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
Sat Jan 01 2022
Journal Name
Journal Of Engineering
Voltage Profile Enhancing Using HVDC for 132KV Power System: Kurdistan Case Study
...Show More Authors

Nowadays power systems are huge networks that consist of electrical energy sources, static and lumped load components, connected over long distances by A.C. transmission lines. Voltage improvement is an important aspect of the power system. If the issue is not dealt with properly, may lead to voltage collapse.  In this paper, HVDC links/bipolar connections were inserted in a power system in order to improve the voltage profile. The load flow was simulated by Electrical Transient Analyzer Program (ETAP.16) program in which Newton- Raphson method is used. The load flow simulation studies show a significant enhancement of the power system performance after applying HVDC links on Kurdistan power systems. Th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jul 01 2020
Journal Name
Journal Of Engineering
Bat Algorithm Based an Adaptive PID Controller Design for Buck Converter Model
...Show More Authors

The aim of this paper is to design a PID controller based on an on-line tuning bat optimization algorithm for the step-down DC/DC buck converter system which is used in the battery operation of the mobile applications. In this paper, the bat optimization algorithm has been utilized to obtain the optimal parameters of the PID controller as a simple and fast on-line tuning technique to get the best control action for the system. The simulation results using (Matlab Package) show the robustness and the effectiveness of the proposed control system in terms of obtaining a suitable voltage control action as a smooth and unsaturated state of the buck converter input voltage of ( ) volt that will stabilize the buck converter sys

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Jul 01 2020
Journal Name
Plant Archive
Furrow irrigated raised bed (firb) technique for improving water productivity in Iraq
...Show More Authors

A field experiment was conducted during the agricultural season 2017-2018. In the research station of the Ministry of Agriculture AL Rasheed side, and within the activities and researches of the national program to develop wheat cultivation in Iraq, Two factors were experienced in the cultivation of wheat, The first factor is the method of cultivation of five treatments were used: : Treatment of the cultivation of wheat in the plots (B), Treatment of wheat crops on bed with 50 cm width (S1), 60cm (S2), 70cm (S3) and 80cm (S4), The second factor is irrigation levels depletion of 40, 60 and 80% of available water coded as W1, W2 and W3, respectively, The experiment was designed under randomized complete block design (RCBD) with three replicat

... Show More
Preview PDF
Scopus (3)
Scopus
Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
Using jack knife to estimation logistic regression model for Breast cancer disease
...Show More Authors

 

It is considered as one of the statistical methods used to describe and estimate the relationship between randomness (Y) and explanatory variables (X). The second is the homogeneity of the variance, in which the dependent variable is a binary response takes two values  (One when a specific event occurred and zero when that event did not happen) such as (injured and uninjured, married and unmarried) and that a large number of explanatory variables led to the emergence of the problem of linear multiplicity that makes the estimates inaccurate, and the method of greatest possibility and the method of declination of the letter was used in estimating A double-response logistic regression model by adopting the Jackna

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 30 2023
Journal Name
Journal Of Economics And Administrative Sciences
About Semi-parametric Methodology for Fuzzy Quantile Regression Model Estimation: A Review
...Show More Authors

In this paper, previous studies about Fuzzy regression had been presented. The fuzzy regression is a generalization of the traditional regression model that formulates a fuzzy environment's relationship to independent and dependent variables. All this can be introduced by non-parametric model, as well as a semi-parametric model. Moreover, results obtained from the previous studies and their conclusions were put forward in this context. So, we suggest a novel method of estimation via new weights instead of the old weights and introduce

Paper Type: Review article.

another suggestion based on artificial neural networks.

View Publication Preview PDF
Crossref
Publication Date
Sat Jul 01 2017
Journal Name
Fuel
High purity FAU-type zeolite catalysts from shale rock for biodiesel production
...Show More Authors

View Publication
Scopus (68)
Crossref (69)
Scopus Clarivate Crossref
Publication Date
Wed Sep 01 2021
Journal Name
Expert Systems With Applications
A long short-term recurrent spatial-temporal fusion for myoelectric pattern recognition
...Show More Authors

View Publication
Scopus (22)
Crossref (22)
Scopus Clarivate Crossref
Publication Date
Mon Nov 21 2022
Journal Name
Sensors
Deep Learning-Based Computer-Aided Diagnosis (CAD): Applications for Medical Image Datasets
...Show More Authors

Computer-aided diagnosis (CAD) has proved to be an effective and accurate method for diagnostic prediction over the years. This article focuses on the development of an automated CAD system with the intent to perform diagnosis as accurately as possible. Deep learning methods have been able to produce impressive results on medical image datasets. This study employs deep learning methods in conjunction with meta-heuristic algorithms and supervised machine-learning algorithms to perform an accurate diagnosis. Pre-trained convolutional neural networks (CNNs) or auto-encoder are used for feature extraction, whereas feature selection is performed using an ant colony optimization (ACO) algorithm. Ant colony optimization helps to search for the bes

... Show More
View Publication
Scopus (30)
Crossref (25)
Scopus Clarivate Crossref
Publication Date
Sat Jun 01 2019
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Bulk binding approach for PMIPv6 protocol to reduce handoff latency in IoT
...Show More Authors

<p>Mobility management protocols are very essential in the new research area of Internet of Things (IoT) as the static attributes of nodes are no longer dominant in the current environment. Proxy MIPv6 (PMIPv6) protocol is a network-based mobility management protocol, where the mobility process is relied on the network entities, named, Mobile Access Gateways (MAGs) and Local Mobility Anchor (LMA). PMIPv6 is considered as the most suitable mobility protocol for WSN as it relieves the sensor nodes from participating in the mobility signaling. However, in PMIPv6, a separate signaling is required for each mobile node (MN) registration, which may increase the network signaling overhead and lead to increase the total handoff latency

... Show More
View Publication
Scopus (3)
Crossref (1)
Scopus Crossref
Publication Date
Fri Nov 01 2013
Journal Name
Journal Of Cosmetics, Dermatological Sciences And Applications
Topical 15% zinc sulfate solution is an effective therapy for feet odor
...Show More Authors

KE Sharquie, AA Noaimi, SD Hameed, Journal of Cosmetics, Dermatological Sciences and Applications, 2013 - Cited by 15

View Publication