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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
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Relationship of environmental costs to product life cycle costs Applied in the General Company for Battery Industry
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The relationship between costs of environment and costs of product life – cycle.    Boubtlessly when the economical unit exercise their productive works, they lead to pollution in water, air and soil as well as all stages of product life- cycle from Rans Dstage, production stage, packaging stage and finally abandonment stage-             Pollution causes environmental costs. Lgnoring or hiding environmental costs and no taking them in consideration with product cost lead to a wrong account of preduot cost.

Therefore, environmental costs should be included and matched for all stages with in product costs to know which activities, processes

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Integration of e-commerce, information technology and its impact on reducing costs to make pricing decisions
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   E-commerce is the most important result of information technology in this day and age, has resulted in the use of commercial transactions to changes in economic, social, and psychological, and produced a new type of shopping, jobs, and create new job opportunities, and changed the traditional work environment. The challenge currently facing economic units is how to transfer this technology and its integration within the community, especially after the massive developments that have occurred in the areas of commercial and congested markets units, the economic and the products and services the many and varied and intensified competition among these units to achieve a profit, leading to the emergence of e-commerce as on

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Publication Date
Sun Feb 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
effect work stress in performance of employees In The general company for vegetable oil industry
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This research theme of the pressures of work , which is one of the important topics in order to recognize the reality of( influencing the pressures of work in the performance of employees in the General Company for Vegetable Oil Industry in Baghdad )through the statement of the existence of the correlation and influence whether or not the statement of the strength of this relationship and its impact in the case of its existence has been provided as part of my Search for variables and their removal in front of the Sub- scientific aspect has been the distribution of the questionnaire on a sample of( 62) people working in the company Mint distributors on several sections where.

Formed resolution of two sets

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Publication Date
Wed Jun 30 2021
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Advanced Study of Promoted Pt /SAPO-11 Catalyst for Hydroisomerization of the n-Decane Model and Lube Oil
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SAPO-11 is synthesized from silicoaluminophosphate in the presence of di-n-propylamine as a template. The results show that the sample obtained has good crystallinity, 396m2/g BET surface area, and 0.35 cm3/g pore volume. The hydroisomerization activity of (0.25)Pt (1)Zr (0.5)W/SAPO-11 catalyst was determined using n-decane and base oil. All hydroisomerization experiments of n-decane were achieved at a fixed bed plug flow reactor at a temperature range of 200-275°C and  LHSV 0.5-2h-1.  The results show that the n-decane conversion increases with increasing temperature and decreasing LHSV, the maximum conversion of 66.7 % was achieved at temperature 275°C and LHSV of 0.5 h-1. Meanwhile, the same catalyst was used to improve base oil spec

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Publication Date
Wed Jun 30 2021
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Advanced Study of Promoted Pt /SAPO-11 Catalyst for Hydroisomerization of the n-Decane Model and Lube Oil
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   SAPO-11 is synthesized from silicoaluminophosphate in the presence of di-n-propylamine as a template. The results show that the sample obtained has good crystallinity, 396m2/g BET surface area, and 0.35 cm3/g pore volume. The hydroisomerization activity of (0.25)Pt (1)Zr (0.5)W/SAPO-11 catalyst was determined using n-decane and base oil. All hydroisomerization experiments of n-decane were achieved at a fixed bed plug flow reactor at a temperature range of 200-275°C and  LHSV 0.5-2h-1.  The results show that the n-decane conversion increases with increasing temperature and decreasing LHSV, the maximum conversion of 66.7 % was achieved at temperature 275°C and LHSV of 0.5 h-1

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Publication Date
Sat Dec 30 2023
Journal Name
Journal Of Economics And Administrative Sciences
The Importance of Strategic Orientation Dimensions in the Iraqi National Security Service: An Analytical Study
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The current research aims to identify the level of strategic orientation and its dimensions (vision, mission, goals, and values) in the Iraqi National Security Service (INSS). The researchers followed the descriptive analytical approach as one of the forms of analysis and organized scientific interpretation to describe a specific phenomenon or problem, adopting the form questionnaire being the main source in collecting data and preparing for this. Based on the program of the Statistical Package of Social Sciences (SPSS 26) to analyze the data and come up with the final research results to identify the opinions of the intended sample on the subject of research, and the questionnaire of (20) paragraphs included the search variable, and was

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Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Problem of International Finance and Efficiency of Local Savings in Financing for Development in Algeria: Standard study for the period (1970-2014)
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      The aim of this study is to investigate the nature of the relationship between domestic savings and domestic investment, or rather the efficiency of domestic savings in financing development in Algeria, in order to explain this relationship, identify the challenges to investment, and finance and accelerate economic growth. The economic measurement methodology has estimated the relationship between the savings rate and the local investment rate in the Algerian economy. We have annual data for the period 1970-2014. One of the most important conclusions is that there is no relationship between savings and investment, nor even an integration between them. To illustrate this, the use of some statistical tools, a

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of multiple sources of funding on the disclosure of cash flow and the activation of control procedures
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The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- wea

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Publication Date
Sun Aug 04 2024
Journal Name
International Journal Of Home Science
The phenomenon of drugs in Iraq and its international and national impacts
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Abstract Drug addiction is considered a criminal behavior, which led the Iraqi legislator to prohibit and criminalize it, imposing penalties on those who use or even approach it. This aims to limit its presence in Iraq and reduce unethical behaviors, leveraging the divine prohibition to curb it. The legislator also encourages media organizations to raise awareness about the dangers of this substance, which has contributed to reducing the phenomenon of drugs in Iraq.

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Publication Date
Wed Jun 01 2022
Journal Name
Res Militaris
The Role of Internal Auditing in Governance of Strategic Operations and Its Reflection on Management Decisions
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The international business environment faces many challenges, including the intensity of competition, the speed of expansion, and control of the market. This leads to its shadow on the local business environment, which prompted many economic units to adopt modern strategies, including mergers and acquisitions, for expansion and prosperity. The research was conducted to verify the role of internal audit in the governance of strategy operations (Mergers and acquisitions) and its reflection on management decisions and making them efficient and effective. Internal auditing is the independent variable related to the other variable, the governance of strategic operations and its impact on management decisions for strategic operations as a depende

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