Extent Of Compatibility Research Articles

Accounting Treatment of Drilling and Development Expenses Between the International Reporting Standard Ifrs 6 and the Unified Accounting System (A Comparative Study)

Purpose: The purpose of this research is to identify the accounting treatments for drilling and development expenses in the Iraqi oil companies according to the unified accounting system, and to indicate the extent of compatibility and difference in the treatment of drilling and development expenses between the unified accounting system and the International Financial Reporting Standard IFRS 6. Theoretical framework: The oil industry includes many activities and operations, starting from research and exploration operations through drilling and development operations, and ending with extracting oil from the well and delivering it to the consumer or transferring it to the refining industry. During these activities expenses are realized that should be accounted for in a way that ensures compliance with international standards for the oil industry as Iraq particularly witness a great development in the oil industry represented in dealing with foreign oil investment companies which means the need to standardize accounting treatments for the oil industry between local oil companies and foreign oil companies. Design/methodology/approach: The research used comparative descriptive approach by comparing the accounting treatment of drilling and development expenses under the International Financial Reporting Standard IFRS 6 and the unified accounting system applied in Iraq represented by the Basra Oil Company and the Iraqi Drilling Company. Findings: One of the most important findings of the research is the concord of the method used by the Basra Oil Company in capitalizing drilling expenses at the expense of wells under operation with the philosophy of the total cost method approved by the standard. However, this agreement is conditional on the absence of dry wells. If the drilling operations resulted in the presence of non-productive or productive wells but in uneconomical quantities, the treatment becomes not compatible with the standard. The practical and social implications: The Basra Oil Company treats all development (maintenance) expenses as operating expenses that are closed at the end of the year in the income statement, this it is not consistent with the philosophy of Standard No. 6 which states that development expenses that aim to maintain the production capacity of the well should be treated as operating expenses, but if development expenses that aim to increase the production capacity of the well must be capitalized on the cost of the well. Originality/ Value: The importance of the research comes from the need to work on applying the requirements of the International Financial Reporting Standard IFRS 6 in accounting treatments for oil expenditures, including drilling and development expenses in Iraqi oil companies.

The extent to which the UAE government's trends are compatible with elites' trends in the shift towards digital media - an applied study on the Twitter platform

This study, entitled "The extent to which the UAE government's trends are compatible with elites' trends in the shift towards digital media - an applied study on the Twitter platform", aims to identify the most important trends of the Emirati elites in interactive digital media, and at the level of the impact of digital transformation on the relationship between government trends and trends The elites, in addition to identifying the roles played by the elites to influence government trends on the Twitter platform, and the extent of compatibility between the government and the elites on the Twitter platform from the point of view of the study sample. Which was applied to the intentional study sample, which consisted of (12 individuals) from the various elite groups in the UAE society (the study community). The government places the people among its most important priorities, and is keen to follow up the elites with different specializations in order to know the most important issues and topics that concern them and seek to solve them, and the presence of active Emirati elites and leaders The official government approach is nothing but an affirmation of the agreement of the government's directions with the elites' directions and their goals on the Twitter digital platform, and that the presence of clear compatibility between the government's directions and the elites' directions has strengthened the concept of quality digital communication, and that the government's interest in elites' tweets has made official interaction and its impact linked By issuing decisions and initiatives that are compatible with the desire of society, in addition to the agreement of the study with the theory of technological inevitability, which affirms that "the power of technology is the one that has the power of change in social reality", and this was evident in the UAE government's interest in the digital platform "Twitter" as a source of influence and content dissemination The official topics that serve the community, and that the concept of a clear future outlook among the study sample confirms the extent of their agreement with the government's direction and its outlook for the future and the quality of digital life in the UAE society. of development and sustainability . Keywords: consensus, government trends, elite trends, digital media - Twitter.

A Comparative Study of Intentional Homicide (al-qatl al ʿamd) in Sharīʿah and the Modern Human Rights Concept of Right to Life for Murderers

This study sets forth the classical positions on the question of al-qatl al- ʿamd (intentional homicide), its definition, its scope and the application of the relevant punishment. The extent of compatibility, if any, with the modern human rights concept of right to life for murderers will also be explored. The latter concept is considered alongside the relevant provision of the Bill of Rights contained in the South African Constitution, including relevant case law for consideration to be applied in a modern context. This article advocates the idea that what is suitable for a specific country will be a function of its history, unique culture, and socio-political and legal conventions based on historical experiences and development. It also sets forth what is currently exercised in certain contexts, and whether the concept of al-qatl al- ‘amd would imperil the interests of the community. This study also tracks the ways in which leniency and avenues for repentance, recompense and forgiveness (al- ʿafwu) are navigated around social expediencies including Islamic notions of justice and fairness and what is appropriate in a modern context.

The arabic dictionary and the problem of representation: The synonymy in "almoajam alwassit" as a model

The lexical industry is considered one of the fields that makes its primary goal is to represent the semantics of lexical units, whether they are verbal or objective dictionaries. Here, the problem of the semantic representation adopted by the Arabic dictionary is presented. This problem makes us ask the question: Does the Arabic dictionary benefit in its semantic representation of the vocabulary of what was presented or presented by the theoretical semantic studies, both old and recent? The aim of this paper is to try to answer this question. Where we will start from the Arab and Western theoretical brushes and compare it with what the Arabic lexicon offers, with the work being limited to the phenomenon of synonymy, and working on the "Al-Waseet Lexicon" blog, adopting a comparative analytical approach. Let us finally stand on the extent of compatibility between theoretical and applied, and the extent of the ability of the Arabic dictionary to provide a semantic representation that contributes to the performance of the basic function of language as a means of clear knowledge through achieving understanding and understanding.

The Extent of Compatibility of Reporting in The Banks of The Iraqi Stock Exchange with The International Integrated Reporting Framework and Its Response to The Requirements of Investors

The Extent of Compatibility of Reporting in The Banks of The Iraqi Stock Exchange with The International Integrated Reporting Framework and Its Response to The Requirements of Investors

Reducing the spread of the Coronavirus (COVID-19) In light of the Islamic Law and scientific approach: Protection, and prevention

A virus is an ultramicroscopic (20-300 nanometers in diameter) metabolically inert, infectious agent that replicates only within the cells of living hosts. Coronavirus disease 2019 (COVID-19) is a viral infectious disease caused by SARS-CoV-2 and is announced by World Health Organization (WHO) as a pandemic. As of 23 August 2020, 23,407,334 infected people and 810,242 deaths were reported worldwide. COVID-19 has affected our daily lives and influences all aspects of life, including economic, social, health, etc. On the healthcare level, the world is faced with many challenges, including diagnosis, quarantine, and treatment of suspected cases, overloaded doctors and healthcare professionals and the requirement of a high level of protection. This research focused on preventive measures - preventive medicine - to combat coronavirus according to Islamic law's and modern medicine's perspective. Sharia focuses on preserving diseases to achieve its objectives thereby, so it has legislated some of the rulings that achieve this purpose, so it based its provisions on bringing interests and warding off evil. This research has been divided into two requirements; the first requirement is that the researcher talked about preventive strategies, one of the most important branches of medicine because it precedes disease before it occurs to be rectified with awareness and guidance. The second requirement: supporting scientific research to make vaccines and medicines is the most important findings of the researcher. Besides the review intent to explaining the extent of compatibility and difference between practical applications in Islamic jurisprudence and modern medicine, Explaining the importance of treatment from diseases and epidemics and the necessity of supporting scientific research to find medicines and vaccines( not only preventive strategies), and A statement of the importance and necessity of adhering to the instructions and instructions issued by the competent medical authorities and institutions with expertise and competence to prevent transmission of infection by prevention, treatment and taking vaccinations.

THE EXTENT TO WHICH MULTIPLE INTELLIGENCES ARE AVAILABLE AMONG GRADE ELEVEN IN GOVERNATE OF NORTH ALBATINAH IN SULTANATE OF OMAN AND ITS RELATIONSHIP WITH SOME VARIABLES

This quantitative study discusses the most available intelligence among eleventh grade students in North Al Batinah Governorate in the Sultanate of Oman. The problem is that the Career Guidance Center, which aims to help students in identifying their preferences and intelligence, uses the inclinations measures only, therefore, this study aims to identify the students' intelligence. The research adopted the descriptive and analytical method, a random sample consisted of (700) students was chosen. The study adopted (Shearer, 2004) Multiple Intelligence Scale, which consists of (119) phrases distributed in eight sub-scales: musical, physical, motor, logical, mathematical, spatial, verbal, linguistic, social, subjective and natural. The data were analyzed according to the descriptive analysis, to calculate the frequencies and percentages to determine the most available intelligence, the Kay square to find out the significance of the differences between the frequencies, and Spearman correlation coefficient for the extent of compatibility between the grades according to the variables of specialization and gender, and calculate the Pearson correlation coefficient. The findings revealed that: the most available intelligence among the members of the sample are: the subjective and social intelligence, while musical intelligence came in the last place. There are also statistically significant differences in logical mathematical intelligence in favor of males, and there are statistically significant differences in verbal linguistic intelligence in favor of females. There are positive and significant correlations between academic achievement and five intelligences: mathematical, spatial, verbal, social, and subjective logical.

The Extent of Compatibility between Accounting Education with the Requirements of the Labor Market

This study aims to determine the extent of accounting education Compliance with the requirements of the labor market from the point of view Accountants and employers within foundations and local NGOs in Erbil Kurdistan Region. An analytical descriptive approach was used in conducting this study. To achieve the study objectives and test its hypotheses, it was a questionnaire Designed and distributed to (263) respondents from its accountants Institutions Private universities only (220) questionnaire Recovered.

The Extent of Compatibility of Accounting Curriculum with the Requirements of Accounting Profession in Labor Market and IT Environment: Field Study in Jordanian Higher Education and Scientific Research Institutes

The Purpose of the study: The study aims is to identify the extent of compatibility of accounting curriculum with the requirements of accounting profession in labor market and IT Environment Jordanian Higher Education and scientific Research Institutes. Such requirements include general and specialized scientific skills and knowledge that accountants need to have in IT environment.
 
 The methodology of the study: The researcher has used descriptive analytical method. Previous studies and international standards of accounting education, touching upon the most important knowledge and skills that the accountants need to have as requirements of Jordanian labor market have been reviewed. In addition, the researcher designed and distributed a questionnaire to a research sample of the accountants working at Jordanian companies.
 
 Findings: The study concluded that the accounting courses taught in Jordanian higher education and scientific research institutes include the most significant knowledge and skills required in Jordanian labor market and ICT (Information and Communication Technology) environment. And they are inserted in some courses but are not detailed. Moreover, the study referred that attention should be paid to the developments of accounting curricula in order to comply with the development of ICT, recently used.

QUANTUM-CHEMICAL CALCULATION METHODS TO DETERMINE THE IONIZATION CONSTANTS OF N-SUBSTITUTED AMINO ACID DERIVATIVES

A theoretical study was conducted to determine the ionization constants of N-substituted amino acid derivatives using HF, DFT, and MP2 calculation methods. The extent of compatibility of these methods was determined by discussing the theoretical variables calculated in the three methods mentioned above, the relationship between the calculated physical variables have been found to be theoretical and to determine their nature. These variables were then correlated with the known chemical values of amino acids as pK a ionization parameters. The results obtained by this relationship were found to be good. This is indicated by the results of the statistical analysis across the correlation coefficient values. The theory that gave the best agreement between the values of the theoretical and the experimental ionization parameters were the MP2 method with good correlation coefficient (0.997) and standard error (0.162). As well as the large overlap between pK a values calculated theoretically with practical values where the difference (0.008) gives the opportunity to apply these variables in other studies.

A Biobased Blend of Cellulose Diacetate with Starch

Two bio-based polymers, cellulose diacetate (CDA) and starch, were used to prepare blends with reasonable properties and low cost. Due to the poor processing properties, starch was modified in the presence of glycerol and epoxidized soybean oil (ESO), and CDA was plasticized by triacetin (TA) and ESO, respectively. The morphologies of the blends with different amounts of modified starch (MST) were studied by scanning electron microscope (SEM), and the physical properties of the blends, including thermal stability, mechanical property, water and moisture resistance, were investigated. The equilibrium moisture absorption rates of the blends containing 30 and 50 wt% MST at 100 % of relative humidity(RH) were 9.4 and 15.0 %, respectively. SEM and DMA results demonstrated that CDA and MST had a certain extent of compatibility. Due to the partial plasticization of starch, the tensile strength of the blends was nearly not affected by the amount of MST. Even if 50 wt% MST was added, the tensile strength of the blend was as high as 24.7 MPa. The obtained blend containing 30 wt% MST can keep good mechanical properties at 50 % RH, and its tensile strength and elongation at break are 30.2 MPa and 3.6 %, respectively. All the results show that the CDA/MST blends have a potential as an environmental friendly material.

Authentic faith and acknowledged risk: dissolving the problem of faith and reason

AbstractOne challenge to the rationality of religious commitment has it that faith is unreasonable because it involves believing on insufficient evidence. However, this challenge and influential attempts to reply depend on assumptions about what it is to have faith that are open to question. I distinguish between three conceptions of faith (faith asbelief-plus,trusting acceptance, andhopeful affirmation) each of which can claim some plausible grounding in the Judaeo-Christian tradition. Questions about the rationality or justification of religious commitment and the extent of compatibility with doubt look different on accounts of faith in which trust or hope, rather than belief, are the primary basis for the commitments. On such accounts, while the person of faith has a stake in the truth of the content (e.g. that God exists), practical as well as epistemic considerations can legitimately figure in normative appraisals. Trust and hope can be appropriate in situations of recognized risk, need not involve self-deception, and are compatible with the idea that one's purely epistemic opinions should be responsive only to evidence.

Flexible mating system in distylous populations of Psychotria carthagenensis Jacq. (Rubiaceae) in Brazilian Cerrado

In family Rubiaceae distyly is very common, and large variation in heterostyly characteristics has been previously documented. Analysis of these variations, even within a species, is very useful to our understanding of the evolutionary process that caused this polymorphism. For this reason, the goal of this study is to investigate the floral morphology and diallelic incompatibility system of three populations of Psychotria carthagenensis. The three stud- ied populations of P. carthagenensis occur in forest frag- ments in protected areas in an urban matrix in the Municipality of Campo Grande, Mato Grosso do Sul State, Brazil. Reciprocal position of style length and stamen height was found in populations, and in general short- styled flowers were larger than long-styled flowers. All populations presented 1:1 morph ratio between short-styled and long-styled flowers. Regarding breeding system, flowers of P. carthagenensis were self-compatible and compatible within plants of the same morph, and there was no pollen limitation in the populations in any case. In only one of the populations were there differences in the extent of compatibility between morphs, with the long-styled morph being more self-compatible than the short-styled morph. The reproductive strategy of these populations can be advantageous in case of fluctuation of pollinator activity.

Nanoparticle-Induced Controlled Biodegradation and Its Mechanism in Poly(ε-caprolactone)

Poly(epsilon-caprolactone) (PCL)/layered silicate nanocomposites have been prepared via solution route. Two different organically modified nanoclays were used to compare the variation in properties based on organic modifications. The nanostructures, as observed from wide-angle X-ray diffraction and transmission electron microscopy, indicate intercalated and partially exfoliated hybrids depending on the nature of organic modification in nanoclay. The nanohybrids exhibit significant improvement in thermal and mechanical properties of the matrix as compared to neat polymer. The nanoclays act as nucleating agent for the crystallization of PCL. The biodegradability of pure PCL and its nanocomposites have been studied under controlled conditions in enzyme, pure microorganism (fungi), compost, Ganges water, and alkaline buffer solution. The rate of biodegradation of PCL has enhanced dramatically in nanohybrids and depends strongly on the media used. Scanning confocal, electron, and atomic force microscopes have used to demarcate the nature of biodegradation of pristine PCL and its nanocomposites. The change in biodegradation is rationalized in terms of the crystallization behavior and organic modification in nanoclays of the nanohybrids vis-a-vis the neat polymer. The extent of compatibility was measured quantitatively through the interaction parameter for two different nanoclays to compare and establish the reason for variation in their properties in nanohybrids. A biodegradation mechanism has been revealed for PCL and its nanocomposites through enzyme activity in varying pH environment.

Compatibilizing Effect of Poly(Styrene-block-2-Vinylpyridine) Copolymer on Polystyrene/Ethylene-Based Ionomer Resin Blends

The effect of adding the diblock copolymer poly(styrene-block-2-vinylpyridine) P(S-b-2VP] to immiscible blends of polystyrene (PS)/ethylene based ionomer resin [zinc salt of poly(ethylene–co–methacrylic acid)] on the morphology, dynamic mechanical, and mechanical properties of the blends has been investigated. The diblock copolymer was synthesized by sequential anionic copolymerization and was melt-blended with PS and ionomer. Scanning electron microscopy (SEM) showed that the added block copolymer reduced the domain size of the dispersed phase in the blends. Dynamic mechanical analysis (DMA) revealed that the extent of compatibility between PS and ionomer affected the values tan δ and glass transition temperature Tg of the blends. Notched impact strength, tensile strength, and elongation at break were determined as a function of different amounts of added P(S-b-2VP) in the blends. The compatibilizing effect of the diblock copolymer is most probably the result of its location at the interface between the PS and the ionomer phases and penetration of the blocks into the corresponding phases, that is, the polystyrene block enters the PS matrix, and the poly(2-vinylpyridine) block interacts with ionomer through ion-ligand interaction.

Syndiotactic polystyrenelthermoplastic polyurethane blends using poly(styrene- b-4-vinylpyridine) diblock copolymer as a compatibilizer

The effect of adding diblock copolymer poly(styrene- b-4-vinylpyridine) (P(S- b-4VPy), to immiscible blends of syndiotactic polystyrene (sPS)/thermoplastic polyurethane (TPU) on the morphology, thermal transition, crystalline structure, and rheological and mechanical properties of the blends has been investigated. The diblock copolymer was synthesized by sequential anionic copolymerization and was melt-blended with sPS and TPU. Scanning electron microscopy (SEM) showed that the added block copolymer reduced the domain size of the dispersed phase in the blends. Differential scanning calorimetry (DSC) and wide-angle X-ray diffraction (WAXD) revealed that the extent of compatibility between sPS and TPU affected the crystallization of the sPS in the blends. Tensile strength and elongation at break increased, while the dynamic modulus and complex viscosity decreased with the amount of P(S- b-4VPy) in the blend. The compatibilizing effect of the diblock copolymer is the result of its location at the interface between the sPS and the TPU phases and penetration of the blocks into the corresponding phases, i.e. the polystyrene block enters the noncrystalline regions of the sPS, and the poly(4-vinylpyridine) block interacts with TPU through intermolecular hydrogen bonding.

Miscibility of polystyrene with poly(ethylene oxide) and poly(ethylene glycol)

The intrinsic viscosity of polystyrene–poly(ethylene oxide) (PS–PEO) and PS–poly(ethylene glycol) (PEG) blends have been measured in benzene as a function of blend composition for various molecular weights of PEO and PEG at 303.15 K. The compatibility of polymer pairs in solution were determined on the basis of the interaction parameter term, Δb, and the difference between the experimental and theoretical weight-average intrinsic viscosities of the two polymers, Δ[η]. The theoretical weight-average intrinsic viscosities were calculated by interpolation of the individual intrinsic viscosities of the blend components. The compatibility data based on [η] determined by a single specific viscosity measurement, as a quick method for the determination of the intrinsic viscosity, were compared with that obtained from [η] determined via the Huggins equation. The effect of molecular weights of the blend components and the polymer structure on the extent of compatibility was studied. © 1998 John Wiley & Sons, Inc. J Appl Polym Sci 69: 1471–1482, 1998

Ultrasonic investigation on compatibility of PVC-modified liquid natural rubber blends

The extent of compatibility of the blend solutions poly(vinyl chloride)-liquid natural blends (PVC-LNR), PVC-expodized LNR-20 (PVC-ELNR-20), and PVC-ELNR-50 has been studied using an ultrasonic technique. The variation of ultrasonic velocity with composition is nonlinear in the case of blends of PVC-LNR and PVC-ELNR-20, showing incompatibility. The ultrasonic velocity versus composition plot for PVC-ELNR-50 showed linear behavior showing compatibility. The above behavior was confirmed by heat of mixing calculations as well as ultrasonic attenuation measurements.

Estimation of the compatibility of poly(ethylene glycol)/poly(ethylene oxide) blends from dilute solution viscosity measurements

The intrinsic viscosities of poly(ethylene glycol)/poly(ethylene oxide) (PEG/PEO) blends have measured in benzene as a function of blend composition for various molecular weights of PEO at two different temperatures (293.15 K and 303.15 K). In order to predict the compatibility of polymer pairs in solution, the interaction parameter term, Δ b, and the difference between the intrinsic viscosities of the polymer blends and the weight average intrinsic viscosities, Δ[ η], of the two polymer solutions taken separately are used. The effects of both temperatures and molecular weight of the blend components on the extent of compatibility was elucidated.

TOTAL QUALITY MANAGEMENT IN THE UK RETAIL SECTOR

Reviews the level of awareness and use of total quality management (TQM) in the UK retail sector. Surveys top management in retailing for views on TQM and reviews the results to establish knowledgeability of quality issues and the degree of receptiveness to TQM. Seeks views on process improvement and priority business areas, to establish the extent of compatibility between retailer goals and the TQM approach. Considers the potential use of TQM as a means of driving quality improvement in the light of theory, experience and the survey.