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Auditing the accounts of research and exploration stage in accordance with the financial reporting standard (6)
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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.

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Publication Date
Sun Sep 11 2011
Journal Name
Baghdad Science Journal
The preparation and characterization of some metal complexes with tridentate ONO ligand derived from phenyl hydrazine
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The phenyl hydrazine was react readily with acetic acid chloride in [1:2] ratio in alkyl of ethanolic solution, and refluxe for five hours to produce a new ligand of (N-Carboxymethyl-N-phenyl-hydrazino)-acetic acid [H2L].

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Publication Date
Thu Jul 06 2017
Journal Name
Al-mustansiriyah Journal Of Science
Modification the ELISA Kit for diagnosis of Psedudomonas aeruginosa and comparing its with ordinary ELSA Kit
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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Animal Behaviour And Biometeorology
Comprehension of the zinc chloride's ameliorative apoptotic and genotoxic effects on mice with cadmium-induced hepatotoxicity
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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Engineering
Experimental Evaluation of the Strut-and-Tie Model Applied to Deep Beam with Near-Load Openings
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It is commonly known that Euler-Bernoulli’s thin beam theorem is not applicable whenever a nonlinear distribution of strain/stress occurs, such as in deep beams, or the stress distribution is discontinuous. In order to design the members experiencing such distorted stress regions, the Strut-and-Tie Model (STM) could be utilized. In this paper, experimental investigation of STM technique for three identical small-scale deep beams was conducted. The beams were simply supported and loaded statically with a concentrated load at the mid span of the beams. These deep beams had two symmetrical openings near the application point of loading. Both the deep beam, where the stress distribution cannot be assumed linear, and the ex

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Publication Date
Mon Aug 01 2022
Journal Name
Hiv Nursing
The Influence of Some Vitamins and Biochemical Parameters on Iraqi Females’ Patients with Malignant Breast Cancer"
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The Influence of Some Vitamins and Biochemical Parameters on Iraqi Females’ Patients with Malignant Breast Cancer"

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Publication Date
Tue Jan 28 2014
Journal Name
Journal Of Energy And Power Engineering
Comparison between Two Vertical Enclosures Filled With Porous Media under the Effect of Radiation and Magnetohydrodynamics
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Publication Date
Sun Sep 06 2015
Journal Name
Baghdad Science Journal
The Inhibitory Effect of Lactobacillus acidophilus and Lactobacillus plantarum against Candida albicans Associated with Denture Stomatitis
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In this study Candida speices was diagnosed in 26 swab samples from patients with denture stomatitis , investigates the antagonism activity of Lactobacillus was investigated against the yeast of Candida albicans in vitro.Results revealed that The inhibition effect of Lactic Acid Bacteria against C.albicans was examined in solid medium, L.plantarum gave higher inhibition average 11mm followed by L.acidophillus with average 9 mm and, L.fermentum , L.casei with averages 7 mm. Whereas the filtrates, the highest inhibition zone were 20 and 16 mm by L. plantarum and L.acidophillus, respectively.

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
The Direct Gene Injection Using of Egg Yolk Emulsion as Carrier and its Comparison with Liposomes.
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The efficiency of egg yolk emulsion in coating DNA and its delivery across cellular membranes was evaluated in comparison with liposomes DOPE . The murine leukemia viral oncogene v-abl , cloned on pBR322 was used as a DNA substrate for direct injection into mice tissue . the DNA complexes were prepared by mixing the DNA with egg yolk emulsion and liposome . Each was directly injected into mice peritoneal cavity with proper control. The gene delivery was examined phenotypically by blood analysis and cytogenetic analysis . Chromosomal changes were detected in the bone marrow as from the fourth day post inoculation through the eleventh day when chromosomal ring s could be seen . this was accompanied by decrease in the WBC count ,

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Publication Date
Sat Jun 01 2024
Journal Name
Results In Engineering
Stability analysis for the phytoplankton-zooplankton model with depletion of dissolved oxygen and strong Allee effects
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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Relation of ?-Amylase Activity with Glucose and Anti-Gliadin IgA and IgG in Sera of Patients with Celiac Disease
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Celiac disease (CD) is an inflammatory small intestinal disorder that can lead to severe villous atrophy, and malabsorption . Since the measurement of α-amylase activity is the most widely used biochemical test for the diagnosis of pancreatic and non pancreatic disease , therefore serum α-amylase were studied in the present study in an attempt to evaluate the usefulness of this enzyme in the diagnosis of celiac disease and its relationship with anti gliadin IgA and IgG and serum glucose . Thirty one patients with celiac disease were studied and compared with twenty four healthy individuals . Significant elevation of α-amylase activity , glucose and anti gliadin IgA and IgG were observed in the sera of patients with celiac diseas

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