Preferred Language
Articles
/
jpgiafs-919
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)
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Thinking Styles And Its Relationship With The Need for Cognitive for Students of University
...Show More Authors

This study aims to recognize the most common thinking styles and level of the need for cognitive university students , the relation between thinking styles and the need for cognitive, and there are differences according to gender .The sample consists of (250) males and females university students for the academic year (2013-2014), and the researcher uses two scales;" thinking styles scale (Harison &Bramson, 1986), and the need for cognitive scale" (Cacioppo, Petty & Kao , 1996).
The results show that there is difference in the range of the prevalence of the thinking styles among university students , the scientific thinking style is the most common , the students have got the arrange level of the need for cognitive , and there

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Analytical study on the implications of the GATS Agreement and its implications on the Egyptian banking sector
...Show More Authors

International trade in services is becoming increasingly important as it is an economic activity that deals with invisible trade, which has become increasingly important in the balance of international trade. The establishment of the WTO is a starting point in international trade relations. It is responsible for all aspects of international trade, , And in view of the continued increase in international trade in services, the need for more internationally recognized rules has become more urgent, especially as it has been increasingly proven that the traditional framework of public services is inadequate to operate some of the most dynamic and innovative sectors of the economy. (GATS) to be the regulatory framework for this sector

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jun 01 2025
Journal Name
Al-khwarizmi Engineering Journal
Biodiesel Production from Castor Oil
...Show More Authors

Biodiesel is becoming one of the most attractive alternative biofuels for petroleum-based diesel fuels. The castor plant is one of the abundant non-edible oils found in many countries. This paper aims to study Libyan castor oil and its potential for diesel conversion. Experiments were carried out in the laboratories of the Specific Center for Training in the Oil Industries in Al-Zawiya. The oil was extracted using a Soxhlet extractor and n-hexane solvent at 60 °C. Transesterification reactions were conducted in a batch reactor (a three-neck flask was used, where the middle opening carries a reflux condensation unit) at 65 °C. The methanol-to-castor oil molar ratio was 6:1, with a catalyst concentration of 1 wt.% relative to the ca

... Show More
View Publication
Scopus Crossref
Publication Date
Mon Nov 10 2025
Journal Name
Al–bahith Al–a'alami
Petra University’s Students’ Uses For SMS Messages and its Verifications (A Field Study on Students of Petra University’s Colleges)
...Show More Authors

This study aims at identifying the extent of SMS usage and understanding the role it plays in satisfying users' needs and motivations. In order to achieve this aim, an analytical descriptive method was adopted by conducting a field survey among students at Petra University.

The study resulted in many conclusions, the most important of which is that using SMS meets the students' cognitive, social and communicational needs and desires, the highest being communicating with friends at 75%, followed by exchanging songs and videos at 52%, as well as exchanging photos at 45%. In regards to their motivation for using text messaging, forgetting daily problems scored highest at 81.4% and spending free time followed at 77.4%. This proves th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 30 2023
Journal Name
Journal Of Economics And Administrative Sciences
Financial Variables and Their Effects on The Development of Bank Credit and Productive Sectors in Iraq Using a Path Analysis Model
...Show More Authors

This study aims to measure and analyze the direct and indirect effects of the financial variables, namely (public spending, public revenues, internal debt, and external debt), on the non-oil productive sectors with and without bank credit as an intermediate variable, using quarterly data for the period (2004Q1–2021Q4), converted using Eviews 12. To measure the objective of the study, the path analysis method was used using IBM SPSS-AMOS. The study concluded that the direct and indirect effects of financial variables have a weak role in directing bank credit towards the productive sectors in Iraq, which amounted to (0.18), as a result of market risks or unstable expectations in the economy. In addition to the weak credit ratings of borr

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Dec 04 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EVALUATION OF IMPACT OF MARKETING POLICY IN Al-FURAT GENERAL COMPANY FOR CHEMICAL INDUSTRIES AND PESTICIDES: EVALUATION OF IMPACT OF MARKETING POLICY IN Al-FURAT GENERAL COMPANY FOR CHEMICAL INDUSTRIES AND PESTICIDES
...Show More Authors

Marketing is one of the most important pillars on which most industrial and commercial sectors depend on evaluating their performance, improving their financial position, development and economic growth. The presence of effective marketing activities in any industrial or commercial organization (which works to meet the requirements of customers in order to ensure the integration of trading and handling rings with consumers and to ensure the growth of the marketing process regularly and not to retreat) effectively contributes to maintaining the company's position between its competitors and its customers. It is necessary to have these marketing activities in order to meet the requirements of the organization on the one hand and to

... Show More
View Publication Preview PDF
Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Local policy and its impact on the performance of the province of Baghdad.
...Show More Authors

Abstract

The current research aims to clarify the role of local policies on the performance of the province of Baghdad, after studies proved practical experience what those policies of the major role and effect on the lives of citizens, as well as alleviate the burden on central government, which make a lot of states give local governments broad powers and her specialty funds for the exercise of its vital role and actor in various joints of local development, research has indentified a problem in a number of questions such as: do you have the policy of the provincial council of local qualified and able to influence the performance of the province? What are the main forces of powerful and implementation of policies at all

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Human Capital on Stratigic agility " Field Study in Jordan tourist companies"
...Show More Authors

The research aims to identify the degree of the availability of knowledge, skill and ability as components of human capital, in addition to stand at the level of strategic agility upon tourism and travel agencies company of Jordan, the impact of human capital on strategic agility has been tested through distribution of a questionnaire on a Randomly Sample from Workers in Jordan tourist Companies of (349),a number of statistics techinces have been used simple liner Regrision and Multiplayer regession, it has shown that the degree of knowledge, ability and skill availability was high, and the same applies on strategic agility components, and shown out that there is a statistically significant impact between human capital and strate

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Financial Innovation as an Entrance to Sustainable Financing A Case Study of Islamic Banks in the State of Qatar (2014-2018)
...Show More Authors

While the impact of the fourth Industrial Revolution on the economy keeps accelerating, the signs of the fifth industrial revolution, whose key is innovation and creativity started to evolve. However, the challenge of achieving sustainable development and its goals remains faced by the global organizations; In this situation, Islamic banks are exposed to many challenges among which is the challenge of keeping themselves abreast of the latest developments in the modern technology which in turn is a tool for continuity and competition. On the flip side, to avoid the negative impact that these changes can have such as an increased gap between financial innovations and the requirements of sustainable development. Islamic banks in the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Aug 01 2015
Journal Name
International Journal Of Research In Science And Technology
EFFECT OF ESSENTIAL OIL EXTRACTED FROM THE YELLOW PEEL OF CITIRUS AURANTIUM ON SOME FUNGI
...Show More Authors

This study was aimed to investigate the effect of essential oil extracted from the yellow peels of Citrus aurantium on the growth of four species of fungi: Penicillium expansum, Penicillium oxalicum, Fusarium oxysporum and Fusarium proliferatum and effect of one fungicide: Aliette (fosetyl-aluminum) against these fungi. The results showed that the essential oil of C. aurantium inhibited the radial growth of P. oxalicum at concentration 4.5% while P. expansum and F. oxysporum at concentrations 5% and F. proliferatum at concentrations 5.5% additionally the one fungicide tested showed inhibitory effect on radial growth of these fungi. So that there is a negative relationship between the increasing of concentration and radial growth of fungi.