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
Abstract
Due to the lack of previous statistical study of the behavior of payments, specifically health insurance, which represents the largest proportion of payments in the general insurance companies in Iraq, this study was selected and applied in the Iraqi insurance company.
In order to find the convenient model representing the health insurance payments, we initially detected two probability models by using (Easy Fit) software:
First, a single Lognormal for the whole sample and the other is a Compound Weibull for the two Sub samples (small payments and large payments), and we focused on the compoun
... Show MoreThe 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
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This study is studied one method of estimation and testing parameters mediating variables in a structural equations model SEM is causal steps method, in order to identify and know the variables that have indirect effects by estimating and testing mediation variables parameters by the above way and then applied to Iraq Women Integrated Social and Health Survey (I-WISH) for year 2011 from the Ministry of planning - Central statistical organization to identify if the variables having the effect of mediation in the model by the step causal methods by using AMOS program V.23, it was the independent variable X represents a phenomenon studied (cultural case of the
This research deals with the most important indicators used to measure the phenomenon of financial depth, beyond the traditional indicators, which are called quantitative indicators, which is shown to be inadequate to show the facts accurately, but it may come in the results of a counterfactual, although reliable in econometric studies done in this regard.
Therefore, this research has sought to put forward alternative indicators, is the structural indicators, and financial prices, and availability of financial instruments, and cost of transactions concluded, in order to measure the phenomenon of financial depth.
After using and analyzing data collected from countries the research
... Show MoreThe 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 MoreThe escalating development of technology is one of the distinctive features of the communication environment in the field of sending and receiving satellite broadcasts of television channels in general and Iraqi satellite channels in particular, which contributed to the wide and rapid spread and reaching outside the drawn boundaries and bypassing even natural obstacles, and what is important in this is the communication content that these broadcasts Channels and its impact on the recipient due to the media, cultural, educational and entertainment content it provides, and in our research we will analyze the communication content of the Iraqi satellite channel by choosing one of its dialogue programs that coincided with the events of the l
... Show MoreIn this research, has been to building a multi objective Stochastic Aggregate Production Planning model for General al Mansour company Data with Stochastic demand under changing of market and uncertainty environment in aim to draw strong production plans. The analysis to derive insights on management issues regular and extra labour costs and the costs of maintaining inventories and good policy choice under the influence medium and optimistic adoption of the model of random has adoption form and had adopted two objective functions total cost function (the core) and income and function for a random template priority compared with fixed forms with objective function and the results showed that the model of two phases wit
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The study aims at building a mathematical model for the aggregate production planning for Baghdad soft drinks company. The study is based on a set of aggregate planning strategies (Control of working hours, storage level control strategy) for the purpose of exploiting the resources and productive capacities available in an optimal manner and minimizing production costs by using (Matlab) program. The most important finding of the research is the importance of exploiting during the available time of production capacity. In the months when the demand is less than the production capacity available for investment. In the subsequent months when the demand exceeds the available energy and to minimize the use of overti
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