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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
Fri Jun 20 2025
Journal Name
Journal Of Kufa For Chemical Sciences
Studying Analytical Methods for Monitoring of Antibiotics in Environmental Waters, A review
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In recent years, there has been a rise in interest in the study of antibiotic occurrence in the aquatic environment due to the negative consequences of prolonged exposure and the potential for bacterial antibiotic resistance. Most antibiotic residues from treated wastewater end up in the aquatic environment as they are not eliminated in facilities that treat wastewater. Antibiotics must be identified in influent and effluent wastewater using reliable analytical techniques for several reasons. Firstly, monitoring antibiotic presence in aquatic environments. Secondly, assessing environmental risks, computing wastewater treatment plant removal efficiencies, and estimating antibiotic consumption. Therefore, this work aims to provide an overview

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of Global Pharma Technology
Nanocrystal Technology as a Tool for Improving Dissolution of Poorly Soluble Drugs
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Many approaches have been developed over time to counter the bioavailability limitations of poorly soluble drugs. With advances in nanotechnology in recent decades, this issue has been approached through the formulation of drugs as nanocrystals. Nanocrystals consist of pure drug(s) and a minimum of surface active agent(s) required for stabilization. They are carrier-free submicron colloidal drug delivery systems with a mean particle size typically in the range of 200 - 500 nm. By reducing particle size to nanoscale, the surface area available for dissolution is increased, and thus bioavailability is enhanced. Drug nanocrystals constitute a versatile formulation approach to enhance the pharmacokinetic and pharmacodynamic properties of poorly

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Publication Date
Sun Dec 11 2022
Journal Name
Journal Of The College Of Basic Education
Rationalization of two strength endurance tests for juniors Ages under (16) years
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Carrying strength is one of the important physical capabilities in the field of competitive sports, which affects the success of the sports training process and helps players to continue to perform skillfully, physically and tactically for as long as possible, and the capacity for endurance varies depending on the type of sports activities, it may sometimes be very short. And with a high level of intensity, such as gymnastics and wrestling movements, and it may be long, and with a medium level of intensity, as in basketball, football and other games. The research community represents a sample of Baghdad players for teams (football, basketball, handball, volleyball, wrestling, weightlifting) and for the sports season (2017-2018 AD) for ages

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Publication Date
Sun Sep 01 2019
Journal Name
Journal Of Physics: Conference Series
Recovery of temporal coefficient for heat equation from non-local overdetermination conditions
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Abstract<p>Recovery of time-dependent thermal conductivity has been numerically investigated. The problem of identification in one-dimensional heat equation from Cauchy boundary data and mass/energy specification has been considered. The inverse problem recasted as a nonlinear optimization problem. The regularized least-squares functional is minimised through lsqnonlin routine from MATLAB to retrieve the unknown coefficient. We investigate the stability and accuracy for numerical solution for two examples with various noise level and regularization parameter.</p>
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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
An Adaptive Harmony Search Part-of-Speech tagger for Square Hmong Corpus
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Data-driven models perform poorly on part-of-speech tagging problems with the square Hmong language, a low-resource corpus. This paper designs a weight evaluation function to reduce the influence of unknown words. It proposes an improved harmony search algorithm utilizing the roulette and local evaluation strategies for handling the square Hmong part-of-speech tagging problem. The experiment shows that the average accuracy of the proposed model is 6%, 8% more than HMM and BiLSTM-CRF models, respectively. Meanwhile, the average F1 of the proposed model is also 6%, 3% more than HMM and BiLSTM-CRF models, respectively.

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Publication Date
Tue Jul 02 2013
Journal Name
Journal Of Baghdad College Of Dentistry
Local Drug Delivery Systems for Treating Periodontal Diseases: A Review of Literature
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Publication Date
Fri Apr 01 2022
Journal Name
Baghdad Science Journal
Positive Definiteness of Symmetric Rank 1 (H-Version) Update for Unconstrained Optimization
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Several attempts have been made to modify the quasi-Newton condition in order to obtain rapid convergence with complete properties (symmetric and positive definite) of the inverse of  Hessian matrix (second derivative of the objective function). There are many unconstrained optimization methods that do not generate positive definiteness of the inverse of Hessian matrix. One of those methods is the symmetric rank 1( H-version) update (SR1 update), where this update satisfies the quasi-Newton condition and the symmetric property of inverse of Hessian matrix, but does not preserve the positive definite property of the inverse of Hessian matrix where the initial inverse of Hessian matrix is positive definiteness. The positive definite prope

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Spectroscopic Study for Determination of Amoxicillin Using Cobalt(II) as Complexing Metal
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         This study includes analytical methods for the determination of the drug amoxicillin trihydrate (Amox.) in some pharmaceutical preparations using Cobalt ion (Co(II)) as complexing metal. The best conditions for complexation were: the reaction time was 20 minutes, pH=1.5 and the best temperature of reaction was 70 ËšC. Benzyl alcohol was the best solvent for extraction the complex.

Keywords: Amoxicillin, Cobalt(II), Complex, Molar ratio.

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Publication Date
Mon Nov 01 2010
Journal Name
Journal Of Systems And Software
Development of Java based RFID application programmable interface for heterogeneous RFID system
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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
EXTENSION OF HIGH REFLECTANCE BAND WIDTH FOR FAR INFRARED SPECTRAL REGION : (1)
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Extension of bandwidth for high reflectance zone for the spectral region (8-14pm) was studied adapting the concept of contiguous and overlapping high reflectance stacks. Computations was carried out using the modified characteristic matrix theory restricted to near-normal incidence of light on dielectric , homogenous and isotropic symmetrical stack. Certain precautions must be taken in the choice of stacks to avoid deep —reflectance minima from developing within the extended high reflectance region. Results illustrate that the techniques of extending the high reflectance regions are applicable not only to mirrors , but also to short-and long-edge filter and to narrow band pass filters.

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