This research aims to address the most recent international standard in the field of insurance contracts, the International Financial Reporting Standard (IFRS17) and the theoretical framework of the standard in addition to the most important characteristics of the standard (IFRS17), as well as to identify the paragraphs of the modern standard, with the challenges its application in general and the use of the approach (inputs - operations - outputs) to present the challenges of its application in the Iraqi environment and specifically in the environment of Iraqi insurance sector companies (government), the research is based on the main premise that the identification of the requirements for the application of the International Fin

Asphaltene is a component class that may precipitate from petroleum as a highly viscous and sticky material that is likely to cause deposition problems in a reservoir, in production well, transportation, and in process plants. It is more important to locate the asphaltene precipitation conditions (precipitation pressure and temperature) before the occurring problem of asphaltene deposition to prevent it and eliminate the burden of high treatment costs of this problem if it happens. There are different models which are used in this flow assurance problem (asphaltene precipitation and deposition problem) and these models depend on experimental testing of asphaltene properties. In this study, the used model was equation of

Controlling cost in construction projects is an essential issue. This study investigates the most critical problems that cause weakness in cost control in Iraqi construction projects. The quantitative technique was used by conducting a survey directed to professionals who work on construction projects. One hundred and sixty-four questionnaire forms were distributed to private sector companies, government companies, and government institutions, and the responses were subjected to the required statistical analysis. The results indicate that the most influential factors are the weakness in keeping up with the use of modern concepts, methods, and technologies, the delay in receiving the amounts due for work done from the owner, fluctuat

This research dealt eith the effect of wars experienced bythe Iraqi people in the abroad Iraq women novels between 2003 – 2010, where this issye dominated on Iraqi women novels at this stage until it became the main subject that events revolved aroud in the novels of this stage.
The research also highlighted on the impact of continuous tough wars in human life and psyche, especially in the lives of women – and this is the privacy of feminist novel – where the Iraqi women novels focused on the impact of war on psychological of women and what it caused of misfortunes as women. Iraqi women have suffered from the bitterness of the loss caused by war as – any loss – a natural of her – the loss of father, son, husband, brother a

  The research aims to reveal the role of financial analysis in rationalizing the investor decision on the Iraqi stock Exchange market, by studying the relationship and impact techniques and methods of financial analysis on the decisions of investors in the market. The most important techniques and methods discussed in this study were: analysis (financial ratios analysis, comparison of financial statements analysis, cash flow statement analysis) for companies listed in the Iraqi stock Exchange market. The researcher adopted the analytical descriptive method which depends on the collection of data on the phenomenon and its interpretation. The questionnaire wa

The present paper examines the genre of death notices in Iraqi newspapers in terms of its schematic and socio-cultural structure. Adopting Swales' [1990] rhetorical approach to genre analysis, the study has examined a corpus of 150 death texts

The search tried to achieve a major scientific goal represented by (Knowing the perspective that has been treated through press releases of woman articles in Al- Sabah newspaper), via:

1. Specifying the rate of woman topics in Al-Sabah newspaper, compared with the other subjects.
2. Revealing the nature of the topics of the woman that the newspaper dealt with.
3. Identifying the ID of journalistic-product that dealt with the woman topics.
4. Knowing the journalistic arts that the woman topics have been treated by.
5. Standing on the cases which woman topics concentrated on, through Al-Sabah newspaper.

The ceiling of the midbrain has a couple of optic lobes which are prominent and used as an optic center that reflex what it receives from eye retina fibers. The histology of optic tectum has been studied in Iraqi fish Barbus luteus (Heckel) . It was found that the number of optic tectum were six main strata organized from the outside to the inside as follows : the stratum marginal (SM), the stratum opticum (SO), the stratum fibrosum et griseum superficialis (SFGS), the stratum griseum central (SGC), the stratum album central (SAC), the stratum periventricular (SPV), . the tow last strata consider deep layers on the optic tectum. It was noticed that the superficial strata was the first (SM), while the thickest strata was the four (SGC), whic

The present paper is a qualitative descriptive study. It aims to examine the macro-cultural schemata addressing the concept of violence against women in Iraq from a cognitive linguistic point of view. To meet this objective, a number of Iraqi social caricatures have been selected from two popular and active Iraqi caricaturists, Odeh Al-Fahdawi and Nasser Ibrahim. The selection and the analysis of data have been achieved following the validity and reliability procedures and the ethical considerations. To meet this objective, Sharifian’s Model (2011) of Cultural Schemata has been adopted in data analysis. The study has concluded that the macro-cultural schemata regarding the concept of violence in the selected panels reveals that violenc