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jeasiq-1898
Requirements for the Application of IFRS 17 in the Iraqi Environment
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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 Financial Reporting Standard in the insurance companies. The practical aspect was to identify the most important requirements that represent the pillars that help the Iraqi insurance sector companies to adopt the standard and apply it in their companies. The sample was represented by the Iraqi (governmental) insurance companies, the national and Iraqi insurance companies as well as the Iraqi reinsurance company. The researchers reached a number of conclusions, perhaps the most notable: that there is a weakness in the adoption of international standards for financial reporting in the Iraqi environment as well as the absence of a mechanism to move towards the application of the standard (IFRS17), and the researchers recommended a number of recommendations, the most important of which: Iraqi study of the application of IFRS requirements (IFRS17) which will contribute to overcoming the challenges applied locally in the Iraqi environment           

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Publication Date
Mon Dec 28 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
Predicting the Sporting Achievement in the Pole Vault for Men Using Artificial Neural Networks
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The physical sports sector in Iraq suffers from the problem of achieving sports achievements in individual and team games in various Asian and international competitions, for many reasons, including the lack of exploitation of modern, accurate and flexible technologies and means, especially in the field of information technology, especially the technology of artificial neural networks. The main goal of this study is to build an intelligent mathematical model to predict sport achievement in pole vaulting for men, the methodology of the research included the use of five variables as inputs to the neural network, which are Avarage of Speed (m/sec in Before distance 05 meters latest and Distance 05 meters latest, The maximum speed achieved in t

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
BUMPINESS IN THE ATMOSPHERE IN IRAQ STUDY IN THE GEOGRAPHY OF CLIMATE
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Bumpiness in the atmosphere is the vertical movement of air, whether
upward or downward movement and the bumpiness is accompanied by areas
of unrest in the air and wind. And contribute to each of the coups thermal
fronts, wind, wind and thunderstorms. Moreover, bumpiness is net of the
reasons that lead to circumstances is appropriate to cut the wind, and this
contributes to the formation of bumpiness in the atmosphere. The study found
that the noon of the times, which is expected to occur where clear-air
bumpiness during flights because of the warmth of the earth's surface. The
study found increased incidence of air hole during the summer, especially
July, due to increased incidence of coup surface, while the s

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Publication Date
Sat Mar 26 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the marketing intelligence system in the quality of the insurance service : Applied research in the National Insurance Company
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The current research seeks to identify the role of the marketing intelligence system in its dimensions (customer intelligence, market intelligence, competitor intelligence, insurance product intelligence, sales representatives) and its reflection on improving the quality of the insurance service provided by the National Insurance Company represented in its dimensions (reliability, response, tangibility, Safety, the spirit of empathy, communication) adopted in the current research, and based on that, the research came as an attempt to find out the extent to which the research sample company can apply the approach of the marketing intelligence system and its impact on improving the quality of the insurance service provided to custo

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Asemi-Empirical Study of the Adsorption of Some Organic Pollutants on Modified Iraqi Clays
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In this work semi–empirical method (PM3) calculations are carried out by (MOPAC) computational packages have been employed to calculate the molecular orbital's energies for some organic pollutants. The long– chain quaternary ammonium cations called Iraqi Clays (Bentonite – modified) are used to remove these organic pollutants from water, by adding a small cationic surfactant so as to result in floes which are agglomerates of organobentonite to remove organic pollutants. This calculation which suggests the best surface active material, can be used to modify the adsorption efficiency of aniline , phenol, phenol deriviatives, Tri methyl glycine, ester and pecticides , on Iraqi Clay (bentonite) by comparing the theoretical results w

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Publication Date
Sun Jul 12 2020
Journal Name
Medico-legal Update
Assessing the Response of a Sample of Iraqi Asthmatic Patients to Different Medication Regimens
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Asthma is a chronic inflammatory disease of respiratory airways characterized by distinctive history of respiratory symptoms due to variable airflow obstruction which reverses either spontaneously or in response to certain medications. Acetylcholine is a parasympathetic neurotransmitter which plays fundamental roles in the development of persistent asthma. Treatment guidelines recommend using medium doses of inhaled corticosteroids in addition to another controller bronchodilator instead of using high doses inhaled steroid alone for treatment of moderate to severe persistent asthma. The inhaled long acting muscarinic antagonist, tiotropium, was approved recently to control unresponsive asthma to inhaled corticosteroid with or without a long

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Physics: Conference Series
Determination of the Fertility of Southern Iraqi Soil Using Laser - Induced Breakdown Spectroscopy System
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In this work, seven soil samples were brought brought to study and analyses the element concentrations from different southern regions of Iraq using laser-induced breakdown spectroscopy (LIBS) technique. It has been documented as an atomic emission spectroscopy (AES) technique. Laser-induced plasma utilized to analyze elements in materials (gases, liquids, and solids). In order to analyze elements in materials (gases, liquids, and solid). The Nd: YAG laser excitation source at 1064 nm with pulse width 9 ns is used to generate power density of 5.5 x 1012 MW/mm2, with optical spectrum in the range 320-740 nm. From this investigation, the soil sample analysis of the southern cities of Iraqi, it is concluded that the rich soil element of P, Si,

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Publication Date
Sun Jan 26 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
العوامل المؤثرة على اختيار موقع المشروع الصناعي وأثر ذلك على تلوث البيئة
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There is no doubt though all endemic industrial must be accompanied by environmental contamination problem that is closely linked increased industrial activity on the one hand and increase the size of the problem put this industrial waste on the other, and therefore the risk to natural resources and ecosystems as a result of the presence of development projects (especially industrial ones) so it was There must be a sound footing for the sitting of industrial zones and see how their commitment to the appropriate conditions to preserve the environment and enact strict laws to achieve this and prepared well prepared to avoid the numerous errors at the social, economic and technical, environmental and health.

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Publication Date
Wed Mar 30 2016
Journal Name
College Of Islamic Sciences
The impact of the Qur'anic expression on the poetic picture In Oriental poetry in the eighth century AH
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This research deals with the poetic image of poets of the eighth century poetic, where they embodied the features of the religious life in which they live, and their impact on the Koranic text in the reflection of the image on their poems, where it becomes clear the ability of the poet at that stage to clarify the aesthetic components of the poetic text; Investigations, singled out the first topic: the analogy, and the second metaphorical picture, and the third: the picture.

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Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Use the Style of the Activity Based Cost time Drivine (TDABC) and its Impact on the Untapped Resources: Empirical study in the General Company for Textile Industries - Wasit
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   The research aims to identify the importance of using the style of the cost on the basis of activity -oriented in time TDABC and its role in determining the cost of products more equitably and thus its impact on the policy of allocation of resources through the reverse of the changes that occur on an ongoing basis in the specification of the products and thus the change in the nature and type of operations . The research was conducted at the General Company for Textile Industries Wasit / knitting socks factory was based on research into the hypothesis main of that ( possible to calculate the cost of activities that cause the production through the time it takes to run these activities can then be re- distributed product cost

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
An Analytical Study of the Impact of Military Spending on the Chinese Economy Growth for the Period (1990-2018)
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     The increase in military spending has become a feature of the times for many countries, including China. They have sought to increase their defence spending, not with the aim of domination and possession, but rather to protect their economic interests and to secure their foreign trade. The research aims to identify the impact of military spending by studying the nature of defence spending and its role in providing security. And stability and facilitating foreign investment in it, as well as storming the military industry, securing some humanitarian supplies, and participating in a variety of public works that can be used in the civil and military fields, and the aim of the research is to id

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