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.
Smoking is the most noticeably horrible human conduct; it is rehearsed by individuals dependent on nicotine numerous hurtful sicknesses, for example, cancer and liver disorder are brought about by smoking cigarettes. So this study aimed to study some of the liver function represented by the enzymes aspartate aminotransferase (AST or GOT) and alanine aminotransferase (ALT or GPT) in smokers and non-smokers for 50 persons in a group consists of 25 smokers and 25 non-smokers of different ages and to study the effectiveness of cigarette smoking on liver enzymes by checking the secretion of (AST) (35.84± 4.1)U/ 1 (ALT)(51.08±7.286 ) U/1(p<0.05) relative to non-smokers were significantly correlated with heavy cigarette smoking.
The study of the surface plasma characteristics under atmospheric pressure is a new branch and tool in physics. Building generation dielectric barrier discharge (DBD) system at atmospheric pressure and studying its thermal characterizations. The discharge was produced by applying a high voltage of 20 kV with a frequency of 8 kHz. The thermal characterization was done by measuring discharge temperature for different horizontal surface areas and different types of insulating material. The results indicated that the effect of the area and the type of insulator affect the discharge (increasing or decreasing) according to the operation conditions because they affect, as expected, the DBD . The plasma temperature increased with the decr
... Show MoreWater pollution is an issue that can be exacerbated by drought as increased concentrations of unwanted substances are a consequence of lower water levels. Polluted water that flows into natural marshlands leads to the deposition of pollutants in the interior of the marsh. Here we present evidence that the interior of the Central Marsh (CM) in southern Iraq suffers from higher levels of pollution than areas closer to the source of water entering the marsh (the Euphrates River). A 1.7m embankment that halts the flow of the Euphrates is only infrequently breached and so the CM is effectively the terminal destination of the waters (and their associated pollutants and agricultural waste) flowing from the West of Iraq.
A range of water
... Show MoreA study worthy of study and objective analysis of the relationship of formal synthesis and innovative effectiveness in the design of modern women's fabrics, which deals with the first chapter the problem of research based on the following questions: (What role of innovative thinking in the formal synthesis of women's clothing designs Modern)
The research objectives included the following:
1 - defines the concept of innovative thinking and its effectiveness in design
2 - Reveal the role of innovative thinking in the formal synthesis of the designs of modern women's fabrics
The theoretical framework which included the following parts:.
1 - Innovative thinkin
... Show MoreThe specialized Journalism plays an important role in our daily lives using all of its different ways, including news, caricature, commentary and dialogue. The specialized Journalism deserves vigilance and interest for it is caring about having a new media system. It is meant by “specialization”, first: identifying the areas of work in which the person concerned possesses great knowledge in the specialty resulting from a long experience, it also means being able to continuously develop required skills in that specialty. The specialization is not only a feature of the press, but also a feature of human development; thousands of years ago, the primitive society consisted of people from different specializations: fishermen, farmers, her
... Show MoreThe sound in the cinema and television occupies a large space in the level of use and expression. In addition to the functional aspect of the elements of the sound such as the dialogue, music, effects and silence, in shaping and supporting the narrative structure of the image in the dramatic work, it has today become and in light of the technical developments of the sound, an aesthetic value in the structure and formulation of the contents and ideas presented in the work. The sound also created a variety of forms before the work-factories in the artistic functioning, which enhances the emotional and expressive dimension of the image, and the researcher, as a result of many new developments in the expression o
... Show MoreThis research aims at highlighting the strategic role of human resource development in developing competitive advantage in light of the great challenges and rapid changes witnessed in recent years in the business world. The human element is the main engine of the organization's resources, especially when it possesses the skill quality and cognitive abilities commensurate with the nature of work. Therefore, this research focuses on the importance of human resources development strategy in contemporary organizations and reviews the summary of literature and theoretical foundations related to human resources development, as well as various philosophical concepts related to the competitive advantage and to indicate the important role
... Show MoreThe aim of this paper is to study the convergence of an iteration scheme for multi-valued mappings which defined on a subset of a complete convex real modular. There are two main results, in the first result, we show that the convergence with respect to a multi-valued contraction mapping to a fixed point. And, in the second result, we deal with two different schemes for two multivalued mappings (one of them is a contraction and other has a fixed point) and then we show that the limit point of these two schemes is the same. Moreover, this limit will be the common fixed point the two mappings.
Drug-induced acute kidney injury is a serious disorder. Oxidative stress has a key role in its initiation and progression. In this study, the possible ameliorative effect of fimasartan against methotrexate-induced nephrotoxicity was investigated in comparison with α-tocopherol in rats. Wistar rats were allocated into six groups and treated as follows: group Ӏ received water on a daily basis for 8 successive days; group ӀӀ received methotrexate (20 mg/kg) on day 1, followed by water for 7 successive days; group ӀӀӀ received fimasartan (3 mg/kg/day) for 7 successive days; group IV received α-tocopherol (1 g/kg/day) for 7 successive days; group V re
... Show MoreThis study aims to study the political caricature and its indications in the Palestinian newspapers, to know its subjects, the active characters, the artistic styles, and the symbols the caricaturists use.
The study concluded that there is a variety of subjects that the political caricature handled in the studied newspapers and the degree of interest in every subject. The subjects related to the international subjects came first (% 24.5) and the other subjects came next (% 22.2).
The results showed the caricaturists relied on unnamed symbolic active characters that came first (% 62.3) and named symbolic characters (% 11.1). The positive characteristics of the Palestinian figures were higher than the negative ones, and the
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