Preferred Language
Articles
/
jpgiafs-919
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)
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Nov 01 2013
Journal Name
Journal Of Cosmetics, Dermatological Sciences And Applications
Podophyllin (10%) Ointment: A New Therapeutic Modality for Psoriasis
...Show More Authors

KE Sharquie, AA Noaimi, WK Al-Janabi, Journal of Cosmetics, Dermatological Sciences and Applications, 2013

View Publication
Publication Date
Tue Oct 01 2013
Journal Name
2013 Ieee International Conference On Systems, Man, And Cybernetics
AWSS: An Algorithm for Measuring Arabic Word Semantic Similarity
...Show More Authors

View Publication
Scopus (25)
Crossref (12)
Scopus Clarivate Crossref
Publication Date
Mon Jun 04 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Darifenacin Hydrobromide loaded nanostructured lipid carrier for oral administration
...Show More Authors

Darifenacin hydrobromide is a selective ?3 receptor antimuscarinic drug and it is used in the management of urinary frequency, urgency, and incontinence in detrusor instability. It slightly soluble in water, undergoes extensive hepatic first-pass metabolism and has short elimination half-life (3–4 hours). Therefore, It has low bioavailability (15.4 % - 18.6 %). Darifenacin hydrobromide loaded NLCs were formulated by emulsification sonication using different ratios of solid lipid to liquid lipid, different types of surfactants, and different concentration of surfactants. Formula sixteen was considered as an optimized formula based on its particle size, PDI, zeta potential and entrapment efficiency. Formula sixteen subjected t

... Show More
View Publication Preview PDF
Scopus (11)
Crossref (1)
Scopus Crossref
Publication Date
Tue Jun 08 2021
Journal Name
Biomolecules
A Pan-Inhibitor for Protein Arginine Methyltransferase Family Enzymes
...Show More Authors

Protein arginine methyltransferases (PRMTs) play important roles in transcription, splicing, DNA damage repair, RNA biology, and cellular metabolism. Thus, PRMTs have been attractive targets for various diseases. In this study, we reported the design and synthesis of a potent pan-inhibitor for PRMTs that tethers a thioadenosine and various substituted guanidino groups through a propyl linker. Compound II757 exhibits a half-maximal inhibition concentration (IC50) value of 5 to 555 nM for eight tested PRMTs, with the highest inhibition for PRMT4 (IC50 = 5 nM). The kinetic study demonstrated that II757 competitively binds at the SAM binding site of PRMT1. Notably, II757 is selective for PRMTs over a panel of other methyltransferases, w

... Show More
View Publication
Scopus (19)
Crossref (21)
Scopus Clarivate Crossref
Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Engineering
Aluminum Rubbish as a Coagulant for Oily Wastewater Treatment
...Show More Authors

In this study an experimental work was done to study the possibility of using aluminum rubbish material as a coagulant to remove the colloidal particles from oily wastewater by dissolving this rubbish in sodium hydroxide solution. The experiments were carried out on simulated oily wastewater that was prepared at different oil concentrations and hardness levels (50, 250, 500, and 1000) ppm oil for (2000, 2500, 3000, and 3500) ppm CaCo3 respectively. The initial turbidity values were (203, 290, 770, and 1306) NTU, while the minimum values of turbidity that have been gained from the experiments in NTU units were (1.67, 1.95, 2.10, and 4.01) at best sodium aluminate dosages in milliliters (12, 20, 24, and 28) for

... Show More
View Publication Preview PDF
Publication Date
Sun Nov 01 2020
Journal Name
Journal Of Engineering
Developing an Indoor Environment Assessment Tool for Residential Buildings
...Show More Authors

The Indoor Environmental Quality (IEQ) describes an indoor space condition that the wellbeing and comfortability are provided for the users. Many researchers have highlighted the importance of adopting IEQ criteria, although they are not yet well defined in the Kurdistan region. However, environmental quality is not necessary for the contemporary buildings of the Kurdistan Region, and there is no measurement tool in the Region. This research aims to develop an IEQ assessment tool for the Kurdistan region using Mixed method methodology, both qualitative and quantitative. Therefore, a Delphi Technique was used as a method initially developed as systematic, interactive forecasting on a panel of experts. Thirty-five Delphi C

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Jan 05 2023
Journal Name
Mathematical Theory And Modeling
(Tc) Technique for Finding Optimal Solution To Transportation Problem
...Show More Authors

Given the importance of increasing economic openness transport companies’ face various issues arising at present time, this required importing different types of goods with different means of transport. Therefore, these companies pay great attention to reducing total costs of transporting commodities by using numbers means of transport methods from their sources to the destinations. The majority of private companies do not acquire the knowledge of using operations research methods, especially transport models, through which the total costs can be reduced, resulting in the importance and need to solve such a problem. This research presents a proposed method for the sum of Total Costs (Tc) of rows and columns, in order to arrive at the init

... Show More
Preview PDF
Publication Date
Sun Jan 04 2015
Journal Name
Journal Of Educational And Psychological Researches
Undesirable behaviors for university students by their instructors view
...Show More Authors

Undesirable behaviors among students  are consider one of the danger problems threating societies and educational and scientific institutions of countries  because its one of the way to express aggression , so the instructors consider one of the most important people could be trust their evaluation and logical view , therefore the present research aimed to :

  1. Recognize undesirable behavior in students of University by the view of their instructors
  2. Measure the level of undesirable behavior in students of university by the view of their instructors
  3. Recognize more common  undesirable behavior in students of University by the view o

... Show More
View Publication Preview PDF
Publication Date
Sat Oct 01 2022
Journal Name
Iraqi Postgraduate Medical Journal
Helicobacter Pylori Infection among Dyspeptic Patients Referred for Endoscopy
...Show More Authors

Functional dyspepsia is one of the most common gastrointestinal symptoms and attributed to various causes including Helicobacter pylori infection. AIM OF THE STUDY: To correlate Helicobacter pylori infection to functional dyspepsia and to identify the possible risk factors for this infection. PATIENTS AND METHODS: Fifty patients who were referred to the endoscopy unit for dyspepsia symptoms, secondary gastric causes of dyspepsia were excluded during endoscopy, gastric biopsies were taken for histopathological study and for bedside urease test for detection of Helicobacter pylori infection. RESULTS: 62% of non-ulcer dyspeptic patients were infected with Helicobacter pylori, 74.2% of the patients were above 30 years old, female gender patient

... Show More
Publication Date
Thu Feb 11 2021
Journal Name
Physics In Medicine & Biology
Stereoscopic portable hybrid gamma imaging for source depth estimation
...Show More Authors
Abstract<p>Advances in gamma imaging technology mean that is now technologically feasible to conduct stereoscopic gamma imaging in a hand-held unit. This paper derives an analytical model for stereoscopic pinhole imaging which can be used to predict performance for a wide range of camera configurations. Investigation of this concept through Monte Carlo and benchtop studies, for an example configuration, shows camera-source distance measurements with a mean deviation between calculated and actual distances of <5 mm for imaging distances of 50–250 mm. By combining this technique with stereoscopic optical imaging, we are then able to calculate the depth of a radioisotope source beneath a surfa</p> ... Show More
View Publication
Scopus (7)
Crossref (7)
Scopus Clarivate Crossref