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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
Thu Apr 15 2010
Journal Name
International Journal Of Poultry Science
Effect of Dietary Supplementation with Different Oils on Productive and Reproductive Performance of Quail
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Publication Date
Mon Oct 21 2024
Journal Name
Iraqi Statisticians Journal
On Inference of Finite Mixture of Rayleigh Distribution by Gibbs Sampler and Metropolis-Hastings
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Inferential methods of statistical distributions have reached a high level of interest in recent years. However, in real life, data can follow more than one distribution, and then mixture models must be fitted to such data. One of which is a finite mixture of Rayleigh distribution that is widely used in modelling lifetime data in many fields, such as medicine, agriculture and engineering. In this paper, we proposed a new Bayesian frameworks by assuming conjugate priors for the square of the component parameters. We used this prior distribution in the classical Bayesian, Metropolis-hasting (MH) and Gibbs sampler methods. The performance of these techniques were assessed by conducting data which was generated from two and three-component mixt

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Publication Date
Wed May 15 2024
Journal Name
Iraqi Journal Of Applied Physics
Effect of Solvent on Spectroscopic Characteristics and Energy Transfer Processes of Some Laser Dyes
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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Physics: Conference Series
Seed weight effect on germination properties and seedling growth of some cultivars of lupine
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A laboratory experiment was carried out and repeated at field of College of Agricultural Engineering Sciences, University of Baghdad in 2017. First factor was three cultivars of lupine 'Giza-1', 'Giza-2' and 'Hamburg'. Second factor was three seed weights (lower weight, medium weight and higher weight) which was following the cultivars factor. Nested design was used. Results showed supremacy of 'Giza-1' cultivar significantly and gave higher germination ratio, radical length, seedling dry weight, seedling vigour index, field emergence ratio, plant height and number of leaves per plant. The treatment ('Giza-1'×higher seed weight) was supremacy significantly and gave higher germination ratio, radical length, plumule length, and seedling vigo

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Publication Date
Mon Apr 29 2024
Journal Name
Euphrates Journal Of Agricultural Science
Effect foliar of some organic fertilizers on growth and yield of four potato cultivars
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Publication Date
Tue Mar 01 2022
Journal Name
Iraqi Journal Of Physics
Effect of Copper on Tensile and Hardness of Al-Si Alloy in Automotive Application
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In current research Copper was employed for preparing a ternary system of Al–Si alloy in different (0.2–2.5 wt. %) the best was taken is (1.5%wt) of copper that circumstances of solidification for improving the mechanical performance of the available in aluminium alloy. Cast iron molds were prepared to obtain tensile strength testing specimens. Alloys were prepared by employing gas furnaces. The molten metal was poured into a preheated cast-iron mold. The obtained alloy structures were studied using an X-ray diffractometer and optical microscopy. The mechanical performance of the prepared alloys was examined under the influence of different hardening conditions in both heat and non-heat-treated conditions. The outcomes showed at the

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Publication Date
Fri Dec 30 2011
Journal Name
Mustansiria Dental Journal
Effect of microwave irradiation on disinfection, dimensional accuracy, and surface porosity of dental casts
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To evaluate the effectiveness of different microwave irradiation exposure times on the disinfection of dental stone samples immersed in different solutions, and its affect on the dimensional accuracy and surface porosity. Dental stone casts were inoculated with an isolate of Bacillus subtilis to examine the efficiency of microwave irradiation as a disinfection method while immersed in different solutions; water, 40% sodium chloride, or without immersion for different durations. Dimensional accuracy and surface porosity were also evaluated. Significant reduction in colony counts of Bacillus subtilis were observed after 5 minutes of microwave irradiation of immersed dental casts in water and NaCl solution. No evidence of growth was observed a

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Publication Date
Sun Oct 15 2023
Journal Name
Bionatura
Effect of adding Biohealth, zeolite and mineral fertilizer on some measurements of potato yield
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To know the effect of bio-enhancer (zeolite), biohealth, mineral fertilizers and their interactions, the possibility of replacing mineral fertilizers with bio-enhancers and bio-enhancers, and their effect on some potato yield measurements. A field experiment was conducted at one of the field stations of the College of Agricultural Engineering Sciences, University of Baghdad, near the electronic calculator center, research station (F) in Al-Jadriya region in the loam mixture soil during autumn season 2021-2022 AD, It was designed using a completely randomized block design (RCBD) with three replicates. The factors of the study experiment included three levels of zeolite (0, 6 tons ha-1, and 12 tons ha-1), which were symbolized by (Z0)

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Publication Date
Wed Aug 28 2019
Journal Name
Journal Of Engineering
Influence of Liquid Asphalt on Resilient Modules and Permanent Deformation of Recycled Asphalt Concrete
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Tests were performed on Marshall samples and were implemented for permanent deformation and resilient modulus (Mr) under indirect tensile repeated loading (ITRL), with constant stress level. Two types of liquid asphalt (cutback and emulsion) were tried as recycling agents, aged materials that were reclaimed from field (100% RAP), samples were prepared from the aged mixture, and two types of liquid asphalt (cutback and emulsion) with a weight content of 0.5% were utilized to prepare a recycled mixture. A group of twelve samples was prepared for each mixture; six samples were tested directly for ITRL test (three samples at 25˚C and three samples at 40˚C), an average value for ITRL for every three samples was calculated (

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Asabe
Effects of Pressure and Moisture Content on Bulk Density of Triticale Grain under Compaction
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Highlights

Compaction of triticale grain with three moisture contents (8%, 12%, and 16% wet basis) was measured at five applied pressures (0, 7, 14, 34, and 55 kPa).

Bulk density increased with increasing pressure for all moisture contents and was significantly (p < 0.0001) dependent on both moisture content and applied pressure.

A Verhulst logistic equation was found to model the changes in bulk density of triticale grain with R2 of 0.986.

The model showed similar beha

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