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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)
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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.

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Publication Date
Sun Jun 01 2025
Journal Name
Journal Of Physics: Conference Series
Searching Ground State Properties of some Light Proton-Rich Nuclei Using Whittaker Wave Functions
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Abstract<p>In this work, the Whittaker wave functions were used to study the nuclear density distributions and elastic electron scattering charge form factors for proton-rich nuclei and their corresponding stable nuclei (<sup>10,8</sup>B, <sup>13,9</sup>C, <sup>14,12</sup>N and <sup>19,17</sup>F). The parameters of Whittaker’s basis were fixed to generate the experimental values of available size radii. The Whittaker basis was connected to harmonic-oscillator basis through boundary condition at match point. The nuclear shell model was opted with pure configuration for all studied nuclei to compute aforementioned studied quantities except <sup>10</sup></p> ... Show More
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Publication Date
Sat Dec 31 2022
Journal Name
Theory And Practice In Language Studies
Prosodic Cues of Narrative Segmentation in Robert Frost’s ‘Mending Wall’: A Phono-Pragmatic Exploration
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There is much research on the syntax-semantics and the syntax-phonology interaction. However, the exact relation between prosodic patterns and informational structure (as part of pragmatics) is still to be investigated. In this empirical study, we challenge the view that prosody and pragmatics are two autonomous levels of grammar. This paper is an analysis of the narrative poem ‘Mending Wall’ recited by Robert Frost to explore the prosodic features and the associated pragmatic meanings. It is proposed that a set of intentionally manipulated suprasegmental features form a prosodic grammar that works in line with syntax and lexical choices to build the narrative discourse and achieve pragmatic meanings. The paper shows that the am

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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
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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

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Publication Date
Thu Nov 02 2023
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Role of Human β-Defensin-3 in Rheumatoid Arthritis: An Observational Single-Center Study
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Background: It's believed that HBD-3 is involved in the tissue remodeling process of articular cartilage. Also, HBD-3 has anti-inflammatory properties. Objectives: The purpose of this study is to assay human beta-defensine-3 (HBD-3) in serum from rheumatoid arthritis (RA) patients and investigate its correlation with proinflammatory cytokines. Methods: In this case-control study, fifty-eight RA patients were aged 20–65 years, and 29 age-matched healthy subjects (HS) had no inflammatory rheumatic diseases. The disease activity score-28 joint erythrocyte sedimentation rate (DAS28-ESR) was used to measure RA activity. CRP, ACPA, HBD-3, TNF-α, and IL-1β were assessed using the enzyme-linked immunosorbent assay technique (ELISA). Res

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Publication Date
Mon Mar 15 2021
Journal Name
Egyptian Journal Of Chemistry
Assessment of follicular fluid paraoxonase activity with pregnancy outcomes in women undergoing IVF/ICSI
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Publication Date
Wed Jan 31 2018
Journal Name
Engineering Journal
Residual Strength of Composite Unprotected Steel-Deck Floor Exposed to High Temperature (Fire Flame)
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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of Physics Conference Series
Enhanced phot-respons of porous silicon photo- detectors by embedding Titanium -dioxide nano-particles
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: Porous silicon (n-PS) films can be prepared by photoelectochemical etching (PECE) Silicon chips n - types with 15 (mA /cm2), in15 minutes etching time on the fabrication nano-sized pore arrangement. By using X-ray diffraction measurement and atomic power microscopy characteristics (AFM), PS was investigated. It was also evaluated the crystallites size from (XRD) for the PS nanoscale. The atomic force microscopy confirmed the nano-metric size chemical fictionalization through the electrochemical etching that was shown on the PS surface chemical composition. The atomic power microscopy checks showed the roughness of the silicon surface. It is also notified (TiO2) preparation nano-particles that were prepared by pulse laser eradication in e

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Publication Date
Fri Jan 29 2021
Journal Name
Research Journal Of Pharmacy And Technologythis Link Is Disabled.
Exploration of a new fluoride resistance gene (Fram gene) in oral streptococcus mutans maw
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Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Competitive Stripping of Multi-Organic Pollutants from Contaminated Water in Bubble Column Semi-Batch
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Air  stripping  for  removal  of  Trichloroethylene  (TCE),  Chloroform  (CF)  and  Dichloromethane (DCM) from water were studied in a bubble column (0.073 m inside dia. and 1.08 m height with several sampling ports). The contaminated water was prepared from deionized water and VOCs. The presence of VOCs in feed solution was single, binary or ternary components. They were diluted to the concentrations ranged between 50 mg/l to 250 mg/l. The experiments were carried out in batch experiments which regard the bubble column as stirred tank and only gas was bubbled through stationary liquid. In this case transient measurements of VOC concentration in the liquid phase and the measured concentra

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Publication Date
Mon Dec 03 2018
Journal Name
Journal Of Engineering
Biotreatment of Actual Potato Chips Processing Wastewater with Electricity Generation in Microbial Fuel Cell
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This study aimed to investigate the feasibility of treatment actual potato chips processing wastewater in a continuously operated dual chambers microbial fuel cell (MFC) inoculated with anaerobic sludge. The results demonstrated significant removal of COD and suspended solids of more than 99% associated with relatively high generation of current and power densities of 612.5 mW/m3 and 1750 mA/m3, respectively at 100 Ω external resistance.

 

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