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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
Wed Aug 01 2018
Mixed Linearity Improvement Techniques for Ultra-wideband Low Noise Amplifier
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<span>We present the linearization of an ultra-wideband low noise amplifier (UWB-LNA) operating from 2GHz to 11GHz through combining two linearization methods. The used linearization techniques are the combination of post-distortion cancellation and derivative-superposition linearization methods. The linearized UWB-LNA shows an improved linearity (IIP3) of +12dBm, a minimum noise figure (NF<sub>min.</sub>) of 3.6dB, input and output insertion losses (S<sub>11</sub> and S<sub>22</sub>)  below -9dB over the entire working bandwidth, midband gain of 6dB at 5.8GHz, and overall circuit power consumption of 24mW supplied from a 1.5V voltage source. Both UWB-LNA and linearized UWB-LNA designs are

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Publication Date
Sun Jan 01 2023
Journal Name
Computers, Materials &amp; Continua
Hybrid Deep Learning Enabled Load Prediction for Energy Storage Systems
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Publication Date
Thu Oct 01 2015
Journal Name
Engineering And Technology Journal
Genetic Based Optimization Models for Enhancing Multi- Document Text Summarization
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Publication Date
Tue Feb 01 2022
Journal Name
Webology
Efficient Eye Recognition for Secure Systems using Convolutional Neural Network
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Publication Date
Sun Jun 03 2018
Journal Name
Baghdad Science Journal
Diamine Derivatives as Photostabilizers for Thermoplasticized Poly(Vinyl Chloride) [I]
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The photostabilization? of poly vinyl chloride (PVC) ? films has been investigated by using diamine derivatives. The? (PVC) films were? contained 0.5% weight? of diamine derivatives which prepared by the method of casting. The photostabilizations? ?of these compounds were determined by monitoring the carbonyl index value with irradiation time. Also, the effect ?of concentrations of additives (range 0.1-0.5wt) on the rate of photostabilization? process was studied. Therefore we found? that a increased photostabilization rates was increase with increasing? concentrations of compound. Besides, the influence? on film thickness? of photostabilization process was also studied; ?and the results? showed that? the increasing of film thickness incr

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Publication Date
Wed Feb 07 2018
Journal Name
Proceedings Of The 2018 4th International Conference On Mechatronics And Robotics Engineering
Secure Transition for Robotic Surgery With Elliptic Curve Diffie Hellman
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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Photoacoustic Imaging for Tumor Detection: An in vitro Simulation Study
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Photoacoustic is a unique imaging method that combines the absorption contrast of light or radio frequency waves with ultrasound resolution. When the deposition of this energy is sufficiently short, a thermo-elastic expansion takes place whereby acoustic waves are generated. These waves can be recorded and stored to construct an image. This work presents experimental procedure of laser photoacoustic two dimensional imaging to detect tumor embedded within normal tissue. The experimental work is accomplished using phantoms that are sandwiched from fish heart or blood sac (simulating a tumor) 1-14mm mean diameter embedded within chicken breast to simulate a real tissue. Nd: YAG laser of 1.064μm and 532nm wavelengths, 10ns pulse duration, 4

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Publication Date
Sat Jan 01 2011
Journal Name
International Journal Of Computer Theory And Engineering
MIPOG - An Efficient t-Way Minimization Strategy for Combinatorial Testing
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Publication Date
Fri Mar 31 2023
Journal Name
Iraqi Geological Journal
Glass Wastes Sorption Efficiency for Removing Cadmium from Aqueous Solutions
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This research aims to test the ability of glass waste powder to adsorb cadmium from aqueous solutions. The glass wastes were collected from the Glass Manufacturing Factory in Ramadi. The effect of concentration and reaction time on sorption was tested through a series of laboratory experiments. Four Cd concentrations (20, 40, 60, and 80) as each concentration was tested ten times for 5, 10, 15, 20, 25, 30, 35, 40, 45, and 50 min. Solid (glass wastes) to liquid was 2g to 30ml was fixed in each experiment where the total volume of the solution was 30ml. The pH, total dissolved salts and electrical conductivity were measured at 30ºC. The equilibrium concentration was determined at 25 minutes, thereafter it was noted that the sorption

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Publication Date
Sat Jan 03 2015
Journal Name
Journal Of Engineering And Development
3D Presentation for Baghdad University Buildings Using Total Station Device
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capable of the measuring with a high degree of precision in a single instrument. Total stations device are used for station setting up, setting-outmany points from one station. Their major purpose of this work is to take advantage of total station for setting up building and to establish 3D representation using AutoCAD program. The area of the study was Civil Engineering Department at Baghdad University campus AL Jadiriyah. The completion of the work is done in two stages; 1. The field work: In this stage, the Total Station Nikon Nivo-5C was selected for the current study. This device was measured horizontal and vertical distance, elevations, and coordinates from a single set up. This data directly stored on memory. 2. The office work: In t

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