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
The research hypothesizes is that the external Environment
has the responsibility concerning decisions making and behavioral
upon industrial firms. It is, Furthermore, an attempt to review the
problem of closures of private industrial firms in the country, during
the period (1976-1985), i.e. prior to and during the Iraqian- Iranian
war.
The behavioral approach of industrial geography has been
adopted as a theoretical background and the statistical test has
been practiced for the applied purposes.
As result, the research comes out with suggestions,
depending upon previous trials in the field of direction and
formulation of the of the private industrial sector. The chief point
among th
The performance of the Indian wheat varieties (PBW34, PBW343 and WH542) was compared with the local varieties (Tamose – 2 and Abu Ghareeb). The experiment was conducted during two seasons first 2000-2001 and second 2001-2002 at AL- Twaitha experimental station , middle of Iraq. The results showed that (Tamose – 2) exceeded the other varieties in plant height and heading date in the two seasons, while WH542 gave the lowest plant height. PBW34 variety showed a significant increase in 1000 grain weight followed by PBW343 in the second season. Moreover, PBW34 and PBW343 gave the highest average of 50 spike weight in the second season. 
... Show MoreThe railways network is one of the huge infrastructure projects. Therefore, dealing with these projects such as analyzing and developing should be done using appropriate tools, i.e. GIS tools. Because, traditional methods will consume resources, time, money and the results maybe not accurate. In this research, the train stations in all of Iraq’s provinces were studied and analyzed using network analysis, which is one of the most powerful techniques within GIS. A free trial copy of ArcGIS®10.2 software was used in this research in order to achieve the aim of this study. The analysis of current train stations has been done depending on the road network, because people used roads to reach those train stations. The data layers for this st
... Show MoreCharacterized Iraq, being one of the oldest countries where oil was discovered in the Middle East since 1927, and possess a vast oil reserves. In addition, the production and marketing of Iraqi oil continued since 1934 and until the present time. Over the past eight decades, the range of economic benefit of the financial Iraq’s oil resources varied according to the applicable forms of investments in the oil sector in Iraq.
This research included a study
... Show MoreIraq has the second largest proven oil reserves in the world. According to oil experts, it is expected that the Iraq's reserves to rise to 200+ billion barrels of high-grade crude.
Oil is a strategic commodity for producing and exporting countries in general, and Iraq in particular, as demonstrated by the international experience that oil is an important means to achieve economic growth, an important tool in the overall economic, social and political development. It is also an important source of hard currency for any national economy and a means to connect the local economy and the global economy. In this paper we focus our attention on selecting the best regression model that explain the effect of human capita
... Show MoreThe goal of the study is to discover the best model for forecasting the exchange rate of the US dollar against the Iraqi dinar by analyzing time series using the Box Jenkis approach, which is one of the most significant subjects in the statistical sciences employed in the analysis. The exchange rate of the dollar is considered one of the most important determinants of the relative level of the health of the country's economy. It is considered the most watched, analyzed and manipulated measure by the government. There are factors affecting in determining the exchange rate, the most important of which are the amount of money, interest rate and local inflation global balance of payments. The data for the research that represents the exchange r
... Show MoreThe practice by the administration of human resources on effectiveness of organization crisis as two knowledge fields , it were be until now as center for many studies, but the collect it, study of relation between them ,and The role of practices by the administration of human resources on effectiveness of organization crisis administration were considered a new study and first according to the available and showing studies at this field .
The problem of this research was specified by answer for the question that deal for size of consciousness at the ministry of interior for import of&nbs
... Show MoreThe Islamic Banks including the Iraqi ones are often resorted to support their governance frameworks in order to improve its competitiveness in their communities. Where, those banks are looking for activities that enhance their governance; one of these activities is Shariah Audit that provided the auditing capabilities to face of developmental challenges and increase competitiveness. Therefore, the content of this paper, discusses know-how to use the Shariah Audit and its references in support of the Shariah Governance in the Iraqi Isla
... Show MoreAbstract
There has been a heated controversy over the role the financial policy plays and how sufficient it is in affording the financial burden. This burden is known as the operational current expenses which the governments of various countries mainly afford, despite the discrepancy in the government’s economic policy. After the deterioration and deficit in the state budget in all countries nowadays, it was necessary to find an appropri
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