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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 Jan 01 2023
Journal Name
Journal Of Engineering
The Response of Reinforced Concrete Composite Beams Reinforced with Pultruded GFRP to Repeated Loads
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This paper investigates the experimental response of composite reinforced concrete with GFRP and steel I-sections under limited cycles of repeated load. The practical work included testing four beams. A reference beam, two composite beams with pultruded GFRP I-sections, and a composite beam with a steel I-beam were subjected to repeated loading. The repeated loading test started by loading gradually up to a maximum of 75% of the ultimate static failure load for five loading and unloading cycles. After that, the specimens were reloaded gradually until failure. All test specimens were tested under a three-point load. Experimental results showed that the ductility index increased for the composite beams relative to the refe

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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)
The Effect of Orally -Administered Calcium Carbonate to Pregnant Women with Mild Pre-eclampsia
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Pre-eclampsia is the most common medical complication of pregnancy associated with increased maternal and infant mortality and morbidity. Its exact etiology is not known, although several evidences indicate that various elements might play an important role in pre-eclampsia. This study was carried out to analyze and to compare the concentration of calcium, in mild pre-eclampsia and in normal pregnant women , and to determine the effect of oral supplementation with calcium on mild pre-eclampsia  , and whether this effect is related to the change in the level of serum calcium. Forty- five women  in the third trimester of pregnancy were selected to participate in this study and divided  into: fifteen apparently healthy, normo

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Publication Date
Sun Mar 05 2017
Journal Name
Baghdad Science Journal
Detecting the antibacterial activity of green synthesized silver (Ag) nanoparticles functionalized with ampicillin (Amp)
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In the current study, synthesis and characterization of silver nanoparticles (AgNPs) before and after functionalization with ampicillin antibiotic and their application as anti-pathogenic agents towards bacteria were investigated. AgNPs were synthesized by a green method from AgNO3 solution with glucose subjected to microwave radiation. Characterization of the nanoparticles was conducted using UV-Vis spectroscopy, scanning electron microscopy (SEM), zeta potential determination and Fourier transform infrared (FTIR) spectroscopy. From SEM analysis, the typical silver nanoparticle particle size was found to be 30 nm and Zeta potential measurements gave information about particle stability. Analysis of FTIR patterns and UV-VIS spectroscopy con

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Engineering
The Response of Reinforced Concrete Composite Beams Reinforced with Pultruded GFRP to Repeated Loads
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This paper investigates the experimental response of composite reinforced concrete with GFRP and steel I-sections under limited cycles of repeated load. The practical work included testing four beams. A reference beam, two composite beams with pultruded GFRP I-sections, and a composite beam with a steel I-beam were subjected to repeated loading. The repeated loading test started by loading gradually up to a maximum of 75% of the ultimate static failure load for five loading and unloading cycles. After that, the specimens were reloaded gradually until failure. All test specimens were tested under a three-point load. Experimental results showed that the ductility index increased for the composite beams relative to the reference specim

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Publication Date
Tue Dec 01 2020
Journal Name
Baghdad Science Journal
Conductivity Study of DTAB in Water and Ethanol-Water Mixture in the Presence and Absence of ZnSO4
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The physicochemical behaviour of dodecyltrimethylammonium bromide (DTAB) in water and ethanol-water mixture in the presence and absence of ZnSO4 were studied by measuring the conductivity at 298.15 K. The pre-micellar (S1) and post-micellar slopes (S2) were obtained and calculated the degree of dissociation (α) and the critical micelle concentration (cmc). With an increase in ethanol content, the cmc and α of DTAB increased whereas, in the presence of ZnSO4, the cmc and α decreased. By using cmc and α, thermodynamic properties as the standard free energy of micellization ( ) were evaluated. With an increase in ethanol content, the negative values of  are decreased indicating less spont

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Concept of the Constitution and the most Important of Human Rights
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The Concept of the Constitution and the most Important of Human Rights

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Publication Date
Sun Jan 02 2022
Journal Name
Journal Of The College Of Languages (jcl)
The Effect of Genderism on the Process and the Product of Translation
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    Many studies have been made and still concerning the field of translation. Since the mid-90's a considerable amount of researches has tackled the problem of gender and its effect on the process and the product of translation. Simon (1996, p 508) points out that when comparing women and men as translators and writers through history, women seem to be the weaker side. This paves the way to feminist movements which produce prominent studies concerning gender as a concept and translator's gender as practice on the quality and the accuracy of the translation.           

     Flotow (in Meschia, 2012, p 1-4) outlines several issues that can be

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Quality, nursing service quality, accreditation standards, standards of nursing practice
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Abstract

      health organizations are trying to  introduce  services of high quality and efficiency which requires  applying some standards of nursing career to improve nursing service quality in the hospital, which provides an essential data base key to diagnosis the negative and positive part in nursing services to guarantee the quality of services presented .  The aim of this study is to evaluated the quality of  nursing service through stating the indicators of nursing career standards by comparing the reality of the a hospital with what should standards . In addition , adapting nursing career standards with what is suitable for hos

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The role of thclimate in the development of the performance of the administrative bodies of sports clubs
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The role of the climate in the development of the performance of the administrative bodies of sports clubs

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Publication Date
Tue May 02 2023
Journal Name
Journal Of Physical Education
Designing compound exercises with hardware technology and its impact on some physical and skill abilities of the Airways Club players under (19) years old.
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ER Abbas, AA Jasim, Journal of Physical Education, 2023 - Cited by 1

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