Preferred Language
Articles
/
jpgiafs-952
Auditing the accounts of research and exploration stage in accordance with the financial reporting standard (6)
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
ADVERTISING CAMPAIGNS IN TV CHANNELS : (A Research Drawn from A Master Thesis)
...Show More Authors

Television culture has become the most dangerous of our time. It manipulates with minds and hearts together; and forms consciousness. It transforms societies into actual forces rejecting certain principles by guiding the media landscape through visible connotations acceptable to the public; or provokes the citizen against elements that put a burden on the viewer or the public in order to create a positive reaction to the subject of combating terrorism by combining these ads in line with what the public wants of security and tranquility and a decent living after suffering from terrorism in the past years.

Therefore, this research deals with television advertisements as one of the most important fo

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Nov 02 2023
Journal Name
Journal Of Engineering
New Research Trends in Designing E-Government Architecture Based on Blockchain Technology
...Show More Authors

Blockchain has garnered the most attention as the most important new technology that supports recent digital transactions via e-government. The most critical challenge for public e-government systems is reducing bureaucracy and increasing the efficiency and performance of administrative processes in these systems since blockchain technology can play a role in a decentralized environment and execute a high level of security transactions and transparency. So, the main objectives of this work are to survey different proposed models for e-government system architecture based on blockchain technology implementation and how these models are validated.  This work studies and analyzes some research trends focused on blockchain

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Mar 30 2012
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Numerical Analysis of Laminar Natural Convection in Square Enclosure with and without Partitions and Study Effect of pPartition on the Flow Pattern and Heat Transfer
...Show More Authors

The problem of steady, laminar, natural convective flow in an square enclosure with and without partitions is considered for Rayleigh number (103-106) and Prandtl number (0.7). Vertical walls were maintained isothermal at different temperatures while horizontal walls and the partitions were insulated. The length of partition was taken constant. The number of partitions were placed on horizontal surface in staggered arrangement from (1– 3) and ratio of partition thickness (H/L= 0.033, 0.083, 0.124). The problem is formulated in terms of the vorticity-stream function procedure. A numerical solution based on a program in Fortran 90 with the finite difference method is obtained. Representative results illustrating the effects of the thickn

... Show More
View Publication Preview PDF
Publication Date
Tue Jan 01 2019
Journal Name
Energy Procedia
The relationship of Nuclear Decay Methods (alpha and beta) Particles with the Nuclear Deformation for Nuclei inUranium-238 and Thorium -232 Series
...Show More Authors

View Publication Preview PDF
Scopus (6)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Tue Jul 01 2025
Journal Name
Iet Conference Proceedings
Spatial quantile autoregressive model with application to poverty rates in the districts of Iraq
...Show More Authors

This research aims to provide insight into the Spatial Autoregressive Quantile Regression model (SARQR), which is more general than the Spatial Autoregressive model (SAR) and Quantile Regression model (QR) by integrating aspects of both. Since Bayesian approaches may produce reliable estimates of parameter and overcome the problems that standard estimating techniques, hence, in this model (SARQR), they were used to estimate the parameters. Bayesian inference was carried out using Markov Chain Monte Carlo (MCMC) techniques. Several criteria were used in comparison, such as root mean squared error (RMSE), mean absolute percentage error (MAPE), and coefficient of determination (R^2). The application was devoted on dataset of poverty rates acro

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Aug 06 2024
Journal Name
Sumer Journal For Pure Science
The Influence of Helicobacter Pylori Infection on Cardiovascular Risk Factors in Patients with Gastritis
...Show More Authors

Helicobacter pylori (HP) is the etiopathogenic agent of gastric and duodenal disorders ranging from gastritis to malignancy. It is also associated with many extraintestinal diseases, including cardiovascular disease and its associated risk factors. To evaluate the link between HP infection and some cardiovascular risk factors by studying the effects of HP infection on body mass index, blood pressure, and serum lipid profile among patients having gastritis with and without HP infection. A crosssectional study included 1214 patients who had gastritis diagnosed by gastroscopy examination. Those patients were in the age range of 30-65 years and they were divided according to their gender into 725 females and 489 males depending on the 1

... Show More
Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The predictive capacity of Coronavirus Impacts with Psychological Adjustment among University Students in Oman
...Show More Authors

The present study was designed to determine the predictive capacity of Coronavirus’s impact, as well as, the psychological adjustment among university students in Oman. A total of (566) male and female students were employed to form the swtudy sample. The descriptive method was used. The findings showed that there is a significantly university student affected by Coronavirus; the dimensions of scale were arranged as follows: the Academic requirements of pandemic came first, the social communication came second, and the academic future stress came in third. The results also showed that Psychological Adjustment among University Students was affected by the Coronavirus pandemic, the average was low. Also, the result showed that the Corona

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 01 2024
Journal Name
Al-kindy College Medical Journal
Assessing the Effect of Apremilast on Serum Leptin levels in Obese Patients with Psoriasis
...Show More Authors

Background: Psoriasis is a common inflammatory condition worldwide, with an average prevalence ranging from 2% to 3%. However, the incidence of psoriasis varies among different ethnic groups and regions. Elevated leptin levels have been associated with increased cellular proliferation, including T-cells. Additionally, high leptin levels may stimulate the synthesis of proinflammatory cytokines such as ILـ6 and TNFـα. Objectives: To evaluate the effect of Apremilast on Leptin in obese psoriatic patients. Subjects and Methods: Thirty patients with psoriasis were included in This prospective cohort study to measure the levels of serum Leptin by using the ELISA technique, before and after receiving Apremilast. Result: The present work

... Show More
View Publication
Scopus Crossref
Publication Date
Fri Aug 29 2025
Journal Name
Scr Med
Balloon Angioplasty in the Treatment of Children With Native Aortic Coarctation: Is Reintervention Predictable?
...Show More Authors

Reintervention after balloon angioplasty is often considered inevitable in children with coarctation of the aorta (COA). The present study aimed to evaluate predictors of re-intervention after balloon angioplasty for COA, with the goal of identifying patient and procedural characteristics that may influence long-term outcomes

Preview PDF
Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
The Effect of Magnetic Field with Nanofluid on Heat Transfer in a Horizontal Pipe
...Show More Authors

This work presents an experimental study of heat transfer and flow of distilled water and metal oxide nanofluid Fe3O4-distilled water at concentrations of (φ = 0.3, 0.6, 0.9 %) by volume in a horizontal pipe with constant magnetic field. All the tests are carried out with Reynolds number range (2900-9820) and uniform heat flux (11262-19562 W/m2). The results show that, the nanofluid concentration and magnetic intensity increase, the Nusselt number increases. The maximum enhancement in Nusselt number with magnetic nanofluid is (5.4 %, 26.4 %, 42.7 %) for volume concentration (0.3, 0.6, 0.9 %) respectively. The enhancement is maximized with magnetic intensity (0.1, 0.2, 0.3 tesla) respectively to (43.9, 44

... Show More
View Publication Preview PDF