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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
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
التطورات العالمية وانعكاساتها على تنافسية الصناعة في العراق دولياً - بحث نظري
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خلال الربع الأخير من القرن العشرين ، شهد الاقتصاد العالمي تحولا في مختلف المجالات التجارية والتكنولوجية والمالية التي غيرت هيكلها وأنتجت وضعا جديدا يتمثل بشكل رئيس في زيادة حركة رأس المال الأجنبي والتوسع السريع للإنتاج الدولي والتجارة بالإضافة إلى التطور التكنولوجي الهائل ونقل التكنولوجيا ، مما أدى إلى هوس الدول بالمنافسة على المستوى العالمي والسعي لدخول الأسواق الدولية وتحسين قدرتها التنافسية. وت

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Bayesian Estimator for the Scale Parameter of the Normal Distribution Under Different Prior Distributions
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In this study, we used Bayesian method to estimate scale parameter for the normal distribution. By considering three different prior distributions such as the square root inverted gamma (SRIG) distribution and the non-informative prior distribution and the natural conjugate family of priors. The Bayesian estimation based on squared error loss function, and compared it with the classical estimation methods to estimate the scale parameter for the normal distribution, such as the maximum likelihood estimation and th

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Use of Nondestructive Evaluation Technology in the Rationalization of costs: An Application In Baghdad Soft Drinks Company " Private Contribution"
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Big developments in technology have led to upset the balance of ideas, given of its own post new properties for products not provided by traditional technology, especially economic units operating within the industrial sector, and therefore it is important to develop the Iraqi industrial sector and interest to do its vital role in light Of progress technological, and the cost accounting has benefited from this technology to development its goals in the regulatory process through the use of non-destructive evaluation perspective in carrying out its functions and to provide appropriate assistance for the use of the products, which were traditional accounting does not take them into consideration. The research aims to a statement that the u

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Publication Date
Fri Dec 15 2023
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of tea tree oil on candida adherence and surface roughness of heat cure acrylic resin
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Background: Denture cleansing was an important step that could prevent the spread of infection and improve a patient's health, the durability of the dentures, and the overall quality of life; therefore, it was necessary to choose a suitable cleanser that, in addition to being effective, did not have an unfavorable effect on the qualities of the denture base resin itself when used for an extended period. For this purpose, this study aimed to evaluate the effect of tea tree oil (TTO) on Candida albicans adhesion and the surface roughness property of poly(methyl methacrylate) denture material after immersion in TTO. Methods: A total of 55 heat-cured acrylic resin specimens were used for C. albicans adherence and surface roughness tests. The

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Publication Date
Wed Jul 01 2015
Journal Name
Political Sciences Journal
Factors affecting the future of Iraq's production of crude oil
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As the major role of oil sector in financing and development of Iraqi economy this study tried to research on the factors which influencing the future of oil production in Iraq and for that study addressed the hypothesis (the production and export of crude oil in Iraq , influenced by many factors divided into internal and external factors this factors shared the effect varies in the size of their participation and runs from different sectors economic , political and social , in order to test the study hypothesis study addressed the subject of three axes(an overview of the history and facts of crude oil production in Iraq and factors internal Affecting the future of oil production in Iraq and external factors affecting the future

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Publication Date
Sun Jun 30 2024
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Gas Lift Optimization for Zubair Oil Field Using Genetic Algorithm-Based Numerical Simulation: Feasibility Study
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The gas-lift method is crucial for maintaining oil production, particularly from an established field when the natural energy of the reservoirs is depleted. To maximize oil production, a major field's gas injection rate must be distributed as efficiently as possible across its gas-lift network system. Common gas-lift optimization techniques may lose their effectiveness and become unable to replicate the gas-lift optimum in a large network system due to problems with multi-objective, multi-constrained & restricted gas injection rate distribution. The main objective of the research is to determine the possibility of using the genetic algorithm (GA) technique to achieve the optimum distribution for the continuous gas-lift injectio

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Publication Date
Tue Jun 30 2020
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
Immiscible CO2-Assisted Gravity Drainage Process for Enhancing Oil Recovery in Bottom Water Drive reservoir
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The CO2-Assisted Gravity Drainage process (GAGD) has been introduced to become one of the mostinfluential process to enhance oil recovery (EOR) methods in both secondary and tertiary recovery through immiscibleand miscible mode. Its advantages came from the ability of this process to provide gravity-stable oil displacement forenhancing oil recovery. Vertical injectors for CO2 gas have been placed at the crest of the pay zone to form a gas capwhich drain the oil towards the horizontal producing oil wells located above the oil-water-contact. The advantage ofhorizontal well is to provide big drainage area and small pressure drawdown due to the long penetration. Manysimulation and physical models of CO2-AGD process have been implemented

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Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Preparation Activated Carbon from Scrap Tires by Microwave Assisted KOH Activation for Removal Emulsified Oil
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In this paper activated carbon adsorbents produced from waste tires by chemical activation methods and application of microwave assisted KOH activation. The influence of radiation time, radiation power, and impregnation ratio on the yield and oil removal which is one of the major environmental issues nowadays and considered persistent environmental contaminants and many of them are suspected of being carcinogenic. Based on Box-Wilson central composite design, polynomial models were developed to correlate the process variables to the two responses. From the analysis of variance the significant variables on each response were identified.  Optimum conditions of 4 min radiation time, 700 W radiation power and 0.5 g/g impregnation ratio

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Publication Date
Fri Dec 01 2023
Journal Name
Iraqi Journal Of Physics
Surface Plasmon Resonance (SPR)-Based Multimode Optical Fiber Sensors for Electrical Transformer Oil Aging Detection
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In this study, optical fibers were designed and implemented as a chemical sensor based on surface plasmon resonance (SPR) to estimate the age of the oil used in electrical transformers. The study depends on the refractive indices of the oil. The sensor was created by embedding the center portion of the optical fiber in a resin block, followed by polishing, and tapering to create the optical fiber sensor. The tapering time was 50 min. The multi-mode optical fiber was coated with 60 nm thickness gold metal. The deposition length was 4 cm. The sensor's resonance wavelength was 415 nm. The primary sensor parameters were calculated, including sensitivity (6.25), signal-to-noise ratio (2.38), figure of merit (4.88), and accuracy (3.2)

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of Educational And Psychological Researches
An Instructional Design According to the Active Learning Model and Its Effect on Students' Achievement in Chemistry for Fifth Intermediate Stage
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The objective of the research is to identify the effect of an instructional design according to the active learning modelsالباحثين in the achievement of the students of the fifth grade, the instructional design was constructed according to the active learning models for the design of education. The research experience was applied for a full academic year (the first & the second term of 2017-2018). The sample consisted of 58 students, 28 students for the experimental group and 30 students for the control group. The experimental design was adopted with partial and post-test, the final achievement test consisted of (50) objectives and essays items on two terms, the validity of the test was verified by the adoption of the Kudoric

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