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
Banks represents financial institutions that influence the economy of any country and their evolution and development is the need to seek all states , communities, maintain and control a guarantee of the beneficiaries investors and to promote confidence, so the specialized organizations trying to set principles and rules must be adhered to and are Basel (II) of the necessary effects to be introduced and work on their application. Banks exposed by various risks one of them operational risks that have multiple effects on the activity of the institution itself, as well as the national economy, so this study was to find out what those effects and to find solutions and appropriate proposals to avoid Iraqi banks from the effects of risk,
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The research aims to study the role of e-government in enhancing institutional performance. The dimensions of e-government are: (support and commitment of senior management, technical structures, organization and human resources, knowledge and information, work procedures, attention to citizens' satisfaction, and client parties),while the dimensions of institutional performance are: (Service improvement, innovation, efficiency and effectiveness).
The research used electronic questionnaire as a main tool for data collection, The questionnaire included all the employees in the e-government project in Department of Government Coordinate and Citizen Affairs at the General Secretariat of the C
... Show MoreRepresenting banking supervision An important function performed by the Iraqi Central Bank, in order to achieve stability in the financial and banking system, and safeguard the rights of depositors, investors and other targets, and to realize the Iraqi Central Bank banking supervision actors on banks, there must be an awareness of regulatory bank's existing control and subject them, as well as the role of banking oversight interested in spreading this awareness.
So sought search to find out the role played by the Iraqi Central Bank in raising awareness of the regulatory banking between the parties to the regulatory process, through the presentation and analysis of the legal framework for banking supervision and awareness supervisory
The current research aims to shed light on the Global Reporting Initiative (GRI), which helps to report financial and non-financial information by economic units in general and listed on the Iraq Stock Exchange in particular. The research was based on a main premise that apply the criteria of the Global Reporting Initiative (GRI) would provide useful information to users to help them make appropriate decisions. To achieve the goal of the research, the descriptive analysis method was used, and quantitative analysis was used. At the level of the descriptive analysis method, a desk survey was conducted. As for the quantitative analysis, it relied on applied data through a questionnaire form (Questioners) as a research tool, and the
... Show MoreVirtual reality technology is the science of the embodiment of things and move spontaneously among non-real from one place to another with the full sense of the form, touch, sound, enables the user tried out and deal with it, like a real natural world and open up new worlds for human ambitious to let him overlooks the supposed world. Internet has become part of our daily lives, especially with the presence of mobile devices; that revolutionized the world of social networking. Access to information and build relationships change in the era of digital technology. The woman is not in isolation from this era; she found to herself a wide area for the production of ideas.
When we talk about woman in the modern means of communication, this a
The aim of the research is to determine the requirements for developing the technical capabilities of the agricultural extension service providers to face the effects of climatic changes in Baghdad Governorate, to achieve the goal of the research and in order to obtain the respondents’ approval of the requirements (28) requirements were identified in the light of the literature and studies related to the subject and the opinions of specialists to develop the technical capabilities of the agricultural extension service providers distributed on two axes (the ability to know the effects of climate changes, the ability to know the practices to reduce the effects of climate changes). The
The ration card system is a kind of support provided by the state to individuals through the provision of essential goods at subsidized prices during the period of war or crisis. For many years, the ration card was an essential source of food supplies to Iraqis, especially under the economic siege of the nineties, But after the events of 2003 and the passage of Iraq's political and economic changes required radical reforms in the ration card system according to the recipes of the International Monetary Fund. It was evident from the estimation of the demand function that the price did not have the greatest impact on this type of goods because the ration card items are subsidized by the government. There is also a
... Show MoreThis study attempts to test the possibility of developing organizational performance in Zain Telecom by adapting the philosophy and concept of Organizational Identification and its dimensions, the most important of which are (Organizational Identification, organizational loyalty, organizational affiliation).To achieve the goal, the research relied on the questionnaire method, which is one of the methods of collecting information in field studies.
Communities seek to achieve the economic growth through the optimal use of resources. The human resource is considered the most important of those resources where the insurance institutions take the larger role in the protection of this resource and reducing the impact caused by dangers realization that endures. The general Iraqi insurance company is considered the leading in the field of life insurance since it was founded, and until now.
This research is based on an analyzing the relation between premiums and compensations of life insurance, for individual and the group insurance, and a reality of the
... Show MoreIn this research, that been focused on the most important economic benefits expected when applying the three standards of sustainability in construction projects (economic, environmental and social). Fuzzy AHP, a multi-decision decision-making technique for evaluating construction projects. Which when used we get the speed and accuracy in the results. Using this technique will reduce uncertainties decisions significantly (fuzzy environment), that found in most projects .The results of the data analysis showed that the economic standards take the greatest relative importance (60%) among the three sustainability standards. Therefore, the implementation of any standards need a cost so the economic benefit of any proje
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