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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)

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 30 2023
Journal Name
Iraqi Journal Of Science
Continuous Flow Injection Analysis for The Photometric Determination of Metformin Drug Via The Release of Copper(II) ion from Charged Gel Bead Crystal

A newly developed analytical method characterized by its speed and sensitivity for the determination of metformin-HCl via the formation of complex for metformin-HCl-OH--copper(II) ion from the gel bead system by continuous flow injection analysis. The method is based on the imbedded copper(II) ion in the gel bead structure can be used in the reaction for the formation of red –magneta colour complex(λmax. =530nm) formed by direct reaction of the drug with the released copper (II) ion from the gel bead in alkaline medium. Linear dynamic range for the absorbance versus metformin concentration was 0.001-1 mmol.L-1 while C.O.D was (r2% =95.33%) . The L.O.Q was 0.868mmol.L-1.L.O.D (S/N=3)=0.5μmol.L-1 from the step wise dilution for the min

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Publication Date
Mon Jan 01 2024
Journal Name
5th International Conference On Biomedical And Health Sciences
Exploiting Vpusm 8 Lytic Phage for The Bio- Control of V. Cholerae: A Novel Approach Against Cholera in The Era of Antibiotic Resistance

Objective: The purpose of this study was to assess the effectiveness of Vibriophage Universiti Sains Malaysia 8 (VPUSM 8), a bacteriophage that destroys bacteria, in managing the proliferation of Vibrio cholerae, specifically the El Tor serotype, as an alternate therapeutic strategy. Methods: The study entailed subjecting water samples from Kelantan, Malaysia, to reproduce the natural circumstances that promote the growth of V. cholerae. Subsequently, the samples were contaminated with the V. cholerae O1 El Tor Inaba strain and treated using VPUSM 8. The study employed a controlled experimental design, wherein the samples were divided into three groups, each experiencing different treatment methods. Quantifying the number of colony-

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Publication Date
Tue Dec 15 2015
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Determination of some Optimum Conditions for Bioremediation of Some Heavy Metals by Saccharomyces cerevisiae: Determination of some Optimum Conditions for Bioremediation of Some Heavy Metals by Saccharomyces cerevisiae

The study aimed to determine of some Optimum conditions for bioremediation and removing of seven mineral elements included hexavalent chromium, nickel, cobalt, cadmium, lead, iron and copper as either alone or in group by living and heat treated cells of baker’s yeast Saccharomyces cerevisiae. The dried baker's yeast from Aldnaamaya China Company was used in this study. Biochemical tests was used to ensure yeast belonging to S. cerevisiae and then used to remove the mentioned mineral elementes under different conditions which included incubation period, pH, and temperature. It was found that the best of these conditions was 60 minutes for duration of incubation, 6 for pH, 25 ᵒC for temperature. During the study the behavior of living

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Publication Date
Thu Apr 29 2021
Journal Name
Iraqi Journal Of Science
The Effects of the Aqueous Extract of the Leaves of the Local Plant Eruca sativa on Lipid Profile and Some Minerals in the Blood of Male White Mice

Eruca sativa, commonly known as rocket salad, is a popular vegetable to which a wide range of health benefits are attributed. This study aimed to examine the effects of the aqueous extract of E. sativa leaves on lipid profile and some minerals, such as calcium and magnesium, in blood of male albino mice under normal physiological condition. Two experiments were separately conducted, each with eighteen male albino mice divided into 3 equal groups, which included control, treated group (1), and treated group (2) which were orally administrated with 0, 0.2 and 0.4 mg/kg body weight, respectively, of the leaves extract for 28 days. In the first experiment, serum lipid profile, including cholesterol, triglyceride, HDL, LDL a

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of drinking water quality in achieving customer satisfaction Applied research in the Directorate of water Diwaniyah

ABSTRACT    

The purpose of the research is to identify the role of drinking water quality in achieving customer satisfaction in one of the formations of the Ministry of Construction, Housing and Public Municipalities (Diwaniyah Water Directorate), as they are important service organizations that have a fundamental role in serving the community. Faced many administrative challenges, as a result of the continuous and accelerating environmental changes, environmental pollution and immaturity of social awareness and social responsibility, as these contributed to and affected the quality of drinking water, Therefore, it is necessary to know the role of quality, specifically "drinking water and its effect o

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Publication Date
Wed Nov 01 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Serum Soluble Angiotensin-Converting Enzyme-2 Level and Its Potential Association With The Renin-Angiotensin-Aldosterone System in Non-Hypertensive Iraqi COVID-19 Patients: An Observational Study

Background: The novel coronavirus disease (COVID-19) is caused by Severe acute respiratory syndrome coronavirus 2 (SARS-Cov2) which utilizes angiotensin converting enzyme2 (ACE2) to invade the host cells. This membrane-bound peptidase is widely distributed in the body; its activity antagonizes the renin-angiotensin-aldosterone system (RAAS). Once SARS-Cov2 enters the cell, it causes downregulation of ACE2, resulting in the unopposed activation of RAAS. The unregulated activity of the RAAS system can deteriorate the prognosis in COVID-19 patients. A soluble form of ACE2 (sACE2) was reported to have a role in the SARS-Cov2 invasion of the susceptible cells.

Aim of the study: This study aims to inve

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Publication Date
Wed Nov 20 2024
Journal Name
Journal Of The College Of Law /al-nahrain University
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Publication Date
Wed Aug 10 2016
Journal Name
Al-mustansiriyah Journal Of Science
دراسة تشريحية للنوع ) Amarnthaceae Juss.) Iresine herbstii Hook. ex Lindl. في العراق

The current study dealt with anatomical aspects of species Iresine herbstii Hook.ex Lindl. which is the only species resemble the genus Iresine P.Br in Iraq . This species is considered as a new record in Iraq as it wasn’t mentioned within any resource of Iraqi plants. The study included anatomical characteristics of different parts of plants which are root, stem, petiole leaf and sepals. Also the type of venation was investigated , the shape and of seed Surface configuration . The results of the mentioned study of the parts as having important anatomical characteristics for the transvers and vertical sections in them, it also included a study of their tissues, where the root and stem sections appeared as circular, whereas petiole section

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Publication Date
Tue Jul 05 2011
Journal Name
مجلة جامعة كركوك
Publication Date
Thu Sep 01 2011
Journal Name
مجلة العلوم الاقتصادية والإدارية
دراسة تطبيقية لمشاكل صفوف الانتظار للمركبات في بعض محطات التعبئة لمدينة بغداد

According to the circumstances experienced by our country which led to Occurrence of many crises that are the most important crisis is gaining fuel therefore, the theory of queue (waiting line) had been used to solve this crisis and as the relevance of this issue indirect and essential role in daily life.