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.
المرأة نصف المجتمع , وهي التي تلد النصف الاخر وتربيههكذا وصفها الحكماء ولا مسار لارتقاء أي بلد وتقدم أي شعب بدون الارتقاء بالمرأة, وبدون مشاركتها في مسارات التحول والتغيير, لكن المرأة مازالت تعاني من التمييز على أساس النوع , وتتعرض للعنف الجندري مما يشكل عائقا كبيرا امام مشاركتها الحقيقية والفعالة في قيادة دفة الحياة , والأخذ بها نحو عيش حياة طييبة كريمة. تؤكد الوثائق أن العنف القائم على النوع الاجتماعي من الم
... Show Moreإن اختلاف الفقهاء مصدر عظيم لثروة فقهية كبيرة، ومن مظاهر الخلاف الفقهي مؤاخذات علمية يوردها بعض العلماء على علماء آخرين بدعوى مخالفتهم الأدلة الشرعية، أو القواعد المقررة لاستنباط الأحكام الشرعية، ومن تلك المؤاخذات ما أورده الإمام المحدث أبو بكر ابن أبي شيبة رحمه الله تعالى على أبي حنيفة النعمان رحمه الله حيث إنه ساق في مصنفه الكثير من الأحاديث والآثار التي عد الإمام أبا حنيفة رحمه الله مخالفا لما تقتضيه من
... Show MoreIt may say that of difference towards a state that had witnessed the birth of modern party system in England ،and it appear a new case of organization and use ways effecting in general opinion through the election parties that had different in their ideology as Alweel party which dealt with religion related among its members with Buretan with its members participation understandings of free expression of their opinions trying to fight the control of Christ men in a time that Tory party was Enklikanian more than as it was loyalty one .
Deep learning convolution neural network has been widely used to recognize or classify voice. Various techniques have been used together with convolution neural network to prepare voice data before the training process in developing the classification model. However, not all model can produce good classification accuracy as there are many types of voice or speech. Classification of Arabic alphabet pronunciation is a one of the types of voice and accurate pronunciation is required in the learning of the Qur’an reading. Thus, the technique to process the pronunciation and training of the processed data requires specific approach. To overcome this issue, a method based on padding and deep learning convolution neural network is proposed to
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Abstract
The objective of image fusion is to merge multiple sources of images together in such a way that the final representation contains higher amount of useful information than any input one.. In this paper, a weighted average fusion method is proposed. It depends on using weights that are extracted from source images using counterlet transform. The extraction method is done by making the approximated transformed coefficients equal to zero, then taking the inverse counterlet transform to get the details of the images to be fused. The performance of the proposed algorithm has been verified on several grey scale and color test images, and compared with some present methods.
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Abstract : This research is concerned with studying the best type and method of irrigation as well as the best cultivated area to reduce the cost of producing dunums of wheat crop in Iraq , and was based on data taken from the Ministry of Planning / Central Statistical Organization About cost of wheat crop production for (12) Iraqi governorates except Kurdistan, Nineveh, Salah al-Din, Anbar) and the sample size (554) according to the cost survey carried out by the Ministry of Planning / Central Statistical Organization for 2017, The results of the research showed that there are significant statistical differences between production costs when using t
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Media writing is accuracy writing. Clarity and concision are its predominant features. It is a writing that goes straight to the essence because it has no time to waste. Furthermore, it must be as accurate as scientific writing. It is destined for the average reader and has to be understood by everyone. However, it can be as elegant as literary writing. The variety in its forms of expression does not prevent media writing from having its own amplitude.
In short, this study is a practical approach that aims at studying different kinds of writing styles and identifying the specificity of media writing using some patterns and examples
Despite the significant increase in public spending in Iraq, it was not directed toward the important sectors that have an important role in correcting the productive structure. Rather, most of the public expenditure was going to cover the required imports, or to face shocks, whether security or health, and this caused a continuous decrease in the volume of Iraq's exports of goods and services, as the aim of the study was to review the importance of public debt and its impact on the trade balance, as well as to know the economic policies that can contribute to strengthening the trade balance, as the study proved through the (ARDL) model that there is a direct relationship between the domestic debt and the net trade balance, and an invers
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الخلاصة
تتناول هذه الورقة مخططات وسياسات الاستيطان في الضفة الغربية والقدس الشرقية منذ العام 1967، عبر سياسات قادها حزب العمل وأكملها حزب الليكود وكاديما وبقية الأحزاب الإسرائيلية، تلك السياسات التي استهدفت فرض السيطرة السياسية الكاملة على الأرض، وما نتج عن ذلك من سيطرة حصرية على الأرضوتقييد استخداماتها، ومحاصرة الوجود الفلسطيني والتضييق عليه، وتحويل مراكز ال
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The purpose of this study is to investigate the effect of credit risk indicators on the Arab Gulf countries' banks Profitability over the period of 2015 to 2017. The banking credit risk was calculated using non-performing loans ratio affecting banks profitability indicators like net income and by using fixed effect and random effect model analyses, the study found that increasing in non-performing loans ratio will decrease the net income in gulf banks, the study also found that personal loans represent the largest share of loans granted in gulf banks. Also, the study recommends the importance of developing the capabilities of credit departments in commercial banks in dealing with bad loans, and studying the financial statem
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