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تطبيق برنامج مقترح لتدقيق عمليات استكشاف الموارد المعدنية وتقييمها على وفق متطلبات معيار الابلاغ المالي رقم (6)

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.

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Publication Date
Tue Apr 30 2019
Journal Name
Journal Of Planner And Development
the effect of organizing the university environment on increasing its efficiency and directing economic resiurces

Technical education in Iraq Composed of, a complex system of technical competence and scientific, technical and administrative, which extends to cover large areas of the country and constitute a vicious circle between economic development, social and cultural rights through middle-management on the one hand, and between academic knowledge and political decision-making, which aims to bring such development On the other hand, in the light of that education is the actual technical extension applied to create the idea of complementarily between them. In Iraq, have been distributed institutes and technical colleges to achieve those goals, in addition to realizing the idea of integration between them and community, and integration of t

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Publication Date
Wed Oct 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Designing a Proposed Educational Program Based on Augmented Reality Technology and Measuring Its Effectiveness in Developing the Skills of Research and Historical Imagination Among Students of the Humanities Track in The Secondary Stage in the City of Mak

The current study aims to develop a proposed educational program based on augmented reality (AR) technology, in addition to assessing its effectiveness in developing research and historical imagination skills of the Humanities Track's female students at the secondary stage, as well as assessing the correlative and predictive relationships between the amount of growth for the two dependent variables. To achieve this, a secondary school in the city of Makkah Al-Mukarramah was chosen, and an available random sample of (30) female students from the study population was selected. The quasi-experimental approach was followed by this study, particularly one group design. In addition, two tools were used to collect study data, namely: a test of

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Improve Akaike’s Information Criterion Estimation Based on Denoising of Quadrature Mirror Filter Bank

Akaike’s Information Criterion (AIC) is a popular method for estimation the number of sources impinging on an array of sensors, which is a problem of great interest in several applications. The performance of AIC degrades under low Signal-to-Noise Ratio (SNR). This paper is concerned with the development and application of quadrature mirror filters (QMF) for improving the performance of AIC. A new system is proposed to estimate the number of sources by applying AIC to the outputs of filter bank consisting quadrature mirror filters (QMF). The proposed system can estimate the number of sources under low signal-to-noise ratio (SNR).

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Publication Date
Sat Sep 30 2017
Journal Name
Al-khwarizmi Engineering Journal
Implementation of Transmitter Zigbee System based on Wireless Sensor Network of IEEE 802.15.4 Standard

Abstract

 

Zigbee is considered to be one of the wireless sensor networks (WSNs) designed for short-range communications applications. It follows IEEE 802.15.4 specifications that aim to design networks with lowest cost and power consuming in addition to the minimum possible data rate. In this paper, a transmitter Zigbee system is designed based on PHY layer specifications of this standard. The modulation technique applied in this design is the offset quadrature phase shift keying (OQPSK) with half sine pulse-shaping for achieving a minimum possible amount of phase transitions. In addition, the applied spreading technique is direct sequence spread spectrum (DSSS) technique, which has

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Publication Date
Sat Dec 15 2018
Journal Name
Journal Of Legal Sciences
The criterion of distinction between the international treaty And the Convention

This research is an important topic criterion to distinguish between the Treaty and the Convention, Which is divided into the following;                                                      

First topic; The nature of the treaty, Where we dealt with the definition of the treaty, and we explained the conditions of the formal and objective, and we focused on explaining the provisions of the incomplete ratification and its legal effects, and we walked to the handle of

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Study About The Robustness Of The Bayesian Criterion

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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Publication Date
Fri Jun 02 2017
Journal Name
Journal Of Legal Sciences
معيار إثبات المقومات المعنوية للجريمة

The legal structure of the crime, in addition to the material aspect, requires a personal aspect that the conduct of the offender is a result of a conscious free will that is capable of discrimination and choice and carries with it the wrong conduct that justifies the imposition of legal blame.

The most important feature of the criminal law in the face of other branches of law is that it is more than attention to persons who speak to the law. It aims at justice, social rehabilitation and special and public deterrence, which must be directed to the offender before the crime or to the offender prior to the act. The criminal responsibility of self-determination distinguishes it from other forms of responsibility determined by other

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Publication Date
Fri Sep 02 2022
Journal Name
Journal Of Legal Sciences
Elements of a standard criminalizing domestic violence

          Domestic vilonce comprises a unique privacy regarding indictment and eliminating such a behviour requires a precise standard for the sake of punishing those involved and also requires to be controlled in order not to be mishandled by others. This is imprtant for this behviour  to be included by the lawful model that provides a punishment frame. This has drvied the researcher to start this study with this elements that formulate a criterion for indictment such a behviour. and in the same way the researcher has covered the family  limits that includes the history of the marriage relationship, ending with what has the lawgiver set    of limits and affinity degre

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Publication Date
Sun Jan 04 2015
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Effect of Body mass index on interleukin2, 6 and soluble fibroblast associated surface antigen in infertile men

Background: obesity is an important cause of adverse health problems, including male infertility. Testosterone is essential for spermatogenesis and permits the release of mature sperms. In the absence of testosterone stimulation, spermatogenesis does not proceed beyond the meiosis stage. Aromatase expression is directly related to the degree of adiposity; it is dependent on cytokine stimulation and requires the presence of glucocorticoids, 17β-estradiol in the plasma of adult men is formed by aromatization convert testosterone and androstinedione to 17β-estradiol Apoptosis is an important process in the context of germ cells since they undergo both mitosis and meiosis, and this process is affected by

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Publication Date
Thu Jun 27 2019
Journal Name
Journal Of The College Of Education For Women
The Formula of the Name (Faael) in Plural According to the Dictionary Use

The grammar structure transforms from its fundamental field to another field that takes new dimensions, and is used in another way in speech that differs from the first one, because the formula basis of the name(Faael) in speech is a (distorted characteristic), and the distorted characteristic indicates the stability and the necessity of the characterized. as this characteristic has changed from its use as a distorted characteristic which was established by the elders. to a use that differs from the first and cannot be overlooked to achieve a new purpose, to be used as plural

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