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.
Mechanical and thermal properties of composites, consisted of unsaturated polyester resin, reinforced by different kinds of natural materials (Orange peels and Date seeds) and industrial materials (carbon and silica) with particle size 98 µm were studied. Various weight ratios, 5, 10, and 15 wt. % of natural and industrial materials have been infused into polyester. Tensile, three-point bending and thermal conductivity tests were conducted for the unfilled polyester, natural and industrial composite to identify the weight ratio effect on the properties of materials. The results indicated that when the weight ratio for polyester with date seeds increased from 10% to 15%, the maximum Young’s modulus decreased by 54%. When the weight rat
... Show MoreThe objective of the current research is to identify the effective of the suggested instructional design that based on the teaching strategy for understanding in achievement for students(girls) of mathematics in the fifth grads secondary school. To achieve the research goal, the empirical research method is depended. In this method a realistic empirical design pre-test of two equivalent sets to determine the students’ grade is used. The following zero hypotheses is formulated “There is no statistical difference for the faction at 0.05 between the mean grad for the students of the empirical group who studied the subject using the Instructional design based on the teaching strategy for understanding and those who studied the same subje
... Show MoreThe ZnO nanoparticles were synthesized at various precursor concentrations i.e. 0.05, 0.1, and 0.5 M by biosynthesis method based on Pometia pinnata Leaf Extracts. Initial nanoparticle concentration influenced the optical bandgap, shape, and structure of nanoparticles. The photodegradation process was carried out under UV illumination. The efficiency of MB degradation was determined by measuring the decrease in MB concentration and by analyzing the optical absorption at 663 nm recorded by UV-Vis spectroscopy. Results showed that the biosynthesized ZnO nanoparticles exhibited efficient photodegradation of MB, with a maximum degradation rate of 80% after 90 minutes of exposure to UV-C light. The study highlights the potential of Pometia pi
... Show MoreThe research aims to analyze the impact of exchange rate fluctuations (EXM and EXN) and inflation (INF) on the gross domestic product (GDP) in Iraq for the period 1988-2020. The research is important by analyzing the magnitude of the macroeconomic and especially GDP effects of these variables, as well as the economic effects of exchange rates on economic activity. The results of the standard analysis using the ARDL model showed a long-term equilibrium relationship, according to the Bound Test methodology, from explanatory (independent) variables to the internal (dependent) variable, while the value of the error correction vector factor was negative and moral at a level less than (1%). The relationship bet
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In this study, the effect of carboxylic methyl cellulose (CMC), and sodium dodcyl benzene sulfonate (SDBS) as an aqueous solution on the drag reduction was investigated. Different concentrations of (CMC) and (SDBS) such as (50, 100, 150, 200, 250, 300, 350, 400, 450, and 500 ppm) were used to analyze the aqueous solution properties, including surface tension, conductivity, and shear viscosity. The optimum four concentrations (i.e., 50, 100, 200, and 300 ppm) of fluid properties were utilized to find their effect on the drag reduction. Two different PVC pipe diameters (i.e., 1" and 3/4") were used in this work. The results showed that blending CMC with SDBS gives
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This research aims to identify the effect of measuring reinforcement (regular - irregular) in gamification upon developing computer skills among secondary education students in the Kingdom of Saudi Arabia. The research experiment was applied on two samples of (68) secondary education students in the Kingdom of Saudi Arabia in the Aurar region. The results revealed there is a significant difference between the experimental group that used (irregular) reinforcement and the control group used (regular) reinforcement in gamification through the post-application of the electronic programming test and through the programming, language skills observing card (Visual Basic Studio).
the research was exposed to a study the importance of the role of the supportive entities in providing the useful information to the tax administration and their ability to extend the level of the tax base of taxpayers, through the improvement of the tax payers determination and their tax settle for the purpose of increasing the tax revenue, and shed light on the legal evidence through which these entities become officially assigned to perform a supplementary task to the General Committee for Taxes GCT, to help it to perform its task efficiently, and to study the reasons of the weak cooperation of the supportive entities and their reluctance to provide useful information which leads to limiting the tax base.
The research data hav
... Show MoreThe research included five sections containing the first section on the introduction of the research and its importance and was addressed to the importance of the game of gymnastic and skilled parallel effectiveness and the importance of learning, but the problem of research that there is a difference in learning this skill and difficulty in learning may be one of the most important reasons are fear and fear of falling and injury, And a lack of sense of the movement of the movement is one of the obstacles in the completion of the skill and the goal of research to design a device that helps in learning the skill of descending Almtor facing with half a cycle according to the typical locomotor track on the parallel device of the technical men'
... Show MoreThis research aims to examine the effectiveness of a teaching strategy based on the cognitive model of Daniel in the development of achievement and the motivation of learning the school mathematics among the third intermediate grade students in the light of their study of "Systems of Linear Equations”. The research was conducted in the first semester (1439/1440AH), at Saeed Ibn Almosaieb Intermediate School, in Arar, Saudi Arabia. A quasi-experimental design has been used. In addition, a (pre & post) achievement test (20 Questions) and a (pre & post) scale of learning motivation to the school mathematics (25 Items) have been applied on two groups: a control group (31Students), and an experimental group (29 Students). The resear
... Show MoreThe present study aims to investigate the long-term histopathological, and physiological effects of different concentrations of a commercially available energy drink (Tiger) on liver and kidney of young mice. Sixteen Balb/c male mice,6 -week old, were divided into 4 groups (n=4). Two groups consumed the energy drink at a concentration of 28µl energy drink/ml water. One group were killed after 10 days (T1), another group were killed after 20 days (T2). Other group of mice consumed the energy drink at a final concentration of 14µl/ml for 20 days (T3). The last group was provided only with water and served as control. Mice of all groups drank around 3 ml per day. The histopathological study on liver of treated groups showed many changes s
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