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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 Jun 27 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Pregnancy-related Health Behaviors' Change during Pregnancy for Pregnant Women Attending Abo Ghareeb Primary Health Care Sector
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Objective(s): The study aims at evaluating pregnancy-related health behaviors for pregnant women, and to identify the association between pregnancy-related health behaviors and their demographic characteristics of pregnant woman’s age, education, employment, residential area and monthly income.
Methodology: A descriptive study is carried out for the period from December 14th, 2020 to June 20th, 2021. This study was conducted through a non-probability (convenience) sample of 150 pregnant women attending, Abo Ghareeb primary health care sector in Abo Ghareeb spend. The sample has been collected by using the instrument to gather data and accomplish the study's objectives. A questionnaire is composed of (29) items and it is divided into

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Publication Date
Sat Jan 13 2018
Journal Name
Journal Of Engineering
Zn(II) Removal from Wastewater by Electrocoagulation/Flotation Method using New Configuration of a Split-Plate Airlift Electrochemical Reactor
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In this paper, split-plate airlift electrochemical reactor as an apparatus with new configuration for wastewater treatment was provided. Two aluminum plates were fixed inside the reactor and present two functions; first it works as split plates for internal loop generation of the airlift system (the zone between the two plates acts as riser while the other two zones act as downcomer) and second it works as two electrodes for electrocoagulation process. Simulated wastewater contaminated with zinc ions was used to test the performance of this apparatus for zinc removal by studying the effect of different experimental variables such as initial concentration of zinc (50-800 ppm), electrical current density (2.67-21.4 mA/cm2), init

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Publication Date
Sun Nov 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Palm dates as a source for isolation of Aspergillus niger to produce citric acid by submerged fermentation; kinetics study
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Abstract<p>The study discussed here deals with the isolation of Aspergillus niger from palm dates, the formal and the most famous fruit in Iraq, to test and qualify this fungus isolate for its ability to produce citric acid. Submerged fermentation technique was used in the fermentation process. A.niger isolated from “Zahdi” Palme dates was used in the study of the fermentation kinetics to get the production efficiency of citric acid. Kinetics of CA production via fermentation by A. niger S11 was evaluated within 432 h fermentation time and under submerged conditions of 11% (w/v) sucrose, 5% (v/v) inoculum size, pH 4, 30 °C and 150 rpm. The maximum citric acid produced was (37.116 g/l). Kine</p> ... Show More
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Publication Date
Wed Nov 23 2022
Journal Name
Dental Hypotheses
Remineralization of Dentine Caries Using Moringa Oleifera Based Nano-Silver Fluoride: A Single-Blinded, Randomized, Active-Controlled Clinical Trial
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Publication Date
Tue Nov 01 2022
Journal Name
Inorganic Chemistry Communications
Sustainable adsorptive removal of high concentration organic contaminants from water using biodegradable Gum-Acacia integrated magnetite nanoparticles hydrogel adsorbent
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Release of industrial effluents comprising dyes in water bodies is one of the foremost causes of water pollution. Therefore, the proper and proficient treatment of these dyes contaminated left-over material before their release is crucial. Herein, an eco-friendly biological macromolecule Gum-Acacia (GA) integrated Fe3O4 nanoparticles composite hydrogel was manufactured via co-precipitation technique for effective adsorption of Congo red (CR) dye existing in water bodies. The as-prepared magnetic GA/Fe3O4 composite hydrogel was characterized by FTIR, XRD, EDX, VSM, SEM, and BET techniques. These studies discovered the fruitful fabrication of biodegradable magnetic GA/Fe3O4 composite hydrogel possessing porous structure with large surface are

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Publication Date
Fri Jul 12 2024
Journal Name
Biomass Conversion And Biorefinery
Chitosan-triphosphate/food grade algae/montmorillonite clay for adsorptive removal of methyl violet 2B dye removal: Behnken design optimization
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Publication Date
Thu Feb 06 2020
Journal Name
Scientific Reports
Waste foundry sand/MgFe-layered double hydroxides composite material for efficient removal of Congo red dye from aqueous solution
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Abstract<p>We aimed to obtain magnesium/iron (Mg/Fe)-layered double hydroxides (LDHs) nanoparticles-immobilized on waste foundry sand-a byproduct of the metal casting industry. XRD and FT-IR tests were applied to characterize the prepared sorbent. The results revealed that a new peak reflected LDHs nanoparticles. In addition, SEM-EDS mapping confirmed that the coating process was appropriate. Sorption tests for the interaction of this sorbent with an aqueous solution contaminated with Congo red dye revealed the efficacy of this material where the maximum adsorption capacity reached approximately 9127.08 mg/g. The pseudo-first-order and pseudo-second-order kinetic models helped to describe the sorption measure</p> ... Show More
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Publication Date
Wed Jul 16 2025
Journal Name
Journal Of Baghdad College Of Dentistry
An Evaluation of Gutta-Percha Penetration Depth into Simulated Lateral Canals by Using Three Different Obturation Techniques (A Comparative Study)
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Background:sThe aims of this study were to evaluate and compare the ability of three different techniques to obdurate simulated lateral canals, evaluate the effect of the main canal curvature on obturation of lateral canals and compare the gutta-percha penetration between coronal and apical lateral canals. Materials and methods: Resin blocks with 30 straight and 30 curved were used in this study. Each canal has two parallel lateral canals. The main canal has 0.3 mm apical diameter and 0.04 taper. The canals were divided into six groups according to canal curvature and obturation techniques used (n=10): Groups C1 and C2: straight and curved canals obturated with continuous wave technique using E&Q masterTM system. Groups O1 and O2: straight

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Publication Date
Mon Jan 01 2024
Journal Name
Pakistan Journal Of Life And Social Sciences (pjlss)
Effect of Aromatherapy on Pain Intensity for Patients Undergoing Arterial Sheath Removal after Percutaneous Coronary Intervention: A Randomized Controlled Trial
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Publication Date
Tue Oct 30 2018
Journal Name
Acs Omega
Catalytic Hydrogenation of <i>p</i>-Chloronitrobenzene to <i>p</i>-Chloroaniline Mediated by γ-Mo<sub>2</sub>N
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Promoting the production of industrially important aromatic chloroamines over transition-metal nitrides catalysts has emerged as a prominent theme in catalysis. This contribution provides an insight into the reduction mechanism of p-chloronitrobenzene (p-CNB) to p-chloroaniline (p-CAN) over the γ-Mo2N(111) surface by means of density functional theory calculations. The adsorption energies of various molecularly adsorbed modes of p-CNB were computed. Our findings display that, p-CNB prefers to be adsorbed over two distinct adsorption sites, namely, Mo-hollow face-centered cubic (fcc) and N-hollow hexagonal close-packed (hcp) sites with adsorption energies of −32.1 and −38.5 kcal/mol, respectively. We establish that the activation of nit

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