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Auditing the accounts of research and exploration stage in accordance with the financial reporting standard (6)
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The oil and gas production industry is considered the most important industries in the modern world because of its large relative significance among the group of energy recourses required for the world, where the natural resources represent the oil and natural gas fields, phosphate, gold, coal, forests and others. The most important advantage of the natural resources is its need for huge financial investments for a relatively long period of time from the beginning of the work until the start of extracting natural resources. Also, there are numerous cases where the natural source is not feasible exploited economically and is not discovered until after the passage of a long period of time from the start of work and paying relatively high amounts of money. The research aims to develop a proposed program to audit the activity of research and exploration for natural resources and evaluating them according to the financial reporting standard No. (6) and to show the impact of the application of this standard on the data of the sample company to determine any of the exploration and evaluation expenditure that must be recognized as an asset and which should be recognized as an expense as well as the extent of the disclosure of financial statements based on the international standard No. (6) for research and exploration expenses for the purpose of knowing the financial position of the company.

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Publication Date
Mon Mar 30 2009
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Extraction of atropine from Datura Innoxia using liquid membrane Technique
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Selective recovery of atropine from Datura innoxia seeds was studied. Applying pertraction in a rotating film contactor (RFC) the alkaloid was successfully recovered from native aqueous extracts obtained from the plant seeds. Decane as a liquid membrane and sulfuric acid as a stripping agent were used. Pertraction from native liquid extracts provided also a good atropine refinement, since the most of co-extracted from the plant species remained in the feed or membrane solution. Solid–liquid extraction of atropine from Datura innoxia seeds was coupled with RF-pertraction in order to purify simultaneously the extract obtained from the plant. Applying the integrated process, proposed in this study, a product containing 92.6% atropine was

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Publication Date
Wed Jan 15 2020
Journal Name
Iraqi Journal Of Laser
Hole Drilling of High Density Polyethylene using Nd:YAG Pulsed Laser
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This paper presents the theoretical and experimental results of drilling high density
polyethylene sheet with thickness of 1 mm using millisecond Nd:YAG pulsed laser. Effects of laser
parameters including laser energy, pulse duration and peak power were investigated. To describe and
understand the mechanism of the drilling process Comsol multiphysics package version 4.3b was used to
simulate the process. Both of the computational and experimental results indicated that the drilling
process has been carried out successfully and there are two phases introduced in the drilling process,
vaporization and melting. Each portion of these phases depend on the laser parameters used in the
drilling process

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Publication Date
Sun Nov 01 2015
Journal Name
Journal Of Cosmetics, Dermatological Sciences And Applications
Treatment of basal cell carcinoma by topical 25% podophyllin solution
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KE Sharquie, AA Noaimi, MS Al-Zoubaidi, Journal of Cosmetics, Dermatological Sciences and Applications, 2015 - Cited by 8

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Publication Date
Wed Jan 01 2020
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees20
Capitalized effect of gamma radiation on blood thinning drug (Aspirin)
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Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
Processing of Polymers Stress Relaxation Curves Using Machine Learning Methods
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Currently, one of the topical areas of application of machine learning methods is the prediction of material characteristics. The aim of this work is to develop machine learning models for determining the rheological properties of polymers from experimental stress relaxation curves. The paper presents an overview of the main directions of metaheuristic approaches (local search, evolutionary algorithms) to solving combinatorial optimization problems. Metaheuristic algorithms for solving some important combinatorial optimization problems are described, with special emphasis on the construction of decision trees. A comparative analysis of algorithms for solving the regression problem in CatBoost Regressor has been carried out. The object of

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Publication Date
Mon Oct 01 2018
Journal Name
Iraqi Journal Of Physics
Nano MgO catalyst for chemical depolymerization of polyethylene terephthalate (PET)
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This paper focuses firstly on the production of monomers bis (2-hydroxyethyl) terephthalate (BHET) and oligomers by using two different form of MgO light active and Nano Magnesium oxide with different weight ratio (0.15, 0.25 and 0.5) by using chemical recycling glass condenser at 190 ˚C. The second purpose is to study the effect of catalyst ratio, time of reaction and yield of products of the product. Elemental analysis for Carbon –Hydrogen and Nitrogen (CHN), differential scanning calorimetry (DSC), infrared spectroscopy (FTIR) and thermogravimetric analysis (TGA) have been investigated. Results indicated the catalytic activity was found to correlate with surface area; however, LA MgO has shown an exceptional activity, still it is h

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Publication Date
Sun Apr 30 2017
Journal Name
Journal Of Engineering
Evaluation of Urban Planning Projects Criteria Using Fuzzy AHP Technique
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In this research,  Fuzzy Analytic Hierarchy Process technique is applied (Fuzzy AHP) which is one of  multi-criteria decision making techniques to evaluate the criteria for urban planning projects, the project of developing master plan of Al-Muqdadiyah city to 2035 has been chosen as a case study. The researcher prepared a list of criteria in addition to the authorized departments criteria and previous researches in order to choose optimized master plan according to these criteria. This research aims at employing the foundations of (Fuzzy AHP) technique in evaluating urban planning criteria precisely and flexible. The results of the data analysis to the individuals of the sample who are specialists, in this aspect.  The la

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Publication Date
Thu May 06 2021
Journal Name
Journal Of Petroleum Research And Studies
Simulation of underground storage / UM EL-Radhuma Formation-Ratawi field
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The aim of this study is to investigate the feasibility of underground storage of gas in Um El-Radhuma formation /Ratawi field. This formation is an aquifer consisting of a high permeable dolomitebeds overlain by impermeable anhydrite bed of Rus formation. Interactive petrophysics (IP), Petrel REand Eclipse 100 softwares were used to conduct a well log interpretation, build a reservoir simulationmodel and predict the reservoir behavior during storage respectively. A black oil, three dimensionaland two phase fluid model has been used. The results showed that the upper part of Um El-Radhumaformation is suitable for underground gas storage, because of the seal of its cap rock and capability ofreserving gas in the reservoir. It was foun

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
Optimum Design of Stiffened Plate-Structure Subjected to Static Loading
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The field of structural optimization (optimal design) has grown rapidly over the past decades with many different optimization methods that could be used to produce a structure of minimum weight. This research deals with two aspects, in the first, a general numerical technique based on the finite element analysis and it suggests to investigate the preliminary behavior of metal stiffened plate under action of static load environment. The technique was included a finite element model of the structures using high- order isoparimetric plate elements to be used to create a certain models to obtain their optimum design. The models are characterized such that, each model is builded using different types of stiffener configuration. The second as

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Publication Date
Sun Nov 01 2020
Journal Name
Iraqi Journal Of Laser
Treatment of facial acne scar using Fractional Er: YAG laser
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Background: Acne is a common disorder experienced by adolescents and persists into adulthood in approximately 12%–14% of cases with psychological and social implications of high gravity. Fractional resurfacing employs a unique mechanism of action that repairs a fraction of skin at a time. The untreated healthy skin remains intact and actually aids the repair process, promoting rapid healing with only a day or two of downtime. Aims: This study, was designed to evaluate the safety and effectiveness of fractional photothermolysis (fractionated Er: YAG laser 2940nm) in treating atrophic acne scars. Methods: 7 females and 3 males with moderate to severe atrophic acne scarring were enrolled in this study that attained private clinic for Derm

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