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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
Mon Nov 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
The Effect Irrigation Scheduling and Potassium Fertilization on Water Consumption of Potato (Solanum tuberosum L.) Under Modern Irrigation Systems
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A field experiment was conducted in Yusufiya sub-district - Mahmudiya township/Baghdad governorate in silty loam texture soil during the spring season of 2020. The experiment included three treatments with three replicates, as the Randomized Complete Block Design (RCBD) was used according to the arrangement of the split design block. The treatments are in the irrigation system, which included surface drip irrigation (T1) and sprinkler irrigation (T2). Secondly, the Irrigation levels including the irrigation using 0.70 Pan Evaporation Fraction PEF (I1), irrigation using 1.00 PEF (I2), and irrigation using 1.30 PEF (I3). Coupled with, Pota

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Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Effect of Adding Lion’s Mane (Hericium erinaceus) and Reishi Mushroom (Ganoderma Lucidum) to Broiler Diets on the Productive Performance
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Abstract<p>Research on the effects of supplementing broiler diets with Lion’s mane (Hericium erinaceus) and Reishi Mushroom (Ganoderma lucidum) was conducted in the field from March 22, 2022, to April 18, 2022, by the Department of Animal Production in the College of Agricultural Engineering Sciences at the University of Baghdad in Abu Ghraib. There were a total of 210 one-day-old Ross 308 broiler chicks employed in this study (10 birds per replicate), and they were fed a starter diet for the first 10 days, a growth diet for the next 11-24 days, and a final diet for the last 25-42 days. The birds were randomly assigned to one of seven treatments, with three replicates per treatment and ten bir</p> ... Show More
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Publication Date
Thu Oct 03 2024
Journal Name
Retos
The effect of purposeful three-dimensional training on developing some motor abilities and skill performance among female fencing players
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The study highlights the critical need to focus on the physical, motor, and technical abilities of female fencing players by developing and testing modern, scientifically-based training methodologies tailored to the specific demands of the sport. The study's objective was to assess the effectiveness of targeted three-dimensional training in enhancing the participants' motor skills and technical performance. Utilizing an experimental design, the study involved forming both experimental and control groups. The sample comprised 16 female fencers from the College of Physical Education and Sports Sciences for Girls. After excluding two players during the exploratory phase, the remaining 14 were evenly divided into experimental and contro

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Publication Date
Sun Dec 12 2010
Journal Name
Journal Of Planner And Development
Utilizing the resources of the local environment in the establishment of the constituent units of the urban fabric within the framework of preservation of the urban heritage (Hassan Fathi's model experiment)
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No country in the world has an ancient heritage of its own. It represents the product of the civilizations left behind by previous eras. It represents the development of urban life and its capital of the interest of its people in the field of construction and reconstruction. The urban heritage and its associated arts may seem to be a material heritage at first glance, but it is not free from the spiritual side. Therefore, the nations in different parts of the earth cherish it and care for it with all due diligence, because it mixes with its history, memories and emotions.
This research discusses the use of local environment materials in the production of urban fabric constituents. I

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Proposed Measure for Effect Size in Mediation Analysis with Solution to Some Mediation Process Problems
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In this paper, the effect size measures was discussed, which are useful in many estimation processes for direct effect and its relation with indirect and total effects. In addition, an algorithm to calculate the suggested measure of effect size was suggested that represent the ratio of direct effect to the effect of the estimated parameter using the Regression equation of the dependent variable on the mediator variable without using the independent variable in the model. Where this an algorithm clear the possibility to use this regression equation in Mediation Analysis, where usually used the Mediator and independent variable together when the dependent variable regresses on them. Also this an algorithm to show how effect of the

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the strengths and weaknesses in Iraqi newspapers: The evolution of the consumer - the reader
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The first section of this research discussed  the manner of the research from many sides like the problem it faces, importance of it , its targets ,boundaries, the way to collect and get information's and its assumption.

When the second chapter discussed the press – manufacturing and the development ,importance and types of newspapers, also its merits and weaknesses.

The third chapter talked about the scientific side and how to choose an assumption for the research . as it talked also about the apparent honest and stability tests that help in analyzing the research until getting results and so the right assumption for  the research will be chosen.

And finally, the fourth chapter put highlight on the be

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The redesign of the accounting system to banks in the local environment in accordance with international Islamic banking applications
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At the local level in the early 1990s first established an Islamic bank 1993 is called Iraqi Islamic bank and was established by Dr. abdullatef hmim and with capital of 200 Million Iraqi dinars .

After 2003 began the attention of Iraqis tend to create Islamic banks until now up to 30 banks in the present ,  He confirmed Mr. Governor of the Iraqi Central Bank recently that there is more than 40 iintroduction licence to establish an Islamic bank in Iraq , That banking activity which is compatible with Sharia law widely welcomed by savers and those in need for more development and modernization in order to gain a greater share within the Iraqi market , and allowed the Iraqi Central Bank in recent years

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Publication Date
Mon Nov 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Study of Seed Soaking and Foliar Application of Ascorbic Acid, Citric Acid and Humic Acid on Growth, Yield and Active Components In Maize
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Foliar application and seed soaking has been used as a means of supplying supplemental doses of nutrients, plant hormones, stimulants, and organic components. the effects of these applications have included yield increases, and improved drought tolerance, and enhanced crop quality, so A field experiment was carried out during spring seasons in 2019 and 2020 for styding Seed soaking and Foliar Application of Ascorbic acid, Citric acid and Humic acid on Growth, Yield and Active Components IN Maize. Randomized complete block design in split plots arrangement was used with three replicates. Main-plots were for seeds soaking with ascorbic, citric (100 mg l-1) frequently and humic at (1 ml l-1). Sub-plots were for vegetative parts nutrition with

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Publication Date
Tue Apr 18 2023
Journal Name
Jornal Of Al-muthanna For Agricultural Sciences
Effect of organic, mineral and bio-fertilizer and their interaction on growth, and some quality characters of potato Solanum tuberosum L. cv.(Burren).
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RG Majeed, AS Ahmed, Jornal of Al-Muthanna for Agricultural Sciences, 2023

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Publication Date
Thu Sep 18 2025
Journal Name
Iraqi Journal Of Agricultural Sciences
EFFECT OF HAMMER SPEED AND GRAIN GENUS ON HAMMER MILL PERFORMANCE.
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