Review of the research and the reality of the costs of the survey and exploration in the oil exploration company The study showed the effect of the application of standard financial reporting (6) "mineral resources exploration and evaluation" on the financial statements, have touched on a range of problems, the most important deficiencies in the disclosure of information relating to expenses of research and exploration that must be show Kmugod and which should be recognized as an expense in the financial statements of the company based on the international standard (6) for the purpose of knowing the financial situation of the company, and to find solutions presented researcher hypothesis is the following: that the Company's application standard financial reporting (6) will lead to the adequacy of audit programs, and this is what makes the company's accounts and of the balance sheet and as a result of activity give a true and fair view of the financial position at the end of the period and in the light of this research found the conclusions of the deficiencies stated in the disclosure of the survey and exploration expenditures Kmugod trader (stock) which does not appear in the statement of financial position h / production stocks within the inventory account, leading to the loss of credibility of the financial position of the company, as the research found the recommendations refer to the need to adopt the audit of the research stage program of exploration form in which it helps to understand the reality of expenses research and exploration and knowledge of the financial situation of the company research sample as well as the importance of this program for the auditor to express an Technical neutral opinion on the financial statements of the company.
Nowadays, the ideas of integrating the concepts of the environment and saving it are being famous. These ideas are widely seen in many fields of study, and language education is one of them. Thus, the identity of English Language teachers (ELT) is a step toward transferring this concept in EFL materials in ELT departments. The EFL teacher's identity takes different meanings. Sometimes, it only means the teacher who teaches the English language, and other times, it means, the cultural and social aspects that the teacher and students interact during the study course. These cultural and social aspects represent the environment in teacher’s identity. This study aims to explore the environmental identity within EFL teacher identity. The sam
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هدفت هذه الدراسة إلى التعرف على دور نظام معلومات الموارد البشرية في تحقيق متطلبات عملية تقويم أداء أعضاء الهيئة التدريسية في كلية الإدارة والاقتصاد/جامعة بغداد. وقد تحددت مشكلة الدراسة في عدد من التساؤلات، أهمها: ما تأثير كل متغير من متغيرات نظام معلومات الموارد البشرية في عملية تقويم أداء أعضاء الهيئة التدريسية في الكلية المبحوثة؟ وما تأثير متغيرات نظام معلومات الموارد البشرية مجتمعة في عملية تقويم الأداء
... Show MoreThe objectives of this study revolve around identifying the extent of funding impact on the future of the printed Iraqi press, and whether it threatens their chances of survival, stating the extent of technological development on the income of the printed newspaper, and identifying the causes of the financial crisis on the newspaper.
This research is classified as descriptive research, and the researcher used the survey method, and adopted the questionnaire of the views of the contactors, in five Iraqi newspapers (morning - extent - time - the way of the people - the call).
The research community included (68) respondents, whereby the comprehensive inventory method was used to define the research community, and the researcher used
(1)
The rivers are the main source of fresh water for many countries and the great development which is considered as one of the sustainable development elements in its various agricultural, industrial, domestic and environmental fields .The countries of the world seek food security and water security in order to ensure the basic needs of citizens .Because their distribution is uneven in many regions of the world with different human needs, which leads to conflicts over water sources, especially those located in one international river basin .This has led to the emergence of internationallegal rules governing the management of The problem revolves around the dialectic between limited water resources and increased need for water use b
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بعض الملاحظات على القانون رقم 35 لسنة 2007 قانون العمل الصحفي في كوردستان
The search aims to clarify pollution to negative effects on environment and to an increasing in the dangerous polluted materials that discharged out these factories. To make active procedures in order to limit the environmental pollution.
The search problem came from an assumption which has the researched factory is suffering from the lack of applying the international specification ( ISO 14004 ). The research problem assimilated by these questions:
- What is the level or organization in thinking of environmental system according to ISO 14004 .
- What are the requirements used in researched factor
The monitoring weld quality is increasingly important because great financial savings are possible because of it, and this especially happens in manufacturing where defective welds lead to losses in production and necessitate time consuming and expensive repair. This research deals with the monitoring and controllability of the fusion arc welding process using Artificial Neural Network (ANN) model. The effect of weld parameters on the weld quality was studied by implementing the experimental results obtained from welding a non-Galvanized steel plate ASTM BN 1323 of 6 mm thickness in different weld parameters (current, voltage, and travel speed) monitored by electronic systems that are followed by destructive (Tensile and Bending) and non
... Show MoreThe research seeks to achieve its goal of demonstrating the impact of applying banking governance variables on the financial performance of Islamic banks, and the independent research variables are represented by (X) by (the number of independent members in the board (X1), the number of directors in the board (X2), the number of committees emanating from the board ( X3), the percentage of shares owned by major shareholders in the board (X4), the number of members of the Sharia supervisory board (X5)), and the dependent variable (Y) is represented by (rate of return on assets (Y1), rate of return on equity (Y2)).
The research sample included (4) Islamic banks, namely (Iraqi Islamic Bank, National Islamic Bank, Jihan Islamic Bank,
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The research seeks to shed light on green accounting information systems, analyze them, identify sustainability reporting and how to improve it, as well as study the importance of the Iraqi oil sector, analyze it, and work on applying green accounting information systems in order to improve the quality of sustainability reporting. Oil as a branch of the General Corporation for the Distribution of Oil and Gas Products to apply the practical aspect and prove the hypothesis of the research. Explaining the company's role in improving environmental conditions
In this research work an attempt has been made to investigate about the Robustness of the Bayesian Information criterion to estimate the order of the autoregressive process when the error of this model, Submits to a specific distributions and different cases of the time series on various size of samples by using the simulation, This criterion has been studied by depending on ten distributions, they are (Normal, log-Normal, continues uniform, Gamma , Exponential, Gamble, Cauchy, Poisson, Binomial, Discrete uniform) distributions, and then it has been reached to many collection and recommendations related to this object , when the series residual variable is subject to each ( Poisson , Binomial , Exponential , Dis
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