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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
Fri Jan 01 2021
Journal Name
Journal Of Engineering
Design of a PID-Lead Compensator for a Twin Rotor Aerodynamic System (TRAS)
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This paper deals with a Twin Rotor Aerodynamic System (TRAS). It is a Multi-Input Multi-Output (MIMO) system with high crosscoupling between its two channels. It proposes a hybrid design procedure that combines frequency response and root locus approaches. The proposed controller is designated as PID-Lead Compensator (PIDLC); the PID controller was designed in previous work using frequency response design specifications, while the lead compensator is proposed in this paper and is designed using the root locus method. A general explicit formula for angle computations in any of the four quadrants is also given. The lead compensator is designed by shifting the dominant closed-loop poles slightly to the left in the

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Publication Date
Thu Sep 10 2020
Journal Name
Diyala Journal Of Engineering Sciences
Finite Element Analysis of Seepage for Hemrin Earth Dam Using Geo-Studio Software
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Finite Element Approach is employed in this research work to solve the governing differential equations related to seepage via its foundation's dam structure. The primary focus for this reason is the discretization of domain into finite elements through the placement of imaginary nodal points and the discretization of governing equations into an equation system; An equation for each nodal point or part, and unknown variables are solved. The SEEP / W software (program) is a sub-program of the Geo-Studio software, which is used by porous soil media to compensate for the problems of seepage. To achieve the research goals, a study was carried out on Hemrin dam, which located in the Diyala River 100 km northeast of Baghdad, Iraq. Thus, o

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Publication Date
Sat Jan 09 2021
Journal Name
Journal Of Control, Automation And Electrical Systems
Design of an Adaptive Linear Quadratic Regulator for a Twin Rotor Aerodynamic System
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Publication Date
Sat Apr 15 2023
Journal Name
Journal Of Robotics
A New Proposed Hybrid Learning Approach with Features for Extraction of Image Classification
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Image classification is the process of finding common features in images from various classes and applying them to categorize and label them. The main problem of the image classification process is the abundance of images, the high complexity of the data, and the shortage of labeled data, presenting the key obstacles in image classification. The cornerstone of image classification is evaluating the convolutional features retrieved from deep learning models and training them with machine learning classifiers. This study proposes a new approach of “hybrid learning” by combining deep learning with machine learning for image classification based on convolutional feature extraction using the VGG-16 deep learning model and seven class

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Publication Date
Mon Dec 30 2024
Journal Name
Iraqi Journal Of Science
Study of Corrosion Inhibition for Some New Schiff Bases Synthesized from Quinazolinone Derivative
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In this work, new Schiff bases of quinazolinone derivatives (Q1-Q5) were synthesized from methyl anthranilate. The synthesis involved three steps. In the first step, methyl anthranilate was reacted with isothiocyanatobenzene, producing the thiourea derivative K1. The second step entailed reacting K1 with hydrazine hydrate, synthesizing 3-amino-2-(phenylamino) quinazolin-4(3H)-one (K2). The third step involved reaction of K2 with various aromatic aldehydes, yielding the Schiff bases derivatives Q1-Q5. The chemical structures of these compounds were identified by FT-IR,1H NMR and 13C NMR spectroscopy. The newly synthesized derivatives (Q1-Q5) were subjected to rigorous evaluation to assess their efficacy as corrosion inhibitors for ca

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Publication Date
Mon May 11 2020
Journal Name
Baghdad Science Journal
Proposing Robust LAD-Atan Penalty of Regression Model Estimation for High Dimensional Data
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         The issue of penalized regression model has received considerable critical attention to variable selection. It plays an essential role in dealing with high dimensional data. Arctangent denoted by the Atan penalty has been used in both estimation and variable selection as an efficient method recently. However, the Atan penalty is very sensitive to outliers in response to variables or heavy-tailed error distribution. While the least absolute deviation is a good method to get robustness in regression estimation. The specific objective of this research is to propose a robust Atan estimator from combining these two ideas at once. Simulation experiments and real data applications show that the proposed LAD-Atan estimator

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Publication Date
Fri Jan 01 2016
Journal Name
Ieee Access
Towards an Applicability of Current Network Forensics for Cloud Networks: A SWOT Analysis
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In recent years, the migration of the computational workload to computational clouds has attracted intruders to target and exploit cloud networks internally and externally. The investigation of such hazardous network attacks in the cloud network requires comprehensive network forensics methods (NFM) to identify the source of the attack. However, cloud computing lacks NFM to identify the network attacks that affect various cloud resources by disseminating through cloud networks. In this paper, the study is motivated by the need to find the applicability of current (C-NFMs) for cloud networks of the cloud computing. The applicability is evaluated based on strengths, weaknesses, opportunities, and threats (SWOT) to outlook the cloud network. T

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Publication Date
Sun Sep 04 2011
Journal Name
Baghdad Science Journal
Determination of Uranium Concentration in Sheep Organs for Some Iraqiۥs Cities
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The aim of this research is to determine the uranium concentration and its distribution in many sheep organs that live in different region of Iraq. The uranium concentration in tissue samples is measured by using fission tracks registration in CR-39 detector that caused by the bombardment of U235 with thermal neutrons from (241Am-Be) neutron source of thermal flux (5x 103 n.cm-2. s-1). The results show that the maximum uranium concentration in bronchiole tissues of the animals was found in Karbala city (3.706ppm) while the minimum concentration (0.127 ppm) was found in Al-Faluja city, also the same result in lung tissue the maximum value was found in Karbala city (2.313ppm) and the minimum concentration in Al Fluja (0.082). Otherwise,

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Publication Date
Mon Sep 22 2025
Journal Name
Journal Of Physical Education
Analytical Study of Goalkeeper Positioning Using MH System for Free Kick in Soccer
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Publication Date
Mon Jan 01 2018
Journal Name
Image And Video Technology: 8th Pacific-rim Symposium
A New Scheme for QoE Management of Live Video Streaming in Cloud Environment
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