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The Extent of the Commitment with Accounting Disclosure for Contingent Assets, Liabilities and Provisions in the Shareholding Companies Listed in Iraq Stock Exchange Analytical Entrance
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Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabilities and provisions  their annual reports for fiscal years (2010-2013).                                   

  The Study concluded that the disclosure ratios of contingent assets and liabilities and provisions in the annual financial reports for the years (2010-2013) were respectively, (33.5%), (17.5%), (12.5%). Also, disclosure ratios of provisions in the balance sheet and notes for the years (2010-2013) were respectively (9%), (11%). And the disclosure ratios of assets in the auditor's report and management report for the years (2010-2013) were respectively (27.5%), (21.5%). As well as the disclosure ratios of contingent liabilities in the auditor's report and management report for the years (2010-2013) were respectively (27.5%), (4.5%).    

which indicates that a large Proportion of research sample companies no obligating of accounting disclosure for contingent assets, liabilities and provisions in the annual financial reports. The Study Recommended the need for companies administrations commitment to the requirements of accounting rules and standards of recognition, measurement and accounting disclosure contingent assets, liabilities and provisions.      

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Publication Date
Sun Dec 31 2023
Journal Name
Iraqi Geological Journal
A Comparative Reservoir Study of Zubair and Nahr Umr Formations in Subba Oilfield, Southern Iraq
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The lower Cretaceous sandstones of Zubair and Nahr Umr formations are the main producing reservoirs in Subba oilfield in southern Iraq. Key differences in their petrophysical and depositional attributes exist affecting their reservoir characteristics. The evaluation of well logs and core porosity-permeability data show better reservoir properties in Nahr Formation. The Litho-saturation logs indicate greater thickness of oil-saturated reservoir units for Nahr Unr Formation associated with lower values of shale volume, and higher values of effective porosity. In addition, higher values of permeability for Nahr Umr Formation is suggested by applying porosity-irreducible water saturation cross plot. The reducing reservoir quality of Zub

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of Engineering
Petrophysical Properties and Well Log Interpretations of Tertiary Reservoir in Khabaz Oil Field / Northern Iraq
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The aim of this study is interpretation well logs to determine Petrophysical properties of tertiary reservoir in Khabaz oil field using IP software (V.3.5). The study consisted of seven wells which distributed in Khabaz oilfield. Tertiary reservoir composed from mainly several reservoir units. These units are : Jeribe, Unit (A), Unit (A'), Unit (B), Unit (BE), Unit (E),the Unit (B) considers best reservoir unit because it has good Petrophysical properties (low water saturation and high porous media ) with high existence of hydrocarbon in this unit. Several well logging tools such as Neutron, Density, and Sonic log were used to identify total porosity, secondary porosity, and effective porosity in tertiary reservoir. For

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Publication Date
Fri Mar 27 2020
Journal Name
Iraqi Journal Of Science
Water Quality of Groundwater and Diyala River in Jisr Diyala Area within Baghdad City- Iraq
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Groundwater is very important for different uses in the present study area which represents Jisr Diyala, located in southeastern Baghdad and covered with quaternary deposits which include the shallow aquifer in the area. Groundwater and surface water were investigated to determine their suitable uses. The main ion concentrations of the wet period seemed to be lower than those in the dry period. According to TDS values, the water is classified as brackish to salty with a high degree of hardness. Most of water samples were of NaCl type due to pollution with sewage water and rock-water interaction. The results show that the water of the study area is suitable for livestock and irrigation purposes only.

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Publication Date
Mon Feb 14 2022
Journal Name
Iraqi Journal Of Science
Petrography and geochemistry of Pila Spi Formation (Middle- Late Eocene) in Selected Sections / Northern Iraq
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The Pila Spi Formation (middle – late Eocene) was studied in terms of field character, Petrography and geochemistry from two outcrops (Bakhar and Bani bawy) sections, Northern Iraq. The field studies showing massive, lithified limestone to marly limestone high effected by dolomitization. The petrography studies shows that most of the skeletal grains was destroyed due to digenetic processes specifically the dolomitization, and the vast majority of carbonate rocks are mudstone and few beds of wackestone. The geochemical study reveals low CaO% and high MgO% content due to the intense effect of dolomitization, and the carbonate rocks was classified as impure limestone generally of slightly calcareous dolomite. Ca/Mg and Sr/Ca ratios have b

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Publication Date
Wed Mar 27 2019
Journal Name
Iraqi Journal Of Science
Seismic structural study of Mishrif and Nahr Umr Formations in Huwaiza oilfield south-eastern Iraq
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An interpretive study of two-dimension seismic data of the Huwaiza oilfield was carried out using Petrel 2015 program. Twenty seismic section were used, these seismic sections were carried out at three-time stages: HH survey in 1976, 2HH survey in 1978 and AM in 1980. Mishrif and Nahr Umr reservoirs were selected to study because they are the most important reservoirs in the neighbor fields. The study showed that the structure is an anticline trending North-South, so that the field may belong to Zubair tectonic subzone rather than Tigris subzone, which is northwest-southeast trending. A hypothetical model was drawn up showing the extension of the field in the Iraqi and Iranian territories based on information from both sides, it showed t

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Publication Date
Tue Sep 25 2018
Journal Name
Iraqi Journal Of Science
3D Seismic Structural and Stratigraphy Study of Shuaiba Formation in Kumait Oil Field-Southern Iraq
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The Kumait Oil field was interpreted using 3-D seismic data from Oil Exploration company. The Shuaiba Formation (Cretaceous Age) reflector is detected.Structural map of formation is prepared to obtain the location and direction of  the sedimentary basin and shoreline. Depth maps was drawn depending on the structural interpretation of  the picked reflector and show several structural feature as closures.The seismic interpretation of the area approves the presence of some stratigraphic features in the studied formation. Some distributary mound and flatspot were observed within the study area, but they are not continuous due to the tectonic effects. These activity elements give reasonable explanation for the hydrocarbon distributi

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Publication Date
Tue Aug 31 2021
Journal Name
Iraqi Journal Of Science
2D Seismic Reflection Study of Mishrif and Yamama Formations in East Nasiriya Area, Southern Iraq
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The structural division and stratigraphic estimation of the perceptible geological basin are the most important for oil and gas exploration. This study attempts to obtain subsurface geology in parts of east Nasiriya, southern Iraq using of seismic data and some adjacent well information for structural and stratigraphic interpretation. To achieve this goal, 2D seismic data in SEG-Y format were used with velocity and logging data. The seismic profile is then interpreted as a two-dimensional (time domain and depth domain) contour map, which is  represented  as a real subsurface geology.

Reflectors from the Mishrif and Yamama Formations (Cretaceous period) were detected. According to the structural interpretation of the sel

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Publication Date
Thu Feb 28 2019
Journal Name
Iraqi Journal Of Science
Tectonic Boundaries and Depth Estimate of Some Gravity Sources in Diyala Area, East Central Iraq
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 The Bouguer gravity and magnetic RTP anomalies data were used to detect the main tectonic boundaries of middle and south of Diyala Province, east Iraq. Window method   was used to separate the residual anomalies using different space windows for the Bouguer and Magnetic RTP maps. The residual anomaly processed in order to reduce noise and give a more comprehensive vision about subsurface lineaments structures. Results for descriptive  interpretation presented as contour maps in order to locate directions and extensions of  lineaments feature which may interpret  as faults. The gradient technique is used for depth estimation  of some gravity source which shows that the sources depth range between (13.65

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Publication Date
Wed Jan 08 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Awareness and knowledge of oral cancer among final year undergraduate dental students in Baghdad-Iraq
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Background: The incidence of oral cancers is increasing all over the world. Early detection ofthis important public health matter makes them more amenable to treatment and allows the greatest chance of cure.The aim of this study was to investigate the awareness and knowledge on oral cancer among final -year dental students in Iraq. Materials and methods: Questionnaires were delivered to 160 final–year dental students in the College of Dentistry in Baghdad. The questionnaire focused on the awareness/knowledge of oral cancer, earlyand common clinical signs and symptoms andassociated risk factors. Results: It was found that 87% of students were aware of oral cancer. The followings were recognized as signs and symptoms of oral cancer: persis

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Publication Date
Sat Nov 28 2020
Journal Name
Iraqi Journal Of Science
Microfacies Analysis and Basin Development of Hartha Formation in East Baghdad Oil field, Central Iraq
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The Hartha Formation is one of the important formations deposited during Late Campanian age.

The present study deals with four boreholes (EB-53, 54, 55 and 56) within the East Baghdad oil field to diagnoses the microfacies and interpret the depositional environments.

Six major microfacies were recognized in the succession of the Hartha Formation. Their characteristic grain types and depositional texture enabled the recognition of paleoenvironment. There are Orbitoides  wackestone-packstone , Orbitoides - miliolid wackestone, Peloidal and Pellets - echinoderm wackestone to packstone, Peloidal wackestone to packstone, Pelletal wackestone to packstone, and Planktonic foraminifera wackestone-packstone.

Four assoc

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