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Adoption of the IFRS11 Financial Reporting Standard for Oil Service Contracts Costs and its Reflection on Measurement and Disclosure for National Oil Companies: بحث تطبيق في شركة نفط ميسان (ش . ع)
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The research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in the financial records of these companies through adopting international accounting standards IAS and IFRS, and the importance of Research with the direction of the Republic of Iraq towards adopting these standards starting from 2021 AD, which requires preparing the Iraqi environment from now to accommodate this adoption, and the researcher reached a set of conclusions, the most prominent of which is that the financial statements of the oil companies did not provide adequate and adequate disclosure of the joint contractual arrangements that had a clear impact In the result of corporate activity and its position Financial, and the main reason is the Iraqi oil companies ’failure to adopt international accounting and financial reporting standards.

Accordingly, the researcher recommends a set of recommendations, the most important of which is the adoption of all oil companies, including the company, the research sample, international accounting standards IAS and IFRS standards, especially the accounting treatment of the costs of joint contractual arrangements in accordance with the requirements of IFRS11 “Joint Arrangements” and International Accounting Standard IAS28 “Investments in companies. Associates and joint ventures, "to ensure proper accounting measurement and disclosure of the joint contractual arrangements in the financial statements of these companies.

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Design of a Simple Dust Removal System for a Solar Street Light System
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      Dust and bird residue are problems impeding the operation of solar street lighting systems, especially in semi-desert areas, such as Iraq. The system in this paper was designed and developed locally using simple and inexpensive materials. The system runs automatically. It Connects to solar panels used in solar street lighting, and gets the required electricity from the same solar system. Solar panels are washed with dripping water in less than half a minute by this system. The cleaning period can also be controlled. It can also control, sensing the amount of dust the system operates. The impact of different types of falling dust on panels has also been studied. This was collected from different winds and studied their impact o

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Publication Date
Mon Aug 03 2020
Journal Name
Digest Journal Of Nanomaterials And Biostructures
PREPARATION OF MIXED In2O3 – CdO THIN FILMS BY CSP TECHNIQUE FOR LIGHT SENSING
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In this work, chemical spray pyrolysis deposition (CSP) technique was used to prepare a mixed In2O3-CdO thin films with different CdO content (10, 30 and 50)%volume ratio on glass substrates at 150 ᵒC substrate temperature. The surface morphology and structural properties were measured to find the optimum conditions to improve thin films properties for using as photo detector. Current –Time, the sensitivity and response speed vary for each mixture. Samples with 10% vol. CdO content has square pulse response with average rise time nearly 1s and fall time 1s.

Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Theoretical Studies of Sum Optical Properties for InAs (001) by Surface Differential Reflectivity
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The real and imaginary part of complex dielectric constant for InAs(001) by adsorption of oxsagen atoms has been calculated, using numerical analysis method (non-linear least square fitting). As a result a mathematical model built-up and the final result show a fairly good agreement with other genuine published works.

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Publication Date
Thu Dec 12 2013
Journal Name
Iraqi Journal Of Science
Determination of Optimum Mechanical Drilling Parameters for an Iraqi Field with Regression Model
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Publication Date
Fri Mar 01 2024
Journal Name
Journal Of Applied Spectroscopy
Spectrophotometric Method for Determination of Cu(II) Using a New Schiff Base Ligand
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The Cu(II) was found using a quick and uncomplicated procedure that involved reacting it with a freshly synthesized ligand to create an orange complex that had an absorbance peak of 481.5 nm in an acidic solution. The best conditions for the formation of the complex were studied from the concentration of the ligand, medium, the eff ect of the addition sequence, the eff ect of temperature, and the time of complex formation. The results obtained are scatter plot extending from 0.1–9 ppm and a linear range from 0.1–7 ppm. Relative standard deviation (RSD%) for n = 8 is less than 0.5, recovery % (R%) within acceptable values, correlation coeffi cient (r) equal 0.9986, coeffi cient of determination (r2) equal to 0.9973, and percentage capita

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Publication Date
Sat Aug 01 2020
Journal Name
Journal Of Engineering
Experimental Evaluation of Evaporative Cooling for Enhancing Photovoltaic Panels Efficiency Using Underground Water
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This paper presents an experimental study of cooling photovoltaic (PV) panels using evaporative cooling. Underground (geothermal energy) water used to extract heat from it during cooling and cleaning of PV panels. An experimental test rig was constructed and tested under hot and dusty climate conditions in Baghdad. An active cooling system was used with auxiliary an underground water tank to provide cold water as a coolant over both PV surfaces to reduce its temperature. The cellulose pad has been arranged on the back surface and sprays cooling on the front side. Two identical PV panels modules used: without cooling and evaporative water cooling. The experiments are comprised of four cases: Case (I): backside cooling, Ca

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Publication Date
Fri May 18 2018
Journal Name
International Journal Of Simulation: Systems, Science & Technology
A Review of Advances in Pressurizer Response Research for Pressurized Water Reactor Systems
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Publication Date
Wed Mar 01 2017
Journal Name
International Journal Of Science And Research (ijsr)
Corrosion Inhibition for Carbon Steel of Benzimidazole Derivatives Synthesized in Sulfuric Acid Solution
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Synthesis three organic inhibitors for carbon steel corrosion: 2-(propylthio)-1H-benzo[d]imidazole (PTBI), 2-(allylthio)- 1H-benzo[d]imidazole (ATBI) and 2-(prop-2-ynylthio)-1H-benzo[d]imidazole (YTBI) were prepared from reaction of 2-mercapto benzimidazole with different alkyl halide. The melting point and TLC were used to confirm the purity of the inhibitors as well as using the [FTIR, 1H-NMR and 13C-NMR] for the identify structures. The synthesized inhibitors were examined by potentiostatic polarization measurement as corrosion inhibitors of carbon steel in acidic media [1M H2SO4 ].The polarization measurement results showed that the mixed type inhibitors. In addition, the efficiency of inhibitors (YTBI) were studied at different con

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Publication Date
Sat Jan 01 2022
Journal Name
Education For Health
Determinants of social accountability for medical schools in Iraq: A qualitative case study
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Publication Date
Fri Jul 25 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Radiographic follow up for clinical cases of mandibular implant retained overdenture MIR-OD
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Background: The use of osseointegrated fixtures in dentistry has been demonstrated both histologically and clinically to be beneficial in providing long term oral rehabilitation in completely edentulous individual. Most patients suffer from denture instability; particularly with mandibular prosthesis, the use of dental implant will be benefit significantly from even a slight increase in retention. The concept of implanting two to four fixtures in a bony ridge to retain a complete denture prosthesis appealing therefore, as retention, stability and acceptable economic compromise to the expanse incurred with the multiple fixture supported fixed prosthesis. Materials and methods in this study the sample were eight patients selected from a hosp

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