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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
Sun Dec 30 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Treatment of Waste Extract Lubricating Oil by Thermal Cracking Process to Produce Light Fractions
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This work deals with thermal cracking of three samples of extract lubricating oil produced as a by-product from furfural extraction process of lubricating oil base stock in AL-Dura refinery. The thermal cracking processes were carried out at a temperature range of 325-400 ºC and atmospheric pressure by batch laboratory reactor. The distillation of cracking liquid products was achieved by general ASTM distillation (ASTM D -86) for separation of gasoline fraction up to 220 ºC from light cycle oil fraction above 220 ºC. The comparison between the conversions at different operating conditions of thermal cracking processes indicates that a high conversion was obtained at 375°C, according to gasoline production. According to gasoline produ

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Publication Date
Tue Jul 30 2019
Journal Name
Sn Applied Sciences
Removal of oil emulsion from aqueous solution by using Ricinus communis leaves as adsorbent
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Publication Date
Mon May 21 2007
Journal Name
Journal Of Planner And Development
Determination of levels of interaction between urban land use and the adoption of spatial analysis techniques (study area, Najaf City)
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the student of the structure of the city and its constituent elements will clearly sense the invisible relationships that underlie the different forms of urban activity, which in turn are defined by the generality of the urban patterns in that city, which will vary clearly according to the location in the city. These relations will be embodied in their true form in the interactions between the different uses of the earth, and the change that will result from their regularity in the form of entities in independent groups, which may share with each other a component of it.
Therefore, the process of controlling the functional interactions between the uses of the urban land and the awareness of t

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Publication Date
Sun Dec 30 2018
Journal Name
2018 Computing In Cardiology Conference (cinc)
Theoretical and Experimental Reflection Coefficients in Flexible Tubes as a Function of the Mach Number
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The standard formulation of Wave Intensity Analysis (WIA) assumes that the flow velocity (U) in the conduit is <;<; the velocity of propagation of waves (c) in the system, and Mach number, M=U/c, is negligible. However, in the large conduit arteries, U is relatively high due to ventricular contraction and c is relatively low due to the large compliance; thus M is > 0, and may not be ignored. Therefore, the aim of this study is to identify experimentally the relationship between M and the reflection coefficient in vitro. Combinations of flexible tubes, of 2 m in length with isotropic and uniform circular cross sectional area along their longitudinal axes, were used to present mother and daughter tubes to produce a range of reflection coeffic

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Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
Discretionary Punishment (Al-Ta'zir) for the Interest and its Effect in Keeping the Public Regulation A Fundamental Applied Study in the Saudi Arabian Courts
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Discretionary Punishment, Public Regulation, Interest

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Publication Date
Mon Apr 22 2019
Journal Name
Spe
Evaluation of Gas and Downhole Water Sink-Assisted Gravity Drainage GDWS-AGD Process in Saturated Oil Reservoirs with Infinite-Acting Aquifer
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Abstract<p>A hybrid Gas-Enhanced and Downhole Water Sink-Assisted Gravity Drainage (GDWS-AGD) process has been suggested to enhance oil recovery by placing vertical injectors for CO2 at the top of the reservoir with a series of horizontal oil-producing and water-drainage wells located above and below the oil-water contact, respectively. The injected gas builds a gas cap that drives the oil to the (upper) oil-producing wells while the bottom water-drainage wells control water cresting. The hybrid process of GDWS-AGD process has been first developed and tested in vertical wells to minimize water cut in reservoirs with bottom water drive and strong water coning tendencies. The wells were dual-compl</p> ... Show More
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Publication Date
Sun Dec 07 2014
Journal Name
Baghdad Science Journal
A Study Of Corrosion Behavior Of Low Carbon Steel In Acidic And Basic Washing Water Of Crude Oil Solution At Different Temperatures
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The corrosion behavior of low carbon steel in washing water of crude oil solution has been studied potentiostatically at five temperatures in the range ( 303 –343 )K, at pH ( 4 ) and at pH (4,6,7,9,11 ) at (343K)..The corrosion potential shifted to more negative values with increasing temperature and the corrosion current density increased with increasing temperature, the corrosion current density (icorr) decreased with increasing pH in the rang ( 4 – 7 ) and it increased with increasing pH in the rang ( 9 – 11 ) at ( 343 K ), while the corrosion potential generally variation with increasing pH in the rang (4-11)at(343K. From the general results for this study can be seen that thermodynamic and kinetic function were

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of training programs directed toward the diagnosis of the phenomenon of financial and administrative corruption
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 Abstract

It considers training programs is an important process contributing to provide employees with the skills required to do their jobs efficiently and effectively, so it should be concerned with and the focus of all government our organizations, and perhaps the most important reasons that I was invited to select the subject (evaluation of training programs directed toward the diagnosis of the phenomenon of financial and administrative corruption) It is the importance of those programs working in the regulatory institutions General and the Office of Inspector General of Finance and the Ministry particularly for employees because of their role in the development of their skills and their experience and their beha

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Publication Date
Sat Jun 01 2024
Journal Name
Results In Engineering
Electrochemical preparation and characterization of a new configuration SnO2 anode and its application for treating petroleum refinery wastewater
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Publication Date
Wed Apr 01 2020
Journal Name
Groundwater For Sustainable Development
Hydrochemistry of shallow groundwater and its assessment for drinking and irrigation purposes in Tarmiah district, Baghdad governorate, Iraq
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