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Used Approaches In Formulating Accounting Standards in Iraq & Their Develop Importance: filed Study
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This research aims to show the most important approaches applicable in forming the accounting standards , the  importance approaches used to formulate local accounting standards & the  need to cancel or develop the unified accounting system in Iraq besides activate the local auditing & accounting standards council to issue accounting standards able to save the relevance & Reliable accounting information that serve the decisions of stockholders and others of stakeholders in the incorporate companies , especially the companies listed in the Iraq securities exchange , So this study based partially on analyzing the questionnaire form which has been designed to inquiry the specialists and experts opinion about the accounting standards importance and the need to activate the accounting course in Iraq as to be comply with the new environmental changes from another hand , In addition to determine the specific bodies responsibility in this field , Such as auditing & Accounting standards council as well as Iraqi securities exchange & the commission supervised on , the study has reached to several conclusions & conclusions .

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Publication Date
Sun Jun 20 2021
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
PETROLOGY AND PROVENANCE OF THE NATURAL STONE TOOLS FROM Al-DALMAJ ARCHAEOLOGICAL SITE, MESOPOTAMIAN PLAIN, IRAQ
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Many stone tools were found on a hill south of the Hor Al-Dalmaj which is located in the central part of the alluvial plain of Mesopotamia, between the Tigris and Euphrates Rivers. The types of rocks from which the studied stone tools were made are not found in the alluvial plain, because it consists of friable sand, silt, and clay. All existing sediments were precipitated in riverine environments such as point bar, over bank, and floodplain sediments. The collected stone tools were described with a magnifying glass (10 x) and a polarized microscope after they were thin sectioned. Microscopic analysis showed that these stone tools are made of sedimentary, volcanic igneous and metamorphic rocks, such as: sandstones, limestones, chert, con

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Heavy metals characteristics of settled particles of streets dust from Diwaniyah City- Qadisiyah Governorate - Southern Iraq
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Publication Date
Sat Mar 14 2015
Journal Name
Arabian Journal Of Geosciences
Depositional setting and basin development of the Paleocene—Lower Eocene Sinjar and Khurmala formations, Northern Iraq
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Publication Date
Tue Dec 01 2020
Journal Name
Marine And Petroleum Geology
Chemical and isotope composition of the oilfield brines from Mishrif Formation (southern Iraq): Diagenesis and geothermometry
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Publication Date
Sat Feb 27 2021
Journal Name
Iraqi Journal Of Science
Organic Geochemistry and Thermal Maturity Assessment of Cretaceous Balambo Formation from Selected Sites, Kurdistan, NE Iraq
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The Cretaceous Balambo Formation from three sections in Kurdistan Region of Northern Iraq was studied. The selected sections are located in the Zagros Fold -Thrust Belt. Eleven rock samples were analyzed by means of the organic geochemical method, Bitumen extraction method, and gas chromatography/mass spectrometry to determine the bitumen and hydrocarbon content, kerogen types, origin of organic matter, thermal maturity level, and depositional environment. The analyzed samples are considered to have an excellent potential in Baranan-1.G1 and Sazan sections, with poor to fair potential in Baraw section. The Baranan-1.G1 source rocks are of type II kerogen (oil prone), whereas Sazan and Baraw samples are of type II/III (oil/ gas prone). De

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Publication Date
Wed Aug 31 2022
Journal Name
Iraqi Journal Of Science
Acquisition and Preparation of 3D Seismic Data for Pre-Stack Inversion at Siba Oilfield, Southeastern Iraq
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      The current study includes preparing a geometric proposal of the main parameters that must be worked within a seismic reflection survey to prepare a three-dimensional subsurface image. This image represents the Siba oil field located in Basra, southern Iraq. The results were based on two options for selecting these approved elements to create a three-dimensional image of the Mishrif, Zubair and Yamama formations as well as the Jurassic and Permian Khuff and the pre-Khuff reservoir area. The first option is represented in the geometry in option -1 is 12 lines, 6 shots, and 216 chs. The receiver density is 66.67 receivers / km2, so the shot density is the same. Total shots are 21000, which is the same number of receiv

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Publication Date
Thu Jul 01 1999
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
A new species of grape-nune leafhopper of the genus Arboridia Zakhvathin (Homoptera : Cicadellidae) from Iraq
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The present study introduces description of a new species of genus Arboridia Zakhvaticin 1946, based on a large collection of Cicadellids. External morphological characters particularly male genitalia were discussed and illustrated. The genus Arboridia Zalchvatkiia (Typhlocybinae: Erythroneurini) contains small slender, fragil and attractively coloured and patterned leafhoppers. It was erected by Zakhvatkin in 1946 (Zalchvatkin, 1946). The overall length of adults ranges from 2.5 to 3.4 mm. Members of this genus can be recognized by inner apical cell of forewing which is long with oblique base; Cu confluent with this base at a point near the middle of the length of inner apical cell; two prominent circular deep brown spots on vertex (Zal

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Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Science
Electrical Resistivity Imaging (ERI) for Identifying Near-surface Bodies at Diyala University site, NE of Iraq
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      The current research demonstrates the ERI method's effectiveness as a supplementary engineering site investigation approach. Engineering site research is important to indicate the subsoil of proposed production sites. The benefit of the dipole-dipole array for ERI electrical resistivity imaging is that it provides informative records of subsurface geology and condition along with profiles. The dipole-dipole array was performed along with three parallel profiles at the Diyala University site to identify the buried facilities (pipes and cables) in the area. The buried electric cable embedded in a plastic tube was used for simulation to report and verify the field resistivity results. Interpretation of field facts confirmed that

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Radionuclides content and the radiological hazard of sediment of the Euphrates River and sprigs-western Iraq
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Sediments samples from ten stations along the Euphrates River and seven
samples from selected springs within Al –Anbar governorate, (western part of Iraq),
were collected and analyzed for radioactivity. Sediments samples were dried at 100
ºC for 24 hours. Radioactivity in 1 kg of each sample was measured using gamma
spectrometer system based on a pure germanium detector with efficiency 30%. The
activity of Ra-226, Th-232, K-40 were measured to be within the typical average of
the radioactivity in sediment in world rivers, while relatively elevated concentration
were found in the sediment of some of the studied spring. In current study activity
concentrations of Cs-137 in the sediments were detected which may be

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Science
Assessment of Some Geotechnical Properties for Soils of Euphrates River Banks (Kufa- Mishkhab), Middle of Iraq
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Twelve stations in the cities of Kufa and Mishkhab were selected for studying the geotechnical, including physical, engineering, chemical and mineralogical, properties of soils in the river banks along the Euphrates River. Grain size distribution of the bank soils showed higher silt than clay and sand percentages. Soil samples from the 12 stations were classified according to the USCS standards. Silt with low plasticity constituted 91% of the silt fraction, whereas that with high plasticity composed 9%. The saturated density values ranged between 1.75-2.073 g/cm3 with an average of 1.953 g/cm3, while the dry density values ranged between 1.307-1.740 g/cm3 with an average of 1.553 g/cm3. The val

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