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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
Wed May 01 2019
Journal Name
Journal Of Engineering
Optimization of Friction Stir Welding Process Parameters to joint 7075-T6 Aluminium Alloy by Utilizing Taguchi Technique
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In this study, a 3 mm thickness 7075-T6 aluminium alloy sheet was used in the friction stir welding process. Using the design of experiment to reduce the number of experiments and to obtain the optimum friction stir welding parameters by utilizing Taguchi technique based on the ultimate tensile test results. Orthogonal array of L9 (33) was used based on three numbers of the parameters and three levels for each parameter, where shoulder-workpiece interference depth (0.20, 0.25, and 0.3) mm, pin geometry (cylindrical thread flat end, cylindrical thread with 3 flat round end, cylindrical thread round end), and thread pitch (0.8, 1, and 1.2) mm) this technique executed by Minitab 17 software. The results showed th

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Publication Date
Tue Sep 30 2014
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Microwave Assisted Demulsification of Iraqi Crude Oil Emulsions Using Tri-octyl Methyl Ammonium Chloride (TOMAC) Ionic Liquid
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In the present work, the efficiency of Tri-octyl Methyl Ammonium Chloride (TOMAC) ionic liquid was investigated as new and green demulsifier for three types of Iraqi crude oil emulsions (Nafut Khana (NK), Kirkuk and Basrah). The separation efficiency was studied at room temperature and by using microwave heating technique. Several batch experiments were done to specify the suitable conditions for the emulsification and demulsification which were specified as 45 minutes and 3000 rpm for crude oil emulsification while the ionic liquid doses were (500,300,150,50) ppm and the conditions of microwave heating were 1000 watt and 50 second as irradiation time. The results were very encouraging especially for NK and Kirkuk crude oil emulsions whe

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Publication Date
Tue Dec 31 2013
Journal Name
Al-khwarizmi Engineering Journal
Design of an Adaptive PID Neural Controller for Continuous Stirred Tank Reactor based on Particle Swarm Optimization
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 A particle swarm optimization algorithm and neural network like self-tuning PID controller for CSTR system is presented. The scheme of the discrete-time PID control structure is based on neural network and tuned the parameters of the PID controller by using a particle swarm optimization PSO technique as a simple and fast training algorithm. The proposed method has advantage that it is not necessary to use a combined structure of identification and decision because it used PSO. Simulation results show the effectiveness of the proposed adaptive PID neural control algorithm in terms of minimum tracking error and smoothness control signal obtained for non-linear dynamical CSTR system.

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Publication Date
Sat Dec 02 2023
Journal Name
Journal Of Engineering
Performance Assessment of Pile Models Chemically Grouted by Low-Pressure Injection Laboratory Device for Improving Loose Sand
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The complexity and partially defined nature of jet grouting make it hard to predict the performance of grouted piles. So the trials of cement injection at a location with similar soil properties as the erecting site are necessary to assess the performance of the grouted piles. Nevertheless, instead of executing trial-injected piles at the pilot site, which wastes money, time, and effort, the laboratory cement injection devices are essential alternatives for evaluating soil injection ability. This study assesses the performance of a low-pressure laboratory grouting device by improving loose sandy soil injected using binders formed of Silica Fume (SF) as a chemical admixture (10% of Ordinary Portland Cement OPC mass) to di

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Publication Date
Wed Jan 10 2024
Journal Name
Journal Of Optics
Pulsed laser deposition of Pd/WO3 nanoparticles on Si nanostructure for highly sensitive room-temperature gas sensors
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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Oxidative Desulfurization of Simulated Diesel Fuel by Synthesized Tin Oxide Nano-Catalysts Support on Reduced Graphene Oxide
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   The modified Hummers method was applied to prepare graphene oxide (GO) from the graphite powder. Tin oxide nanoparticles with different loading (10-20 wt.%) supported on reduced graphene oxide were synthesized to evaluate the oxidative desulfurization efficiency. The catalyst was synthesized by the incipient wetness impregnation (IWI) technique. Different analysis methods like FT-IR, XRD, FESEM, AFM, and Brunauer-Emmett-Teller (BET) were utilized to characterize graphene oxide and catalysts. The XRD analysis showed that the average crystal size of graphene oxide was 6.05 nm. In addition, the FESEM results showed high metal oxide dispersions on the rGO. The EDX analysis shows the weight ratio of Sn is close to its theoretical weight.

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Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
Spectrophotometric Determination of Copper(II) using 2,2[O-Tolidine-4,4-bis azo]bis[4,5-diphenyl imidazole](MBBAI)
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            Spectrophotometric method was developed for the determination of copper(II) ion. Synthesized (2,2[O-Tolidine-4,4-bis azo]bis[4,5-diphenyl imidazole]) (MBBAI) was used as chromogenic reagent at pH=5. Various factors affecting complex formation, such as, pH effect, reagent concentration, time effect and temperature effect, have been considered and studied. Under optimum conditions concentration ranged from (5.00-80.00) µg/mL of copper(II) obeyed Beer`s Low. Maximum absorption of the complex was 409nm with molar absorpitivity 0.127x104 L mol-1 cm-1. Limit of detection(LOD) and Limit of quantification were 1.924 and 6.42 μg/mL, respectively.

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of Engineering
Extraction of Manganese Element from Electric Arc Furnace Steel Slag (EAFS) by Liquid-liquid extraction (LLE) method
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This research investigates manganese (Mn) extraction from Electric Arc Furnace Steel Slag (EAFS) by using the Liquid-liquid extraction (LLE) method. The chemical analysis was done on the slag using X-ray fluorescence, X-ray diffraction, and atomic absorption spectroscopy. This work consisted of two parts: the first was an extensive study of the effect of variables that can affect the leaching process rate for Mn element from slag (reaction time, nitric acid concentration, solid to liquid ratio, and stirring speed), and the second part evaluates the extraction of Mn element from leached solution. The results showed the possibility of leaching  83.5 % of  Mn element from the slag at a temperature of 25°C, nitric acid co

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Publication Date
Tue Jan 01 2019
Journal Name
Chemical Industry And Chemical Engineering Quarterly
Optimization of dye adsorption process for Albizia lebbeck pods as a biomass using central composite rotatable design model
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Albizia lebbeck biomass was used as an adsorbent material in the present study to remove methyl red dye from an aqueous solution. A central composite rotatable design model was used to predict the dye removal efficiency. The optimization was accomplished under a temperature and mixing control system (37?C) with different particle size of 300 and 600 ?m. Highest adsorption efficiencies were obtained at lower dye concentrations and lower weight of adsorbent. The adsorption time, more than 48 h, was found to have a negative effect on the removal efficiency due to secondary metabolites compounds. However, the adsorption time was found to have a positive effect at high dye concentrations and high adsorbent weight. The colour removal effi

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Study of (Zn0.7 Mn0.3-x Ag0.3 Fe2O4) ferrite nanoparticles synthesized by auto combustion method for NO2 gas sensing
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