Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process settling accounts with these companies. The research has come to the most important set of conclusions.1.That contracts with foreign oil companies contracting for work in Iraq has created a new resource for the general budget of the state by imposing taxes and fees on the income of these companies, which provide sufficient funding sources to cover the overhead of the State.2.Iraq is one of the oil countries, which occupies a leading position among Arab and international oil-producing countries of the magnitude of the reserves position of the oil sector is one of the most important pillars of the Iraqi economy to being an important source of attracting foreign to work in Iraq, the oil companies, which contribute to the development and reconstruction of the national economy, with the introduction of modern technologies in the the oil industry.3.The income tax on foreign oil companies contracting for work in Iraq Law No. (19) for the year 2010 and instructed No. (5)- for the year 2011 began for the purpose of supporting the national economy and the submission of income earned in Iraq to foreign oil companies and its sub-contractors in the production and extraction of oil and gas income tax.Recommended Find the need in the future to promote cooperation with international oil companies and oil service companies in all oil activities through cooperation and participation agreements and contracted to gain access to Iraq's strategic objectives for the purpose of providing new resources to finance the state budget as well as the need to take advantage of good global technical expertise and technology of modern provided by oil companies foreign operating in Iraq
This study was (the reality of beekeeping in Iraq and ways of developing them) as a research project in the branch of production is important branches of the productivity of the agricultural sector in Iraq, and the importance of this section, productive (beekeeping) for the agricultural sector in his contribution to increase the vegetable production and improve the quality and the various Classes of types, through its active role in the pollination of plants and indirectly (when the bees to move between plants to collect nectar and pollen grains), which contributes to reduce the losses in plant production and raise the rate of productivity per donum of various agricultural crops.
On the other hand play a
... Show MoreFour subsurface sections and electrical, porosity logs, and gamma-ray logs of the Khasib Formation (age Late Turonian-Lower Coniacian) were studied to identify reservoir characteristics and to evaluate the reservoir properties of the Khasib reservoir units in the East Baghdad oilfield. The lithology of the formation is limestone throughout the whole sequence in all studied wells EB-83, EB-87, EB-92, and EB94. It is bounded conformably from the top by Tanuma Formation and has a conformable lower contact with Kifl Formation. The lower and upper boundaries of the formation were determined using well log analysis, and the formation was divided into three main rock units (Kh1, Kh2, and Kh3), depending on the porosity logs. The porosi
... Show MoreThe current study summarized the construction of a three-dimensional geological model of the Aquitanian sediments age, which represented by the Euphrates and Serikagni formation in Ajeel Oil Field, where Ajeel Oil Field has structural closure towards northwest - southeast. Sedimentary of the current study consist of limestone, dolomitic limestone, dolomite (compose of skeletal grains, non-skeletal grains and cement) and the appearance of some anhydrite rocks.
The petrographic study of the Euphrates Formation were prepared using a thin section of wells (Aj-1, Aj-4, Aj-5, Aj-6 and Aj-7), Previous studies and geological reports, as well as use well logs data in the statistical analysis by Petrel softwa
... Show MoreShuaiba Formation is a carbonate succession deposited within Aptian Sequences. This research deals with the petrophysical and reservoir characterizations characteristics of the interval of interest in five wells of the Nasiriyah oil field. The petrophysical properties were determined by using different types of well logs, such as electric logs (LLS, LLD, MFSL), porosity logs (neutron, density, sonic), as well as gamma ray log. The studied sequence was mostly affected by dolomitization, which changed the lithology of the formation to dolostone and enhanced the secondary porosity that replaced the primary porosity. Depending on gamma ray log response and the shale volume, the formation is classified into three zone
... Show MoreThe objective of this paper is determining the petrophysical properties of the Mauddud Formation (Albian-Early Turonian) in Ratawi Oil Field depending on the well logs data by using interactive petrophysical software IP (V4.5). We evaluated parameters of available logs that control the reservoir properties of the formation, including shale volume, effective porosity, and water saturation. Mauddud Formation is divided into five units, which are distinguished by various reservoir characteristics. These units are A, B, C, D, and E. Through analyzing results of the computer processed interpretation (CPI) of available wells, we observed that the main reservoir units are B and D, being distinguished by elevated values of eff
... Show MoreThis study is achieved in the local area of the Eridu oil field, where the Mishrif Formation is considered the main productive reservoir. The Mishrif Formation was deposited during the Cretaceous period in the secondary sedimentary cycle (Cenomanian-Early Turonian as a part of the Wasia Group, a carbonate succession widespread throughout the Arabian Plate.
The Mishrif Formation already have been evaluated in terms of depositional environments and their diagenetic processes. Here, it will test the previous conclusions with petrophysical properties delineated by using well logging. The results show there is a fully matching with two reservoir units (MA and MB). Dissolution and primary porosity are responsible for f
... Show MoreThe importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th
... Show MoreAbstract:
The distribution or retention of profits is the third decision among financial management decisions in terms of priority, whether at the level of theory or practice, as the issue of distribution or retention is multi-party in terms of influence and impact, as determining the optimal percentage for each component is still the subject of intellectual debate because these decisions are linked to the future of the organization and several considerations, The research focus on the nature of the policies followed by the Iraqi banking sector As the sample chosen by the intentional sampling method was represented by the Commercial Bank of
... Show MoreThe Jeribe Formation, the Jambour oil field, is the major carbonate reservoir from the tertiary reservoirs of the Jambour field in northern Iraq, including faults. Engineers have difficulty organizing carbonate reserves since they are commonly tight and heterogeneous. This research presents a geological model of the Jeribe reservoir based on its facies and reservoir characterization data (Permeability, Porosity, Water Saturation, and Net to Gross). This research studied four wells. The geological model was constructed with the Petrel 2020.3 software. The structural maps were developed using a structural contour map of the top of the Jeribe Formation. A pillar grid model with horizons and layering was designed for each zone. Followin
... Show MoreThe current research seeks to identify the role of the marketing intelligence system in its dimensions (customer intelligence, market intelligence, competitor intelligence, insurance product intelligence, sales representatives) and its reflection on improving the quality of the insurance service provided by the National Insurance Company represented in its dimensions (reliability, response, tangibility, Safety, the spirit of empathy, communication) adopted in the current research, and based on that, the research came as an attempt to find out the extent to which the research sample company can apply the approach of the marketing intelligence system and its impact on improving the quality of the insurance service provided to custo
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