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 current study aims to investigate the effect of strategic knowledge management practices on an excellent performance at the Institution of Industrial Development and Research- the Ministry of Iraqi Industry (IDRMII). The present research is designed according to the descriptive method. To achieve the mentioned research objective, the researchers used the questionnaire as the main data collection tool. The research sample was 150 managers who are working at the top and middle management levels. To analyses the data gathered and reaching the results, several statistical techniques were used within AMOS.V25, SPSS.V21Software, This study reached a set of results, the most important of which is the existence of a positive correlat
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The study aims to identify the impact of the implementation of the integrated education strategy in the curriculum of the Arabic language for the seventh grade on the academic achievement in the schools of the capital Amman. The researcher adopted the experimental method, where two divisions of the seventh grade students were chosen from the secondary school for girls. The sample of the study was 60 students divided into two equal groups: 30 students represented the experimental group (A) and (30) students represented the control group. To collect the needed data, a test of (40) Multiple Choices was used. The results showed statistically significant differences between the mean scores of the experimental group who were taught acc
... Show MoreWind energy is becoming one of the renewable energy that has attracted great attention all over the world. This research work aims to build a map by which the user can have a thought about the number of generation hours of electricity from wind through all the year at the location of study (Wasit-Iraq). To interact the idea, this study included using the work included using different wind turbines at different heights. The results show that Gamesa G58-850 KW wind turbine gives more generated hours at 50 meters height.
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Violence is one of the most serious threats facing societies because it affects their internal structure and threatens the security and stability of society. It is classified as one of the types of security crises that are emerging in Arab and Islamic societies in particular, and in most countries of the world in general.
The threat of this crisis is increasing. Terrorism is considered as one of the most serious aspects of that all the countries of the world, currently, suffer from. The terrorism has begun to penetrate deep into society in one way or another starting from the Second World War, which led to the emergence of leftist movements in Western Europe, Japan, France, Italy and other countries as a result of emerging ideas
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The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th
... Show MoreThe research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatements. The researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is
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In his life, a person engages in different types of verbal and actual dispositions that result in various effects, some of which are necessary and not valid, such as selling, and some are not necessary for one of the two contracting parties, such as a mortgage or both, such as lending and agency. However, there are some actions that are sometimes necessary and not necessary at other times, such as a gift that indicates in its simplest sense. Owning money for another without compensation, it is one of the doors of benevolence and benevolence, and it is one of the attributes of perfection with which God, may He be glorified and exalted be He, described Himself. - And if this analogy is the difference - and distanced himself from greed, the
... Show MoreThe problem of the study is to monitor the content presented in the Iraqi satellite channels to identify the nature of the ideas contained in these ads and to identify the values carried by the creative strategies and ad campaigns that use. Where the satellite is one of the most important technological developments in the field of communications in the nineties and the ads in various forms and functions one of the contents provided by satellite channels where these channels are keen to direct their messages in particular and communication, in general, to address a certain audience and convince and influence in order to achieve certain purposes of the source Or the body from which it originates, especially those that result in an in
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At a time when the general rules in the different legal systems require the presence of two parties to the contract, one of which is issued the first expression of the will and is called the offer, and the other is issued from the other and is called the acceptance. A special type of contracts emerged in the beginning of the last century called the “unilateral contracts”. The side sparked a major jurisprudential dispute, as well as the issuance of several contradictory judicial rulings on it. Hence, this research came to highlight this special type of contract. Key words: the definition of a unilateral contract, its distinction from other legal situations, and its effects.