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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 Nov 12 2025
Journal Name
Enterpreneurship Journal For Finance And Business
The role of psychological ownerships' dimensions in deterring the effects of toxic leadership: Analytical research in some companies at the Ministry of Industry and Minerals in Iraq
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Publication Date
Wed May 01 2019
Journal Name
Journal Of Global Pharma Technology
Application of H-Point Standard Addition Method in Kinetic- Spectrophotometric Determination of Phenylephrine in Nasal Drops and Tetracycline in Capsule
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A new simultaneous spectrophotometric-kinetic method was developed to determine phenylephrine (PHEN) and tetracycline (TETR) via H-point standard addition method (HPSAM). The proposed procedures rely on the measurements of the difference in the rate of charge-transfer (CT) reaction between each of PHEN and TETR as electron donors with p-Bromanil (p-Br) as an electron acceptor. Different experimental factors which affect the extent of the complex formation were investigated by monitoring the value of absorbance at 446 nm. Time pair of 50 -100 sec was selected and employed, among different examined pairs since it results in the highest accuracy for HPSAM-plot. Linear calibration graphs in the concentration ranges of 10.0-40.0 and 10.0–50.0

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Building social intelligence scale and applied to a sample at the Deprived and non-Deprived students from their parents at the Secondary stage
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The current research aims to :
•know the level of social intelligence of the sample as a whole .
. •taraf statistically significant differences in social intelligence between disadvantaged and
non-disadvantaged peers .
To achieve these objectives, the selected sample of Talbhalmrahlh medium and specifically
students of the second grade average, were chosen randomly stratified's (360) students
included sex (male, female) and (deprived of the Father and the non-deprived) for the
academic year (2013-2014) for the province of Baghdad on both sides (Rusafa-Karkh (
As applied to them measurements of social intelligence, which is prepared by the researcher,
having achieved _khasaúsma of psychometric (valid and re

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Publication Date
Thu Sep 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Human Resource Management and its Impact on the Level of Job Performance: An Analytical Research in the Iraqi Ministry of Interior
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        The current research aims to highlight the role of human resource management with its practices (human resource planning, selection and placement, training and development, performance evaluation, compensation, and incentives) in raising the level of individuals' performance and its dimensions (task performance, contextual performance, unproductive work behavior, and adaptive performance) by explaining the research problem, which can be limited to the low level of performance of individuals, where the researchers use the descriptive analytical approach and the SPSS program in the practical aspect of the research community represented by the general manager and his assistant

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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
Cognitive Absorption and E-learning Readiness in Learning Digitization among Preparatory Stage in Qatar
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Abstract

The study aims to examine the relationships between cognitive absorption and E-Learning readiness in the preparatory stage. The study sample consisted of (190) students who were chosen randomly. The Researcher has developed the cognitive absorption and E-Learning readiness scales. A correlational descriptive approach was adopted. The research revealed that there is a positive statistical relationship between cognitive absorption and eLearning readiness.

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Maximizing competitive strategies in the general framework of the critical success factors and the risk management process: applied research in a sample of Iraqi private banks
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Discussion dealt with the independent factors critical  such us success factors and the risk management process, and dependent factor of the general competitive strategies, and began searching the dilemma of thought, as crystallized his problem in the light of the need for organizations to philosophy and deeper vision of a more comprehensive understanding of the concept of risk management, assessment and management to maximize the competitive strategies of public, and on this basis, Search queries formulated problem of the gap between the knowledge-based intellectual propositions farcical for the purposes of interpretation of the relationship between the critical success factors and the risk

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Crossref
Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
The effect of innovation and modernization as an approach to strategic change in the efficiency of organizational performance Field research in the Oil Projects Company (SCOP(
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The purpose of this research is to improve the organizational performance of the Oil Projects Company by adopting an approach to strategic change، and finding appropriate solutions to the problems facing the company. The researcher adopted in designing his research by conducting a survey of previous literature that dealt with approaches to strategic change، as the results of the survey showed that most researchers agree on the approach of renewal and modernization، Which formed a starting point for the researcher to identify the extent of the company's management interest in renewal and modernization to improve its level of performance، and the quality of the procedures followed on the ground that is related to

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Crossref
Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Intermediate Role Of information Technology In The Relationship To The Entrepreneurial Orientation and Success Factors Of The Project (Analytical exploratory research in Al – Zawraa General Company)
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The purpose of the current research is to identify the reality and applicability of the entrepreneurial approach in its dimensions (creative, proactive, independent, risk tolerant, offensive) and its impact on the success factors of the project (organizational commitment, communication, project team, project monitoring) Access to information, treatment, storage), which is a significant and important link in the success and development of industrial projects with the possibility of studying and analyzing the provision of the appropriate environment for this.

 the research started from a problem expressed by a number of intellectual and practical questions aimed at answering them as well as To answer a

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Crossref
Publication Date
Wed Sep 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
الأساليب الحديثة في تدقيق ومراجعة نظم المعلومات
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اتسعت دائرة استخدام نظم المعلومات بشكل كبير بحيث دخلت كل مفاصل حياة الانسان المختلفة مما جعل فرص انتهاك واختراق تلك الانظمة امراً لامناص منه. لذلك فان الحاجة تستدعي ايجاد وسائل تقنية واطر جوهرية للتصدي لظاهرة حدوث أي خلل في نظم المعلومات من خلال مراجعة وتدقيق دورة حياة النظام.

يتطرق البحث الى جملة ادوات واساليب تقنية تساعد المدققين والمراجعين من تحديد الخلل وطبيعته وايجاد حل له . كما توفر

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Crossref
Publication Date
Tue Apr 05 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Availabilit of Tax Assessor Skils in the Development the Tax Investigation: An applied research in the General Authority for Taxes
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The research aims to reveal the availability of skills to develop the tax assessor when carrying out the tax examination process. The study was conducted in the branches of the General Tax Authority in the province of Baghdad (the General Authority for Taxes, Adhamiya branch, the General Authority for Taxes, Rusafa branch, Al-Bayaa branch, New Baghdad tax branch) was approved The descriptive approach to achieve the research objectives represented by answering the following two questions: 1- What are the necessary skills that should be available in the performance of the tax examiner? 2- Are the skills of developing a tax evaluator available? The two researchers used the closed questionnaire as a tool for their research. The quest

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