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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 Dec 21 2021
Journal Name
Journal Of Legal Sciences
A commentary on the Decision of the Federal court No. 90 for 2021, Reversal of the principle of judicial precedent in the constitution of Iraq for 2005

أصدرت المحكمة الاتحادية العليا قرارها المرقم 90/اتحادية/2019 الصادر في 28/4/2021 الذي جاء فيه (لابد للمحكمة الاتحادية العليا من العدول عن قراراتها السابقة بخصوص استحصال موافقة مجلس النواب بشكل مطلق عن أي جريمة يتهم بها أياً من أعضاء مجلس النواب واقتصار ذلك بحالة واحدة فقط وهي (عدم جواز تنفيذ مذكرة القبض الصادرة عن جريمة جناية غير مشهودة متهم بها عضو مجلس النواب خلال مدة الفصل التشريعي او خارجه الا بعد استحصال الاذن

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Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
Anemia and The Level of IL-6 in Children Infected with Entamoeba histolytica and Giardia lamblia

The relation between anemia and inflammatory immune response has lately had much attention. This research was conducted from October 2018 until April 2019, including  (110) children below 12 years from both gender in some Hospitals, Primary Health care centers, Public Primary Schools and Kindergarten in Baghdad, Iraq. The objective of this study is to determine the possible correlation between iron deficiency anemia and inflammatory immune response  among children infected with Entamoeba  histolytica or Giardia  lamblia. Blood samples were taken from all groups to measure  hemoglobin level, serum iron, total iron binding capacity (TIBC), mean corpuscular volume (MCV), and mean corpuscular  hemoglobin concentration

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Diagnostic and Predictive Values of IL-6 in a Group of Iraqi Patients with Rheumatoid Arthritis

Background: Researchers have found that interleukin 6 (IL-6) plays a crucial regulatory function in the onset and progression of a wide range of inflammatory disorders. One of the more prevalent inflammatory illnesses affecting people today is rheumatoid arthritis.

Aim of the study: The purpose of this study was to compare the IL-6 levels of rheumatoid arthritis (RA) patients to those of healthy controls and to examine the relationship between IL-6 and RA-related demographic and clinical factors.                                                                                                       

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
اثر برنامج تعليمي – تعلمي وفقاً لمفاهيم الطاقة المتجددة والنانوتكنولوجي على التنور التكنولوجي عند طلبة قسم الكيمياء

The research aims to build an educational program - learning, according to the concepts of renewable energy and nanotechnology And knowledge of its impact on the technological enlightenment when the third phase students in the Department of Chemistry, and to verify the goal and put the researcher null hypothesis the following: No Statistically significant difference at the level (0.05) between the average scores of the experimental group students who are studying material nanotechnology and renewable energy program Altalima- learning and the average score for the control group of students who are studying the same article the usual way in technological enlightenment. The search was limited to the third row in the Department of Chemistry,

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of Educational And Psychological Researches
Training Program based on Some Strategies of Self-Regulated Learning for the Teachers of Mathematics and its Effect on their Relational Mathematics

This research aims at building a proposed training program according to the self-regulated strategies for the mathematics teachers and to identify the effect of this program on relational Mathematics of teachers. The sample of the research was (60) Math teachers; (30) teachers as experimental group and (30) teachers as control group. The results of the current research reacheded that the proposed training program according to some self-managed learning strategies, meets the needs of trainees with remarkable effectiveness to improve the level of their teaching performance to achieve the desired goals. Training teacher according to self-managed learning strategies is effective in bringing about the transition of training to their students

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Merger strategy on human resources management practices

The current research aims to test the impact of the strategy of merger (as an explanatory variable) in human resources management practices (as a response variable), and the importance of the subject being an important topic that mimics the Iraqi environment, where has seen many mergers that have not been addressed by former researchers in the field. In addition, the future prospects carry many mergers, and the problem of research was the lack of understanding among departments in how to manage the integration and deal with it, on the basis of scientific which reflected negatively on the practices of human resources management, and the research was based on two main hypotheses Six sub-hypotheses emerge to explore the correlation

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Publication Date
Wed Apr 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Using Resource Consumption Accounting to determine Customer Cost of Banks

The Purpose of this Research show gap between a Normal Cost System and Resource consumption Accounting Applied in AL-Rafidin Bank.

The Research explores that, how the idle capacity can be determined under resource consumption accounting, discuss the possibility of employing these energies. Research also viewed how costs can be separated into Committee and Attribute. Resource Consumption Accounting assists managers in pricing services or products based on what these services or products use from each Source.

This Research has been proven

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The influence of human resources Accounting on cost reduction

The development of human resources training programs has an applied and important role in the preparation of human cadresin terms of capacity to absorb technical sciences and skills and scientific and practical practices at faster rates in order to bealighed with continous development. Hence the recognition of the significant role that human resources play in the economy of any country,which has stressed the interest towards the economic unity of the qualified staff that it needsin atimely manner through the ongoing training process in the era of high technology day by  day  In this regard ,the current research deal with accounting of human resources and its impact on reducing costs in the military establishment and the

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The strategic role of human resource development in developing competitive advantage

This 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

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The redesign of the accounting system to banks in the local environment in accordance with international Islamic banking applications

At the local level in the early 1990s first established an Islamic bank 1993 is called Iraqi Islamic bank and was established by Dr. abdullatef hmim and with capital of 200 Million Iraqi dinars .

After 2003 began the attention of Iraqis tend to create Islamic banks until now up to 30 banks in the present ,  He confirmed Mr. Governor of the Iraqi Central Bank recently that there is more than 40 iintroduction licence to establish an Islamic bank in Iraq , That banking activity which is compatible with Sharia law widely welcomed by savers and those in need for more development and modernization in order to gain a greater share within the Iraqi market , and allowed the Iraqi Central Bank in recent years

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