks to highlight the concept of dialogical imputation that is present in all the discourses received by the recipient, and that this is not limited to dialogues, and that is why it is called (deliberative imperative). This is in agreement with the deliberative and functional approach that sees literary discourse as a dialogical and fulfilling necessity, due to its attachment to artistic connotations and submerged meanings in the saying. The allotted obligation and its impact on determining the purposes: The specific implication represented an important axis of pragmatic research, and a major concern in the work of discourse analysis. Because of its great importa

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
Tennessee Williams: Memories as symbols in The Glass Menagerie
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The Glass Manegerie is a metaphor, which is one of the greatest plays  of great writer Williams. The play talks about  the poor people in society and how try to escape this group of people from the real world to get rid of the hardness of this tuff reality and live in a fantasy world that is much like the glass where the world is very weak this world is acting by Laura, she is  owner of these animals breakable glass where it's weak and unable to defend itself as well as the mother Amanda  is a very selfish never think about her children but only herself.

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Publication Date
Sun Mar 15 2020
Journal Name
International Journal Of Innovation, Creativity And Change
Sublimation and the New Culture in August Wilson's Fences
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August Wilson’s major concern is to communicate the African American cultural awareness; to establish a counter-culture based on self-confidence and assertiveness. He advocates an encouraging attitude to elevate the African Americans’ spiritual consciousness and to teach them how to sublimate their aims in life. He aspires to win the everlasting battle against racial discrimination, oppression, injustice, and identity confusion. Sublimation, as a defense mechanism, will be Wilson’s new ammunition to re-read and to re-interpret the psychic constitution of his people, to help them get out of their self-imposed fences and this is the core of Wilson’s new culture. Sublimation is the process in which the psyche directs the negative drive

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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Correlation between Rheumatoid Factor, Chloroquine Phosphate in Osteoarthritis
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Osteoarthritis (OA) is a series of aggressive destructive inflammatory processes. Synovitis is common both at an early and a late phase. This disease may be uniquely singular in some site but phylogenetically related at some point in time to produce a common outcome of dysfunction, disability, socioeconomic destruction and sometimes socioeconomic failure. Articular cartilage, subchondral bone and synovial membrane are the site of major abnormalities in this disease process. Rheumatoid factor (RF) represents one of the routine laboratory tests that made for all patients have joint complaints.Chloroquine phosphate (CQP) is agent belong to disease modifying osteoathritic drugs (DMOADs). Chloroquine and their derivatives have been used for t

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Publication Date
Sat Mar 01 2008
Journal Name
Iraqi Journal Of Physics
Enforcing Wiener Filter in the Iterative Blind Restoration Algorithm
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A new blind restoration algorithm is presented and shows high quality restoration. This
is done by enforcing Wiener filtering approach in the Fourier domains of the image and the
psf environments

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