Preferred Language
Articles
/
jpgiafs-919
Adoption of the IFRS11 Financial Reporting Standard for Oil Service Contracts Costs and its Reflection on Measurement and Disclosure for National Oil Companies: بحث تطبيق في شركة نفط ميسان (ش . ع)
...Show More Authors

The research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in the financial records of these companies through adopting international accounting standards IAS and IFRS, and the importance of Research with the direction of the Republic of Iraq towards adopting these standards starting from 2021 AD, which requires preparing the Iraqi environment from now to accommodate this adoption, and the researcher reached a set of conclusions, the most prominent of which is that the financial statements of the oil companies did not provide adequate and adequate disclosure of the joint contractual arrangements that had a clear impact In the result of corporate activity and its position Financial, and the main reason is the Iraqi oil companies ’failure to adopt international accounting and financial reporting standards.

Accordingly, the researcher recommends a set of recommendations, the most important of which is the adoption of all oil companies, including the company, the research sample, international accounting standards IAS and IFRS standards, especially the accounting treatment of the costs of joint contractual arrangements in accordance with the requirements of IFRS11 “Joint Arrangements” and International Accounting Standard IAS28 “Investments in companies. Associates and joint ventures, "to ensure proper accounting measurement and disclosure of the joint contractual arrangements in the financial statements of these companies.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Dec 20 2022
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
FIRST RECORD OF TWO DIPLECTANID MONOGENOIDS FROM THREE SPARID FISHES IN IRAQI MARINE WATERS
...Show More Authors

Parasitological examination of gills of three species of sparid fishes in the territorial waters of Iraq was performed, two diplectanid monogenoids were isolated and described; Lamellodiscus indicus Tripathi, 1959 from both Haffara seabream Rhabdosargus haffara (Forsskål, 1775) and Goldline seabream R. sarba (Forsskål, 1775) and Protolamellodiscus senilobatus Kritsky, Jiménez-Ruiz and Sey, 2000 from King soldierbream Argyrops spinifer (Forsskål, 1775). The record of the parasites is considered new to the parasite fauna of Iraq. The redescription of L. indicus for the first time which is collected from a new distribution area (Arabian Gulf). R. haffara is considered a new host record .

View Publication Preview PDF
Scopus (4)
Crossref (3)
Scopus Crossref
Publication Date
Wed Feb 03 2021
Journal Name
Structural Concrete
Finite element analysis of rectangular RC beams strengthened with FRP laminates under pure torsion
...Show More Authors

Scopus (20)
Crossref (16)
Scopus Clarivate Crossref
Publication Date
Sat Dec 31 2022
Journal Name
Pakistan Journal Of Medical And Health Sciences
A Computer Simulation of Hubble Telescope Including Eyepiece Nano- Sensors to Increase Optical Efficiency
...Show More Authors

The Hubble telescope is characterized by the accuracy of the image formed in it, as a result of the fact that the surrounding environment is free of optical pollutants. Such as atmospheric gases and dust, in addition to light pollution emanating from industrial and natural light sources on the earth's surface. The Hubble telescope has a relatively large objective lens that provides appropriate light to enter the telescope to get a good image. Because of the nature of astronomical observation, which requires sufficient light intensity emanating from celestial objects (galaxies, stars, planets, etc.). The Hubble telescope is classified as type of the Cassegrain reflecting telescopes, which gives it the advantage of eliminating chromat

... Show More
View Publication
Crossref
Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
An Analysis of a Partial Temporary Immunity SIR Epidemic Model with Nonlinear Treatment Rate
...Show More Authors

     A partial temporary immunity SIR epidemic model involv nonlinear treatment rate is proposed and studied. The basic reproduction number  is determined. The local and global stability of all equilibria of the model are analyzed. The conditions for occurrence of local bifurcation in the proposed epidemic model are established. Finally, numerical simulation is used to confirm our obtained analytical results and specify the control set of parameters that affect the dynamics of the model.

View Publication Preview PDF
Scopus (11)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Sun Jul 24 2022
Journal Name
Healthcare
Incidence of Gingival Black Triangles following Treatment with Fixed Orthodontic Appliance: A Systematic Review
...Show More Authors

This systematic review aimed to investigate the relation between orthodontic treatment (OT) and the incidence of the gingival black triangle (GBT) after completing treatment with a fixed orthodontic appliance, as well as the associated risk factors and the level of alveolar bone. Electronic and hand searches were conducted in three electronic databases for relevant articles published up to March 2022. Retrieved articles went through a two-step screening procedure, and the risk of bias (RoB) was assessed by the Joanna Briggs Institute checklists. The incidence of GBT after OT was set as the primary outcome, while the secondary outcomes were the risk factors associated with GBT and alveolar bone loss following OT. Out of 421 papers, 5

... Show More
View Publication
Scopus (14)
Crossref (11)
Scopus Clarivate Crossref
Publication Date
Mon Apr 10 2023
Journal Name
The European Physical Journal Plus
Improved performance of D149 dye-sensitized ZnO-based solar cell under solvents activation effect
...Show More Authors

View Publication
Crossref (4)
Crossref
Publication Date
Tue Jan 01 2019
Journal Name
International Journal Of Hydrogen Energy
Improvement of photofermentative biohydrogen production using pre-treated brewery wastewater with banana peels waste
...Show More Authors

View Publication
Scopus (65)
Crossref (64)
Scopus Clarivate Crossref
Publication Date
Fri Mar 05 2021
Journal Name
Materials
Optimum Placement of Heating Tubes in a Multi-Tube Latent Heat Thermal Energy Storage
...Show More Authors

Utilizing phase change materials in thermal energy storage systems is commonly considered as an alternative solution for the effective use of energy. This study presents numerical simulations of the charging process for a multitube latent heat thermal energy storage system. A thermal energy storage model, consisting of five tubes of heat transfer fluids, was investigated using Rubitherm phase change material (RT35) as the. The locations of the tubes were optimized by applying the Taguchi method. The thermal behavior of the unit was evaluated by considering the liquid fraction graphs, streamlines, and isotherm contours. The numerical model was first verified compared with existed experimental data from the literature. The outcomes re

... Show More
View Publication Preview PDF
Scopus (14)
Crossref (16)
Scopus Clarivate Crossref
Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Study of vegetation cover distribution using DVI, PVI, WDVI indices with 2D-space plot
...Show More Authors

View Publication
Scopus (38)
Crossref (26)
Scopus Clarivate Crossref
Publication Date
Fri May 01 2020
Journal Name
Environmental Technology & Innovation
Environmental remediation of synthetic leachate produced from sanitary landfills using low-cost composite sorbent
...Show More Authors

Scopus (37)
Crossref (32)
Scopus Clarivate Crossref