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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
Wed Oct 22 2025
Journal Name
Journal Of Composites And Biodegradable Polymers
Experimental Behavior of One-Way RC Ultra-Thin Slabs Retrofitted with Post-Installed NSM CFRP Rods
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This study evaluates the flexural behavior of ultra-thin (50 mm) one‑way reinforced‑concrete (RC) slabs retrofitted with near‑surface mounted (NSM) carbon‑fiber‑reinforced polymer (CFRP) rods under quasi‑static loading. T300‑grade CFRP rods (≈4 mm diameter) were bonded in pre‑cut 7 mm × 7 mm grooves using a two‑part epoxy. As a proof-of-concept experimental baseline, three simply‑supported specimens (1000 mm × 500 mm × 50 mm) were tested in a six‑point bending configuration (four applied loads + two reactions): two conventional controls and one strengthened slab. A load‑control rate of ~15 kN/min was applied; the controls were cycled twice and the strengthened slab four times. Relative to the average of

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Publication Date
Fri Jan 01 2016
Journal Name
The Journal Of The College Of Basic Education
Polymorphism of IL-4 -590 (C>T) gene in Iraqi children with Type 1 Diabetes Mellitus
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This study included 50 blood serum samples that collected from children with age ranged between 7-12 years. Thirty five samples collected from children with Type 1 Diabetes Mellitus (T1D), and 15 blood serum samples collected from healthy children as a control sample. The polymorphism of IL-4 -590 (C>T) gene, which amplified by using amplification refractory mutation system (ARMS-PCR) was showed high percentage of C allele frequency in T1D patients sample in comparison with T allele frequency, and the C allele revealed as etiological faction with risk by having T1D disease, whereas the T allele showed high frequency from the C allele frequency in control sample, and the T allele revealed as preventive faction from infection by this disease.

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Publication Date
Thu Jun 23 2022
Journal Name
International Journal Of Health Sciences
Taxonomical study of Caroxylon jordanicola (Eig) Akhani & Roalson (Amaranthaceae) in Al-Tar Caves, Karbala, Iraq
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The present study dealt with the morphological, anatomical,trichomespollen grains,and ecological characteristics of Caroxylon jordanicola (EigAkhani & Roalson (Amaranthaceae) in Al-Tar Caves, Karbala, Iraq which belongs to the Amaranthaceae family. The results of the present study demonstrated that There are distinctive characteristics of the studied species distinguish it from other species and facilitate its diagnosis. The sample was diagnosed using the taxonomic keys of the Iraqi flora and the flora of neighboring countriesIn addition to some available research. The results of the morphological and anatomical features investigation provide really significant taxonomical value to distinguish the species. The results that showe

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أثر تطوير معايير التدقيق العراقية في الإيفاء بمتطلبات الإصلاح ومناهضة الفساد: دراسة مقارنة تحليلية مع وضع إطار مقترح لتعديل دليل التدقيق العراقي رقم(6) بشأن تخطيط عملية التدقيق والإشراف عليه
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The research aimed to statement, which impact that the development of Iraqi auditing standards in the fight against corruption and to fulfill the reform requirements by conducting a comparative study analysis with a framework proposal to amend the Iraqi Audit directory number statement (6) issued by the Accounting and Auditing Standards Board of the Republic of Iraq dated 08/24/2002 on audit planning and supervision on the basis of the latest versions of international auditing standards in this regard.

The researchers concluded that there is a need to update the standards (evidence) audit accredited in the Republic of Iraq in accordance with international auditing standards to meet the requirements of the report of the external a

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دراسة تحليلية لظاهرة الفساد الاداري والمالي في بعض المؤسسات الصحية لمحافظة القادسية: An analytical study of the phenomenon of administrative and financial corruption in some health institutions in Al-Qadisiyah Governorate
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Certainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the

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Publication Date
Fri Apr 01 2022
Journal Name
Journal Of Engineering
Numerical study of natural convection in an annulus between two concentric cylinders provided with metal foam fins
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Natural convection in an annular space provided with metal foam fins attached to the inner cylinder is studied numerically. The metal foam fins made of copper were inserted in different axial sections with three fins in each section. The temperature of the inner cylinder is kept constant while the annular outer surface is adiabatic. The thickness effect of the inner pipe wall was considered. Naiver Stokes equation with Boussinesq approximation is used for the fluid regime while Brinkman-Forchheimer Darcy model is used for metal foam. In addition, the local thermal non-equilibrium condition in the energy equation of the porous media is presumed. The effect of Rayleigh numb

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Publication Date
Sat Oct 25 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of tissue displacement in posterior palatal seal area with different impression techniques with varying palatal forms
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Background: This study was designed to measure the displacement pattern of posterior palatal seal (pps) area in different forms of the palate and with different impression techniques. Materials and method: This study was used to measure the displacement pattern of (pps)in different palatal shapes by using different impression materials Korrecta wax No.4,Green compound and design of House for pps for each palatal forms by using a 3D Scanner of CAD/CAM and measuring the distance between 2 points in pps area by using Caural Threw. Result: The results show highly significant differences between these techniques and the control group (impression with light body) Conclusion: The physiological impression technique of pps with Korecta wax no.4

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Publication Date
Fri Oct 01 2021
Journal Name
Nonlienear Optics Quantum Optics
Narrow Emission Linewidth of Highly-Pure Silicon Nitride Nanoparticles in Different Dye Solutions as Random Gain Media
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In this work, two different laser dye solutions were used to host highly-pure silicon nitride nanoparticles as scattering centers to fabricate random gain media. The laser dye was dissolved in three different solvents (ethanol, methanol and acetone) and the final results were obtained for methanol only. The silicon nitride nanoparticles were synthesized by dc reactive magnetron sputtering technique with average particle size of 35 nm. The random gain medium was made as a solid rod with high spectral efficiency and low production cost. Optical emission with narrow linewidth was detected at 532-534 nm as 9 mg of silicon nitride nanoparticles were added to the 10 -5 M dye solution. The FWHM of 0.3 and 3.52 nm was determined for Rhodamine B and

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Publication Date
Mon Mar 15 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of Smartphones Addiction upon Primary School Pupil's Achievements at Al-Rusafa Educational Directorate in Baghdad City
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Objectives: To determine Smartphone addiction among primary school students and its impacts. The samples of the study were240primary school students in derived from stratified random sampling. The questionnaire was used to collect the data. The data were then an- analyzed using correlation statistics. It also caused a negative impact on demic performance of the primary school students.
Methodology: A cross- sectional study in assessment approach in applied in order to achieve the earlier stated objectives. The study was initiated from October 1st, 2019 to April 30th, 2020. Simple random sampling (probability) sample of (240) Pupils study In primary school at Al-Rusafa first directorate schools in Baghdad City.
Results: The study re

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Publication Date
Mon Sep 01 2014
Journal Name
Al-khwarizmi Engineering Journal
Comparison of Fatigue Life Behavior between Two Different Composite Materials Subjected to Shot Peening at Different Times
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This paper investigated the fatigue life behavior of two composite materials subjected to different times of shot peening (2, 4 and 6 min).The first material prepared from unsaturated polyester with E-glass reinforcement by 33% volume fraction. While, the second one was prepared from unsaturated polyester with aluminum powder by2.5% volume fraction. The experimental results showed that the improvement in endurance limit was obtained (for the first material) at 2, 4 and 6 min shot peening times where the percentage of maximum improvement was 25% at shot peening time of 6 min. While, the endurance limit of the second material decreased at shot peening times of 2, 4 and 6 min where the percentage of maximum reduction was 29 % at shot peenin

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