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 objectiv

ABSTRACT

The research aims to identify the role of scientific planning of inventory by determining the quantity of economic demand and the number of times of purchase and associated annual total costs to achieve a sufficient and appropriate level of inventory . The research was based on the case study methodology. Materials of increasing demand in the Institute of Technical Management and knowledge of the degree of conformity of the procurement plan with the standard indicators adopted in a scientific method ,its include economic order quantity and number of purchasing times .
one of The main results  of the research was  the existence of a large difference between the quantity of the economic purchase of ea

In this research, a low cost, portable, disposable, environment friendly and an easy to use lab-on-paper platform sensor was made. The sensor was constructed using a mixture of Rhodamine-6G and gold nanoparticles also Sodium chloride salt. Drop–casting method was utilized as a technique to make a platform which is a commercial office paper. A substrate was characterized using Field Emission Scanning Electron Microscope, Fourier transform infrared spectroscopy, UV-visible spectrophotometer and Raman Spectrometer. Rh-6G Raman signal was enhanced based on Surface Enhanced Raman Spectroscopy technique utilized gold nanoparticles. High Enhancement factor of Plasmonic commercial office paper reaches up to 0.9 x105 because of local surface pl

The aims of research is diagnose and indicate the role of fairness in the work of accounting, which is important in reducing the unacceptable practices to manage earnings by economic units, As well as the interpretation and indicate Ethical inside in the accounting and accountants in particular practices in the area of ​​earnings management to reduce the negative effects of the practice and display the results mentioned acts according to what is supposed to be for the purposes of service users, Researchers have identified that one hypothesis, that "Fairness of accountants in of their work accounting lead to a reduction of earnings management practices". The results suggest that the accounting practices that lead to the manipu

Estimating the semantic similarity between short texts plays an increasingly prominent role in many fields related to text mining and natural language processing applications, especially with the large increase in the volume of textual data that is produced daily. Traditional approaches for calculating the degree of similarity between two texts, based on the words they share, do not perform well with short texts because two similar texts may be written in different terms by employing synonyms. As a result, short texts should be semantically compared. In this paper, a semantic similarity measurement method between texts is presented which combines knowledge-based and corpus-based semantic information to build a semantic network that repre

The system of accounting information role in the success of the economic unit, whether for-profit or non-purposeful, and through the availability of financial reports of information accounting for quality properties in the financial reports, which are the final product of all departments, sections and other parties, including help in strengthen the decisions of the administration and operations of Information economic Unity. The municipalities of economic units, non-profit, which is characterized by certain characteristics, including the multiplicity of activities (service, productivity, construction) and multiple sources of access to resources, so the accounting information system that seeks to provide decision makers with information o

 A particle swarm optimization algorithm and neural network like self-tuning PID controller for CSTR system is presented. The scheme of the discrete-time PID control structure is based on neural network and tuned the parameters of the PID controller by using a particle swarm optimization PSO technique as a simple and fast training algorithm. The proposed method has advantage that it is not necessary to use a combined structure of identification and decision because it used PSO. Simulation results show the effectiveness of the proposed adaptive PID neural control algorithm in terms of minimum tracking error and smoothness control signal obtained for non-linear dynamical CSTR system.

One of the globalization results is (VAT) , so it is important to consider its        results and impact on the tax system.    

     The Iraqi economy having wittnisd an acute transition period , still in need for a better care in aim to back it, especialy from the tax system.

The research is concerned with the (VAT) and its details –And for five chapters all the problomes connect are displayed .But yet the new system does not comply with the modern development and this is one of the defects of (VAT) in Iraq.

The history of (VAT)was also studied mentiorned and studied.

     As a conclusion (VAT) is one of the m

SAGD is a thermal recovery process in which steam oil ratio, SOR, is a key parameter that can affect the economic outcome of the process. Reservoirs with underlying or overlying lean bitumen present challenges for SAGD as they can act as a heat sink. Water has higher heat capacity than the bitumen and thus requires more steam to heat up the reservoir leading to higher SOR. The potential outcome of operating SAGD in these conditions may be lower bitumen rate and higher steam injection rate, both of which affect plant throughput and thus the economic matrix of SAGD. This paper looks at the performance of SAGD process in the presence of top lean bitumen. It will examine the theoretical CSOR that is needed to produce the bitumen with different

Research Summary

This research deals with the history of the founding of one of the most prominent religious schools in Iraqi Kurdistan and its scientific and cognitive contributions that lasted for more than a century, which is the “Biyara” school, where it was a large scientific institution from which distinguished scholars graduated who served Islam and Muslims in Iraq and neighboring countries, and played an important role in teaching Mental and transport sciences and the preservation of the Arabic language in Iraqi Kurdistan. The history of the founding of this school goes back to the year 1037 AH, at the hands of its founder, Sheikh Oma