The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting sys

The educational function of television is one of the basic functions in light of the technical development that included the specialized satellite channels in all its fields, including the educational field, as its role became parallel to the role of educational institutions. These studies are among the descriptive studies in terms of the type of study methodology that describes the phenomenon, interprets its and extract the results and relationships between the variables. The study sample was multistage (random and intentional) included the students of the sixth academic and literary preparatory stage in the city of Baghdad.
The study problem was summarized by the following main question:
( What are the motives for the exposure of

Mature oil reservoirs surrounded with strong edge and bottom water drive aquifers experience pressure depletion and water coning/cresting. This laboratory research investigated the effects of bottom water drive and gas breakthrough on immiscible CO2-Assisted Gravity Drainage (CO2-AGD), focusing on substantial bottom water drive. The CO2-AGD method vertically separates the injected CO2 to formulate a gas cap and Oil. Visual experimental evaluation of CO2-AGD process performance was performed using a Hele-Shaw model. Water-wet sand was used for the experiments. The gas used for injection was pure CO2, and the “oleic” phase was n-decane with a negative spreading coefficient. The aqueous phase was deionized water. To evaluate the feasibilit

The results of research to reach the conditions that prevents the emergence of primary or secondary voids and achieve worker benefit from molded by almost 100%, which was the situation that cast poured in a mold heated and insulated from all sides to achieve freezing directional full starting from the region remote from the casting and ending then. Has also been compared to the microscopic structure of the resulting castings of various molding conditions, as these conditions have achieved the best sound microscopic structures.

Background: The immunogenetic predisposition
may be considered as an important factor for the
development of Type 1 Diabetes Mellitus (T1DM)
in association with the HLA antigens.
Objective:This study was designed to investigate
the role of HLA-class II antigens in the etiology of
type T1DM and in prediction of this disease in
siblings, and its effect on expression of glutamic
acid decarboxylase autoantibodies (GADA).
methods:Sixty children who were newly diagnosed
type 1 diabetes (diagnosed less than five months)
were selected. Their age ranged from 3-17 years.
Another 50 healthy siblings were available for this
study, their ages range from 3-16 years. Eighty
apparently healthy control subjects,

Radiological assessment for the East Baghdad oilfield-southern part was conducted in the current study. 10 samples (scale, soil, sludge, water, and oil) from the different stages of oil production were collected. 232Th, 226Ra, and 40K in the samples were analyzed with 40% efficiency for Gamma spectrometry. system based on HPGe. The findings indicated that the examined sites exhibit comparatively lower levels of NORM contamination, in contrast to other global oilfields. Nevertheless, certain areas, particularly those within separation stages, demonstrate relatively elevated NORM concentrations exceeding the global average in soil and sludge. The maximum value of 226Ra, 232Th, was found in sludge sample the findings indicated that ove

Excessive torque and drag can be critical limitation during drilling highly deviated oil wells. Using the modeling is regarded as an invaluable process to assist in well planning and to predict and prevent drilling problems. Identify which problems lead to excessive torque and drag to prevent cost losses and equipment damage. Proper modeling data is highly important for knowing and prediction hole problems may occur due to torque and drag and select the best method to avoid these problems related to well bore and drill string. In this study, Torque and drag well plan program from landmark worldwide programming group (Halliburton Company) used to identify hole problems.one deviated well in Zubair oil fields named, ZB-250 selected for

Excessive torque and drag can be critical limitation during drilling highly deviated oil wells. Using the modeling is regarded as an invaluable process to assist in well planning and to predict and prevent drilling problems. Identify which problems lead to excessive torque and drag to prevent cost losses and equipment damage. Proper modeling data is highly important for knowing and prediction hole problems may occur due to torque and drag and select the best method to avoid these problems related to well bore and drill string. In this study, Torque and drag well plan program from landmark worldwide programming group (Halliburton Company) used to identify hole problems.one deviated well in Zubair oil fields named, ZB-250 selected for anal

يهدف البحث الى تقديم استراتيجية مقترحة لشركة نفط الشمال ، وأخذت الاستراتيجية المقترحة بنظر الاعتبار الظروف البيئية المحيطة واعتمدت في صياغتها على اسس وخطوات علمية تتسم بالشمولية والواقعية ، اذ انها غطت الانشطة الرئيسية في الشركة (نشاط الانتاج والاستكشاف , نشاط التكرير والتصفية , التصدير ونقل النفط , نشاط البحث والتطوير , النشاط المالي , تقنية المعلومات , الموارد البشرية ) وقد اعتمد نموذج (David) في التحليل البيئي