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
Wed Aug 21 2019
Journal Name
Al-khwarizmi Engineering Journal
Design and Optimization of a Surface-Mounted Permanent-Magnet Linear Synchronous Motor with Maxwell ANSYS
...Show More Authors

Linear motor offers several features in many applications that require linear motion. Nevertheless, the presence of cogging force can deteriorate the thrust of a permanent magnet linear motor. Using several methodologies, a design of synchronous single sided linear iron-core motor was proposed. According to exact formulas with surface-mounted magnets and concentrated winding specification, which are relying on geometrical parameters. Two-dimensional performance analysis of the designed model and its multi-objective optimization were accomplished as a method to reduce the motor cogging force using MAXWELL ANSYS. The optimum model design results showed that the maximum force ripple was approximatrly reduced by 81.24%compared to the origina

... Show More
View Publication Preview PDF
Crossref (4)
Crossref
Publication Date
Tue Jan 03 2023
Journal Name
College Of Islamic Sciences
Jurisprudence of the narratives Jurisprudence of the narratives of Mother of the Believers “Um Salmah: (may God bless her) agreed upon between Bukhari and Muslm in respect to fasting, Hajj” pilgrimage” and Sharia duration : The life of the mother of the believers, Umm Salamah, the jurisprudence of the narratives of Umm Salamah, agreed upon between Bukhari and Muslim
...Show More Authors

Abstract

This research’s goal is to  restore and to revive the jurisprudence of  Mother of Believers (Um alMuaamineen) “Um Salmah” "may God bless her", and to highlight her outstanding assimilation and understanding of religion and her conscious thought.  The current research is a comparative scientific theoretical study  represented in the comparison of  jurisprudence of “Um Salamah” with Hadiths  of  fasting  and pilgrimage rules as well as the duration  mentioned in jurisprudence  of  for doctrines( 4 schools of thought )to identify these hadiths with the inclusion and discussion of their evidence.

The current research included two topics: the first one is to identify and introduce

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Knowledge Management and Developing Human Resources in the Secretariat of the Central Library- Baghdad University
...Show More Authors

Knowledge management contribute to the overall private university libraries to develop libraries for the purpose of creating human and technological resources by investing research and development, as well as education and training for life.
This study followed the methodology of the descriptive and historical pillars of knowledge management for the years 1990 to the present day in 2017, depending on statistical figures obtained by the researchers from the General Secretariat of the Central Library at the University of Baghdad, and the Human Resources Division, which specialized human resources training after 2004 (and before those years from 1982 until 2002, where the continuing education was committee of the fixed committees are wor

... Show More
View Publication Preview PDF
Publication Date
Thu Mar 19 2015
Journal Name
Al-academy
Pleasure and Emotions and their role in aesthetics' experience of the user: صلاح نوري محمود، جاسم خزعل العقيلي
...Show More Authors

Industrial product is one of the things of daily use and direct interaction with the user, so the ranges of its association to the user, took a varied and multiple aspects. The user today sees the products as things have specifications related directly to the psychology of the user, so he can reflects his values, principles and ideas on the composition of the total structure of the product, making them a means by which manifested the internal entity's of the user took an external materiality. And then counting the products being things excite positive feelings among different user was a natural result given the complexity of the relationship between the user and the industrial product. So pleasure is one important effects that result fro

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
The impact of the use of pulverized black bean and fat in homemade bread mix in the quality and attributes Alkhoznip
...Show More Authors

Factory is trotting home favorite of of Aeidid of Iraqi families since he Amta imparted to the taste of the housewife on the method of processing and preparation and the possibility of using some of the ingredients to raise the nutritional value of meat, sesame and other, but how keep Bz'zajh this product Atne storage

View Publication Preview PDF
Publication Date
Fri Jan 01 2016
Journal Name
Iraqi Journal Of Agricultural Sciences
Study the effect of cytokinins and auxins in the composition and production of In Vitro plantlets Hippeastrum Hybridum
...Show More Authors

Publication Date
Wed Jan 30 2013
Journal Name
Al-kindy College Medical Journal
The efficacy and tolerability of 10mg and 20mg/day isotretinoinin the treatment of acne vulgaris in Iraqi patients
...Show More Authors

Back ground: Oral isotretinoin is recommended
for sever nodulocystic acne in the doses 0.5-
2mg/kg/day which is usually associated with higher
incidence of adverse effects. To reduce the
incidence of side-effects and to make it more costeffective,
the lower dose regimen of isotretinoin has
been used.
Aim: To compare the efficacy and tolerability of
oral isotretinoin 10mg and 20mg/day in acne
vulgaris.
Methods: one hundred and twenty patients with
acne vulgaris were randomized into two treatment
regimens each consisting of 60 patients. The first
was treated with 10mg/day and the second group
with 20mg/day for 24 weeks. Fifty five patients
from the first group and 47 patients from the second

... Show More
View Publication Preview PDF
Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the relationship between modernity and economic development Analysis of the relationship between modernity and economic development
...Show More Authors

This research shows the problem of the economic development of underdeveloped countries in an unconventional way, as these papers explain the problems of the economic development. This research not only reviews the problems, but it illustrates them in a philosophical way, basis of the data of modernity, this mean it is a process of connecting between the absence of the modernity values and the failure of development in underdeveloped countries. The Search follows the descriptive approach to get to the goal of search by four main axes. The first axis includes clarifying  modernity and its principles, the second axis includes clarifying the economic development , the third axis includes the features of the mod

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon May 27 2019
Journal Name
Al-khwarizmi Engineering Journal
Prediction of Process Parameters That Affecting on Surface Roughness in Multi-Point Forming Process Using ANOVA Algorithm
...Show More Authors

 

Multipoint forming process is an engineering concept which means that the working surface of the punch and die is produced as hemispherical ends of individual active elements (called pins), where each pin can be independently, vertically displaced using a geometrically reconfigurable die. Several different products can be made without changing tools saved precious production time. Also, the manufacturing of very expensive rigid dies is reduced, and a lot of expenses are saved. But the most important aspects of using such types of equipment are the flexibility of the tooling. This paper presents an experimental investigation of the effect of three main parameters which are blank holder, rubber thickness and forming speed th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Dec 30 2024
Journal Name
Iraqi Journal Of Science
Bio Synthesis, Characterization, and Evaluation of the Anticancer Activity of Gold and Silver Nanoparticles and Their Polyacetal Nanocomposite
...Show More Authors

This study synthesized polyacetal from the reaction of polyvinyl alcohol with para-nitrobenzaldehyde. Polyacetal/polyvinylpyrrolidone polymer blends were prepared using solution casting. Gold nanoparticles (AuNPs) and silver nanoparticles (AgNPs) were biosynthesized using onion peel extract as the reducing agent. Nanocomposites were fabricated by blending polyacetal/PVP with AuNPs and AgNPs at different ratios. XRD and FESEM characterized the AuNPs and AgNPs. FTIR, FESEM, TGA, and DSC characterized the polyacetal, polymer blends, and nanocomposites. DSC and TGA confirmed the improved thermal stability of the polymer blends and nanocomposites. Nanocomposites demonstrated higher efficacy in inhibiting lung cancer cell lines compared t

... Show More
View Publication Preview PDF
Scopus Crossref