The agricultural sector suffers from many risks and natural disasters, such as droughts and heavy rains that cause floods, as well as hail and agricultural pests, etc., that threaten agricultural activity and reduce it, which leads to the failure of farmers and peasants for fear of being subjected to continuous losses. Nevertheless, we notice almost complete reluctance to move towards agricultural insurance, due to the dependence of farmers on the government, which adopts the principle of compensation instead of agricultural insurance when natural disasters happen despite the difficulties and financial hardship as well as the suspicion of corruption that haunt the compensation process and this represents the most important problem for research In addition to the weakness of agricultural insurance With its current mechanisms and the absence of its own law that includes government support. The importance of the study is highlighted through the role of agricultural insurance in continuing to secure farmers ’income and ensuring food access to the citizen, as it is a true contributor to reducing agricultural risks. The research aims to analyze the current reality to find new frameworks by proposing a draft law on agricultural insurance and establishing a fund for managing agricultural risks that will be a substitute for the law in the event that it is not legislated or because of the delay in the legislative procedures of the law. The research reached several conclusions, the most important of which is the absence of a law on agricultural insurance, in addition to the absence of any government support for this activity other than global experiences. Several recommendations were presented, the most important of which are:The necessity of having a strategy for agricultural insurance that includes government support for insurance premiums of no less than 30% and the establishment of a Shareholding company consisting of the public and private sectors, In addition to forming of specialized committees to establish a partnership between farmers and the Ministry of Agriculture to raise awareness of this type of insurance. Introduction :
The research aims at introducing accountability creative and the factors influencing or helping to Do in Iraqi companies, was launched two assumptions first that he was effect with significance to a number of factors in the direction of departments in Iraqi companies to practice creative accounting , were selected (9) factors believed to researchers it's most influential, and second that there importance of significance for a number of ways or methods to prevent or combat creative accounting , and the purpose of testing hypotheses have been designed questionnaire was distributed to a sample of 48 individual practitioners accountable in Iraqi companies and auditors in charge of auditing the accounts of those companies , after anal
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Language Teaching & Leaning Problems at the Iraqi university level: Image & Reality
The composition of fish assemblages in Iraqi marine water was assessed. 91 species belonging to 71 genes and 47 families of Osteichthyes and 13 species of Conderchthyes were collected during the study period from January to December 2018, using trawl net fishing. Three stations were selected, where two new species (Siganus javus and Gobiopsis sp.) and reclassification of Torpedo panthera where identified and two species of freshwater fish (Oreochromis niloticus and Oreochromis aureus) were first recorded in marine waters. The highest numbers of species were 32 and 42 for the first and second stations, respectively, recorded in October , while 55 species were recorded in the third s
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The aim of the research is to measure the efficiency of the companies in the industrial sector listed in the Iraqi Stock Exchange , by directing these companies to their resources (inputs) towards achieving the greatest possible returns (outputs) or reduce those resources while maintaining the level of returns to achieve the efficiency of these companies, therefore, in order to achieve the objectives of the research, it was used (Demerjian.et.al) model to measure the efficiency of companies and the factors influencing them. The researchers had got a number of conclusions , in which the most important of them is that 66.6% of the companies in the research sample do no
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The aim of the research is to measure the efficiency of the companies in the industrial sector listed in the Iraqi Stock Exchange , by directing these companies to their resources (inputs) towards achieving the greatest possible returns (outputs) or reduce those resources while maintaining the level of returns to achieve the efficiency of these companies, therefore, in order to achieve the objectives of the research, it was used (Demerjian.et.al) model to measure the efficiency of companies and the factors influencing them. The researchers had got a number of conclusions , in which the most important of them is that 66.6% of the companies in the research sample do not possess relatively high efficiency and that the combined factors (the nat
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The research attempted to find an explanation and solution to a problem related to the fluctuation and decrease In the rate of return on assets for the research sample banks during the duration of the research, The search started from the hypothesis that, The effect of salary Domiciliation on the banking profitability of a sample of Iraqi banks participating in the salary settlement system for the period (2016-2019),The research used the descriptive historical approach, the quantitative analytical approach and the statistical approach. The research reached a set of conclusions, the most important of which is The effect of salary Domiciliation on banking profitability was achieved in three banks
... Show MoreThe aim of this research is to estimate the area unit function of productivity for the potato crop in Anbar province for the autumn season (2008 / 2009) Anbar province has been chosen as an applied model for the study due to its well known in cultivating potato crop , and the data were collected through a random sample about (10%) from the study society with a (150) farmers, The results indicated that the double logarithmic formula was the best representative of the relationship between crop productivity and independent variables (quantity of potato tubers , quantity of herbicides stuffs, quantity of fertilizer , hours of mechanical labour
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