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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
Sun Nov 01 2020
Journal Name
Journal Of Physics: Conference Series
Purification Techniques for Cheap Multi –Walled Carbon Nanotubes
Abstract<p>Multi-walled carbon nanotubes from cheap tubs company MWCNT-CP were purified by alcohol \ H2O2 \ separation funnel which is simple, easy and scalable techniques. The steps of purification were characterized by X-ray diffraction, Raman spectroscopy, scanning electron microscopy SEM with energy dispersive of X-ray spectroscopy EDX and surface area measurements. The technique was succeeded to remove most the trace element from MWCNT-CP which causing increase the surface area. The ratios of impurities were reduced to less 0.6% after treatment by three steps with losing less than 5% from MWCNT-CP.</p>
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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Science
Hybrid vs Ensemble Classification Models for Phishing Websites

Phishing is an internet crime achieved by imitating a legitimate website of a host in order to steal confidential information. Many researchers have developed phishing classification models that are limited in real-time and computational efficiency.  This paper presents an ensemble learning model composed of DTree and NBayes, by STACKING method, with DTree as base learner. The aim is to combine the advantages of simplicity and effectiveness of DTree with the lower complexity time of NBayes. The models were integrated and appraised independently for data training and the probabilities of each class were averaged by their accuracy on the trained data through testing process. The present results of the empirical study on phishing websi

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Publication Date
Sat Dec 30 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Boltzmann Machine Neural Network for Arabic Speech Recognition

Boltzmann mach ine neural network bas been used to recognize the Arabic speech.  Fast Fourier transl(>lmation algorithm has been used t() extract speciral 'features from an a caustic signal .

The  spectral  feature size is reduced by series of operations in

order to make it salable as input for a neural network which is used as a recogni zer by Boltzmann Machine Neural  network which has been used as a recognizer for phonemes . A training set consist of a number of Arabic phoneme repesentations, is used to train lhe neuntl network.

The neural network recognized Arabic. After Boltzmann Machine Neura l    network   training  the  system   with 

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Biochemical Characterization for Lipid Synthesis in Aspergillus niger

A niger, a fungus which doesn't have high ability to production lipid, this fungus has been select to investigate the non oleaginicity. In this search, there are explorations about: i) growth profile ii) enzymes profile iii) isoforms. Growth profile shows that this fungus doesn't have ability to accumulate lipid more than 6% while bio mass are around 10g/l in spite of the presence of glucose in the media till the end of cultivation time and excision of nitrogen within 24 hrs. In enzyme study, we investigate all lipogenic enzymes Malic enzyme (ME), Fatty acid synthase (FAS), ATP: Citrate lays (ACL), NAD+ isocitrate dehydrogenase (NAD+ICDH), Glucose-6-phosphate (G6PD), and 6-phosphogluconate dehydrogenase (6PGD), all these enzymes show, ac

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Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Using Artificial Neural Network Models For Forecasting & Comparison

The Artificial Neural Network methodology is a very important & new subjects that build's the models for Analyzing, Data Evaluation, Forecasting & Controlling without depending on an old model or classic statistic method that describe the behavior of statistic phenomenon, the methodology works by simulating the data to reach a robust optimum model that represent the statistic phenomenon & we can use the model in any time & states, we used the Box-Jenkins (ARMAX) approach for comparing, in this paper depends on the received power to build a robust model for forecasting, analyzing & controlling in the sod power, the received power come from

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Iteration for a Non-Self -Strongly Pseudocontractive Map

Let be a Banach space, be a nonempty closed convex subset of , and be self
nonexpansive map. The sequence generated by the iterative method
, where be a contractive mapping
and is a sequence in We generalize the mapping to non-sel -Strongly
Pseudocontractive .

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Publication Date
Sun Jun 05 2011
Journal Name
Baghdad Science Journal
Magnetic Deflection Coefficient Investigation for Low Energy Particles

In this research we solved numerically Boltzmann transport equation in order to calculate the transport parameters, such as, drift velocity, W, D/? (ratio of diffusion coefficient to the mobility) and momentum transfer collision frequency ?m, for purpose of determination of magnetic drift velocity WM and magnetic deflection coefficient ? for low energy electrons, that moves in the electric field E, crossed with magnetic field B, i.e; E×B, in the nitrogen, Argon, Helium and it's gases mixtures as a function of: E/N (ratio of electric field strength to the number density of gas), E/P300 (ratio of electric field strength to the gas pressure) and D/? which covered a different ranges for E/P300 at temperatures 300°k (Kelvin). The results show

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Publication Date
Thu Mar 23 2023
Journal Name
Journal Of Applied Science And Engineering
Strong Fenchel Duality for Evenly Convex Optimization Problems

Among a variety of approaches introduced in the literature to establish duality theory, Fenchel duality was of great importance in convex analysis and optimization. In this paper we establish some conditions to obtain classical strong Fenchel duality for evenly convex optimization problems defined in infinite dimensional spaces. The objective function of the primal problem is a family of (possible) infinite even convex functions. The strong duality conditions we present are based on the consideration of the epigraphs of the c-conjugate of the dual objective functions and the ε-c-subdifferential of the primal objective functions.

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Publication Date
Fri May 01 2020
Journal Name
Practice Periodical On Structural Design And Construction
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Publication Date
Thu Mar 18 2010
Journal Name
Spe Projects, Facilities & Construction
Correlating Optimum Stage Pressure for Sequential Separator Systems
Summary<p>A study to find the optimum separators pressures of separation stations has been performed. Stage separation of oil and gas is accomplished with a series of separators operating at sequentially reduced pressures. Liquid is discharged from a higher-pressure separator into the lower-pressure separator. The set of working separator pressures that yields maximum recovery of liquid hydrocarbon from the well fluid is the optimum set of pressures, which is the target of this work.</p><p>A computer model is used to find the optimum separator pressures. The model employs the Peng-Robinson equation of state (Peng and Robinson 1976) for volatile oil. The application of t</p> ... Show More
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