Preferred Language
Articles
/
jpgiafs-952
Auditing the accounts of research and exploration stage in accordance with the financial reporting standard (6)
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Dec 30 2010
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
FLUID CATALYTIC CRACKING OF PETROLEUM FRACTION (VACUUM GAS OIL) TO PRODUCE GASOLINE
...Show More Authors

In this work, fluid catalytic cracking of vacuum gas oil to produce gasoline over prepared faujasite type Y zeolite was investigated using experimental laboratory plant scale of fluidized bed reactor.
The catalytic activity of prepared faujasite type NaY, NaNH4Y and NaHY zeolites was investigated. The cracking process was carried out in the temperature range 440 to 500 oC, weight hourly space velocity (WHSV) range 10 to 25 h-1 ,and atmospheric pressure . The catalytic activities of the prepared faujasite type NaY , NaNH4Y and NaHY zeolites were determined in terms of vacuum gas oil (VGO) conversion, and gasoline yield . The conversion at 500oC and WHSV10 hr-1 by using faujasite type NaY, NaNH4Y and NaHY zeolite were 50.2%, 64.1% and 6

... Show More
View Publication Preview PDF
Publication Date
Tue Jun 30 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Process Optimization Study of Pb(II) Removal by Bulk Liquid Membrane (BLM)
...Show More Authors

   Box-Wilson experimental design method was employed to optimized lead ions removal efficiency by bulk liquid membrane (BLM) method. The optimization procedure was primarily based on four impartial relevant parameters: pH of feed phase (4-6), pH of stripping phase (9-11), carrier concentration TBP (5-10) %, and initial metal concentration (60-120 ppm). maximum recovery efficiency of lead ions is 83.852% was virtually done following thirty one-of-a-kind experimental runs, as exact through 24-Central Composite Design (CCD). The best values for the aforementioned four parameters, corresponding to the most restoration efficiency were: 5, 10, 7.5% (v/v), and 90 mg/l, respectively. The obtained experimental data had been

... Show More
View Publication Preview PDF
Crossref (3)
Crossref
Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conference Series
Physical properties of CdS/CdTe/CIGS thin films for solar cell application
...Show More Authors

View Publication
Scopus (15)
Crossref (9)
Scopus Clarivate Crossref
Publication Date
Sat Jan 25 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Color Stability of Different Aesthetic Resin Composite Materials: A Digital Image Analysis
...Show More Authors

View Publication
Crossref (1)
Crossref
Publication Date
Thu Nov 29 2018
Journal Name
Journal Of Electronic Materials
Numerical Modeling of 193-nm Excimer Laser Ablation on CR-39 Polymer
...Show More Authors

View Publication
Scopus (6)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Sun Dec 01 2024
Journal Name
Chilean Journal Of Statistics
A method of multi-dimensional variable selection for additive partial linear models.
...Show More Authors

In high-dimensional semiparametric regression, balancing accuracy and interpretability often requires combining dimension reduction with variable selection. This study intro- duces two novel methods for dimension reduction in additive partial linear models: (i) minimum average variance estimation (MAVE) combined with the adaptive least abso- lute shrinkage and selection operator (MAVE-ALASSO) and (ii) MAVE with smoothly clipped absolute deviation (MAVE-SCAD). These methods leverage the flexibility of MAVE for sufficient dimension reduction while incorporating adaptive penalties to en- sure sparse and interpretable models. The performance of both methods is evaluated through simulations using the mean squared error and variable selection cri

... Show More
View Publication Preview PDF
Scopus Clarivate Crossref
Publication Date
Wed May 15 2024
Journal Name
Chalcogenide Letters
Influence of annealing temperature on nano crystalline description for CuZnS thin films
...Show More Authors

Copper Zinc Sulphide (Cu0.5Zn0.5S) alloy and thin films were fabricated in a vacuum. Nano crystallized (CZS) film with thick 450±20 nm was deposit at substrates glasses using thermal evaporation technique below ~ 2 × 10− 5 mbar vacuum to investigated the films structural, morphological and optical properties depended on annealing temperatures ( as-deposited, 423, 523 and 623) K for one hour. The influences annealed temperature on structurally besides morphologically characteristics on these films were investigated using XRD and AFM respectively. XRD confirms the formation a mixed hexagonal phase of CuS-ZnS in (102) direction with polycrystalline in nature having very fine crystallites size varying from (5.5-13.09) nm. AFM analys

... Show More
View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Tue Jun 01 2021
Journal Name
Journal Of The College Of Languages (jcl)
A Feminist Discourse Analysis of Writer's Gender Biases about Violence Against Women
...Show More Authors

    The present study is concerned with the writer's ideologies towards violence against women. The study focuses on analyzing violence against women in English novel to see the extent the writers are being affected and influenced by their genders. It also focuses on showing to what extent the writer's ideologies are reflected in their works. Gender influences social groups ideologies; therefore, when a writer discusses an issue that concerns the other gender, they will be either subjective or objective depending on the degree of influence, i.e., gender has influenced their thoughts as well as behaviors. A single fact may be presented differently by different writers depending on the range of a

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Jun 06 2022
Journal Name
Journal Of Experimental Agriculture International
Some Aspects of Life for Egg Parasite Pseudoligosita babylonica Viggiani (Hymenoptera: Trichogrammatidae)
...Show More Authors

Due to the importance of egg parasitoids inthe natural and biological control of economically important insects, including egg parasitoid Pseudoligositaba bylonica Viggiani on dubas bug, the spread of the parasitoid and population distribution of parasitoid, In order to estimate the role of parasitoid as one of the biological factors in decreasing population density of dubas bug on date palm. Some aspects of the life of parasitoids were also studied, including the role of insect parasitoids in organizing the population of their families, geographical distribution and hosts range of genus Pseudoligosita, seasonal presence of parasitoid Pseudoligositaba bylonica Viggiani (Hymenoptera: Trichogrammatidae) , life studies and percentages

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Effect of High Temperatures on Biological Performance ofTrogoderma granarium (Everts) (Coleoptera: Dermestidae)
...Show More Authors

The effect of three high temperatures for five exposure periods on the developments of larvae, pupae and adults of Trogoderma granarium (Everts) and their biological performance were investigated. The results revealed that the percent of mortality was increased as the temperature and the exposure period increased, e. g. exposing last instar larvae to 45°C for 6 hrs caused 100% death of this stage, while exposing adults (1-3) days old to the same temperature and exposure time resulted in that these adults did not able to survive more than 24 hrs.; in addition, the results showed that the ability of reproduction of adults was depended on the temperature, duration of exposure and the sex.

View Publication Preview PDF
Crossref