The oil and gas production industry is considered the most important industries in the modern world because of its large relative significance among the group of energy recourses required for the world, where the natural resources represent the oil and natural gas fields, phosphate, gold, coal, forests and others. The most important advantage of the natural resources is its need for huge financial investments for a relatively long period of time from the beginning of the work until the start of extracting natural resources. Also, there are numerous cases where the natural source is not feasible exploited economically and is not discovered until after the passage of a long period of time from the start of work and paying relatively high amounts of money. The research aims to develop a proposed program to audit the activity of research and exploration for natural resources and evaluating them according to the financial reporting standard No. (6) and to show the impact of the application of this standard on the data of the sample company to determine any of the exploration and evaluation expenditure that must be recognized as an asset and which should be recognized as an expense as well as the extent of the disclosure of financial statements based on the international standard No. (6) for research and exploration expenses for the purpose of knowing the financial position of the company.
The historical center's landscape suffers from neglect, despite their importance and broad capabilities in enhancing the cultural value of the historical center, as landscape includes many heterogeneous human and non-human components, material and immaterial, natural and manufactured, also different historical layers, ancient, modern and contemporary. Due to the difference in these components and layers, it has become difficult for the designer to deal with it. Therefore, the research was directed by following a methodology of actor-network theory as it deals with such a complex system and concerned with an advanced method to connect the various components of considering landscape as a ground that can include various elements and deal wi
... Show MoreThe importance of the research in the preparation of special exercises to develop some types of basketball scoring as a contribution to help the physical education teacher to find successful educational alternatives. The purpose of the study was to prepare special exercises for the cognitive (cognitive) survey in the development of motor satisfaction and learning some types of Scoring for basketball for students. Learn about the effect of cognitive exercises in cognitive development in students. The survey included students from the first stage of the Faculty of Physical Education and Sports Science \ University of Diyala (159) divided into 6 people. The sample was randomized by (b) and (b) D) and after dispersion by the standard method In
... Show MoreThe goal of the study is to discover the best model for forecasting the exchange rate of the US dollar against the Iraqi dinar by analyzing time series using the Box Jenkis approach, which is one of the most significant subjects in the statistical sciences employed in the analysis. The exchange rate of the dollar is considered one of the most important determinants of the relative level of the health of the country's economy. It is considered the most watched, analyzed and manipulated measure by the government. There are factors affecting in determining the exchange rate, the most important of which are the amount of money, interest rate and local inflation global balance of payments. The data for the research that represents the exchange r
... Show MoreBackground: Rheumatoid arthritis is an autoimmune disease that affects mainly the synovial membranes and articular structures and is characterized by chronic, systemic inflammation involving multiple joints.Being a synovial joint, the Temporomandibular Joint is subject to the same disorders affecting other synovial joints, including RA.Beside it was considered as a specific serological marker for diagnosing RA disease ,antibodies to cyclic citrullinated peptide have proven to be associated with joints destruction, though; it may play a potential role in the prediction of the disease severity. Materials and Methods: Sixty nine individuals (69) were enrolled in this study, forty nine (49) were patients diagnosed with Rheumatoid Arthritis, a
... Show MoreRheumatoid arthritis is an autoimmune diseasecharacterized by chronic inflammationthat affects joints and cartilage. Bone complications such asRA-relatedosteoporosis are one of the most extra-articular manifestations. Many inflammatory mediators are released during RA disease pathophysiology; these mediators stimulate osteoclast genesis of bone by direct effects on RANKL and OPG. The study aimedto measure RANKL, OPG in RA patients treated with Etanercept only and other groups treated with Methotrexate onlyat baseline and after three months to evaluate bone state. An observational case-control prospective study was done on 30 RA patients who received MTX, 30 RA patients who received ETN, and 30 healthy,age-matched control groups. The
... Show MoreThis study was aimed to investigate the response of two types of ornamental herbaceous plants (Wedelia trilobata and Jacobaea maritima 'Cirrus') to different agricultural environments and the application of potassium silicates to the living walls system LWS (Felt layer system) under the climate conditions of Baghdad city. Each experiment involved the cultivation of a different plant species, and the study duration was from September 15, 2021, to August 1, 2022. A Strip-Plot Design experiment was conducted using two factors: factor M with four levels of substrates (50% peatmoss and perlite (M1), 50% Vermicompost and perlite (M2), 50% Water hyacinth compost and perlite (M3), 50% wheat straw compost and perlite (M4)) and factor S with
... Show MoreAge, hypertension, and diabetes can cause significant alterations in arterial structure and function, including changes in lumen diameter (LD), intimal-medial thickness (IMT), flow velocities, and arterial compliance. These are also considered risk markers of atherosclerosis and cerebrovascular disease. A difference between right and left carotid artery blood flow and IMT has been reported by some researchers, and a difference in the incidence of nonlacunar stroke has been reported between the right and left brain hemispheres. The aim of this study was to determine whether there are differences between the right and left common carotid arteries and internal carotid arteries in patient
In a report by Transparency Organization in 2010, Iraq has 200 newspapers, magazines, sixty-seven radio stations and 45 satellite TV channels. The increase in these figures is measured in days or weeks and not months and years. This fact confirms the importance of studying content providers, especially youth sports content, for two reasons: the first is that young people constitute the highest percentage in Iraqi society, with all the potential involved in shaping the future aspects; the second reason is that for years sport has become an important pillar in people's lives not only in the entertainment aspect as it was seen in the past; Rather, sport has an influential presence in politi
... Show MoreThis study aimed at examining the role played by the media outlets during the coverage
of the presidential election campaigns 2020 of the United States of America.
The analytical study used through a partial inventory of the research community
for almost three months from the announcement of the candidates’ names by
the major parties on August 13 to November 6، which is the official election day in
the U.S. National Public Radio Station (NPR) to achieve the objectives of the study.
The study reached a number of conclusions related to the contents، methods and
sources of media coverage of the election campaigns of the 2020 U.S. at the mentioned
station، where the researcher proposed a number of recommendations
The performance of asphalt pavements is crucial due to heavy traffic loads from civil and industrial developments. Various additives and modifiers are used in flexible roads to improve their resistance to deterioration caused by climatic changes. From this context, modifying the asphalt binder with polymers is popular in asphalt pavement construction. The present research investigates the effect of Polyethylene (PE) polymers in powder form on the characteristics of asphalt mixtures since these polymers are composed of hydrocarbons. It is similar to asphalt binders, making them very effective in enhancing the performance of neat asphalt produced from the oil refinery. To confirm this, two types of PE, High-Density PE (HDPE) and Low-Density P
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