Iraq has the distinction of being a great potential of non-renewable natural resources,
especially crude oil and natural gas. Since the discovery of crude oil at the beginning of the
twentieth century in Iraq. Although the different of investment types, it contributed to the oil
sector in the provision of financial resources to the state treasury , since that date until the
present time.
Search has been marked by division ((The foreign investment in the oil sector in Iraq after
2003)) into three sections. The first section included a brief history of the development of
Iraq's oil potential in terms of oil reserves, and oil fields, and the quantities of production and
export. The second section reviewed the investment policies in the oil sector after 2003, the
foundations have been dealt with legislative and practical applications and signing investment
contracts after four licensing rounds. The third section, focused on the challenges of investing
in the oil sector in Iraq, such as strictly intellectual challenge, economic problems, legal
obstacles, security constraints and political differences . The search is over and ended by
conclusions.
Abstract—Over the two past decades, the rapid integration of capital markets underlined the necessity for developing a single set of high quality international accounting standards. The growing acceptance of international accounting standards has given power for International Accounting Standards Board (IASB) to work and develop this project. Iraq is a country where its accounting practices have been influenced by different philosophies from outside and inside Iraq during its modern history. After the fall of Saddam Hussain international institutions have begun to play an important role in reshaping Iraq’s economy including its accounting for oil. This paper investigates the challenges and opportunities for Iraq in transitioning from it
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ان استمرارية دول منطقة الشرق الاوسط بالسعي نحو حيازة القدرات النووية تعد في حد ذاتها كابحاً او محدداً اساسياً حيال انشاء منطقة خالية من اسلحة الدمار الشامل، فضلا عن عدم توافر الضمانات الكفيلة لا رساء مقومات الامن فيما بين دول الشرق الاوسط، مما ينعكس بالمحصلة سلبا على مقتربات الامن الاقليمي والدولي لمنطقة الشرق الاوسط، وبما يؤدي بطبيعة الحال الى ان تنتهج دولها سياسات امنية متعارضة ازاء بعضها البعض ضمن اطار
... Show Moreتعد الحروب أحد أخطر التهديدات في النظام العالمي; فهي تعد خرقا للقوانين والاعراف الدولية، والمبادئ الإنسانية، و من هنا تأتي دراسة أهمية موضوعنا الموسوم بـ (الاحتمالات المستقبلية للحرب الروسية – الأوكرانية و مدى انعكاسها على أمن دول شرق أوربا بعد العام 2022 ،)اذ يرتكز هذا البحث على دراسة واستعراض الاحتمالات المستقبلية )السيناريوهات) للحرب الروسية – الأوكرانية، والتي شنت من الحكومة الروسية بقيادة الرئيس الروس
... Show MoreThe COVID-19 pandemic has profoundly affected the healthcare sector and the productivity of medical staff and doctors. This study employs machine learning to analyze the post-COVID-19 impact on the productivity of medical staff and doctors across various specialties. A cross-sectional study was conducted on 960 participants from different specialties between June 1, 2022, and April 5, 2023. The study collected demographic data, including age, gender, and socioeconomic status, as well as information on participants' sleeping habits and any COVID-19 complications they experienced. The findings indicate a significant decline in the productivity of medical staff and doctors, with an average reduction of 23% during the post-COVID-19 period. T
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Symptoms of posttraumatic stress disorder are associated with various variables such as the exposure to traumatic events, sex and age. Such events could lead to negative cognitions towards self and the world. These cognitions, in turn, may lead to traumatic related disorders.
The present study aims to identify the percentage of traumatised individuals according to sex and age category variables. It also aims to assess the average of spreading symptoms of posttraumatic stress disorder of traumatised individuals according to sex and age category variables. Likewise, it aims to test variables significance in cognitions towards the world and the self according to the level of the spread of posttraumatic stre
... Show MoreThe current research examines the employment of indicators of stereotypes and the dimensions of organizational clarification to achieve planned organizational behaviour on a sample of employees in a number of departments of the Faculties of Engineering, University of Kufa, for a sample of (122) teaching staff. This research proposes the use of positive indicators of stereotypes for both the organization and employees and their awareness of what they want to obtain and what should be done for both parties and the removal of organizational clarity represented by the functional dimension that explores to what degree the employee's understanding of the internal strategy of the organization and the strategic dimension that searches fo
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The issue of the prisoners' rights and the way of dealing with them is not just a minor or
primary issue according to the contemporary attitudes to deal with criminals, but it is a fatal
issue that goes with the development of life and comprehension of human rights. As the
criminal is considered as a human-being who can be reformed and qualified, according to the
aims of the contemporary social service the prisoner is regarded as an idle human source who
can be reformed, treated and qualified so as to make him participate to improve his family and
society in the end.
This study aims at reconstructing the prisons bases when applying the laws of the lowest
level of treatment through the research of oppositions, atti
In light of the increasing interest in Child-rearing in nurseries and kindergartens and the most important experiences gained by the child at this stage that form the basis for the subsequent stages of her/his physical mental and social growth.
The significance of the research concentrates the need to asses the affecting variables on the child growth to create opportunities for her/him to have intact rearing.
The research also aims to classify these variables at each age level and highlight its moral role.
The problem of the research is the lack of clarity of different variables impact of the child growth in different age levels in nurseries and kindergart
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The study of triples seeks to deal with the comprehensive nature of the Qur’an texts, and the choice fell on the trilogy of great torment, pain, and humiliation in the Noble Qur’an - an objective study, the title of this research, in which I tried to shed light on these terms, and the nuances between them, and in particular torment The eschatological terminology varied, which can be summed up in three terms, namely the great, the painful, and the offensive. The types of torment, the pain is the painful one that is described by the severity of pain and its horror, as for the humiliating punishment, it is that which humiliates the one who has fallen on it, and the diversity of torment is due to the diversity of sins.
The aim of the research is to indicate the degree of arrangement of the tax branches discussed and the level of efficiency of their performance according to the dimensions approved in the tax diagnostic tool (TADAT). The checklist has been approved as a main tool in collecting data and information from the tax branches of the General Authority for Taxes and the number (8) branches represented by (Karrada , Karakh Center, Al-Rusafa, New Baghdad, Al-Dora, Karakh Al-Tafim, Al-Kadhimiya, Al-Bayaa), The statistical program (spss) was used to calculate the weighted arithmetic media, and we reached the research to a number of conclusions, the most important of which were: - Each of the subsections (Karkh Al-Ahram and Karrada) achieved an
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