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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
Sat Nov 14 2020
Journal Name
Journal Of Information Systems And Telecommunication (jist)
Optical Power Distributions for 4×4 MIMO Visible Light Communications in Indoor Environment
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Visible Light Communication (VLC) has emerged as a powerful technique for wireless communication systems. Providing high data rate and increasing capacity are the major problems in VLC. Recent evidence suggests that Multiple Input Multiple Output (MIMO) technique can offers improved data rates and increased link range. This paper describes the design and implementation of visible light communication system in indoor environment exploring the benefits of MIMO. The specific objective of this research was to implement a 4× 4 Multiple Input (LEDs) Multiple Output (photodetectors)-VLC communication system, where a 16 white power LEDs in four arrays are setting up at transmitter and four RX modules are setting up at receiver side without the nee

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Publication Date
Wed Feb 22 2023
Journal Name
Iraqi Journal Of Science
Facies, Depositional Environment and Cyclicity of the Fatha Formation in East Baghdad Oil Field, Iraq.
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This study deals with establishing the depositional environment of the Fatha Formation through facies analysis. It also deals with dividing the formation into units based on the rhythmic nature. Data from selected shallow wells near Hit area and deep wells at East Baghdad Oil field are used. Five major lithofacies are recognized in this study, namely, greenish grey marl, limestone, gypsum (and/or anhydrite), halite and reddish brown mudstone (with occasional sandstone).The limestone lithofacies is divided into three microfacies: Gastropods bioclastic wackestone microfacies, Gastropods peloidal bioclastic packstone, and Foraminiferal packstone microfacies.The lithofacies of the Fatha are nested in a rhythmic pattern or what is known as sh

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Use of Nondestructive Evaluation Technology in the Rationalization of costs: An Application In Baghdad Soft Drinks Company " Private Contribution"
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Big developments in technology have led to upset the balance of ideas, given of its own post new properties for products not provided by traditional technology, especially economic units operating within the industrial sector, and therefore it is important to develop the Iraqi industrial sector and interest to do its vital role in light Of progress technological, and the cost accounting has benefited from this technology to development its goals in the regulatory process through the use of non-destructive evaluation perspective in carrying out its functions and to provide appropriate assistance for the use of the products, which were traditional accounting does not take them into consideration. The research aims to a statement that the u

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Publication Date
Sun Aug 01 2021
Journal Name
Journal Of Environmental Chemical Engineering
Green synthesis for novel sorbent of sand coated with (Ca/Al)-layered double hydroxide for the removal of toxic dye from aqueous environment
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Publication Date
Wed Dec 28 2022
Journal Name
Al–bahith Al–a'alami
Frames of Al-Alam TV channel’s handling of the Iraqi and Lebanese protests Analytical study of the main news bulletin for the period from October 1, 2019, to December 31, 2019
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        In October 2019, Iraq and Lebanon witnessed widespread protests, which aroused the interest of the media, as they began with demands for the provision of services, then escalated with the overthrow of the political system. The researchers chose a satellite channel that represents a direction for a country accused of entering the line of protests. This paper aims to analyze the main bulletin of Al-Alam channel to find out how it deals with the protests in the news. It is classified descriptively, using the survey method and the method of content analysis. The study community was represented by the main news bulletin of Al-Alam channel. The researchers adopted a deliberate sample for the period from 1/10/2019 to

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Publication Date
Thu Sep 01 2016
Journal Name
Journal Of Engineering
Application of Artificial Neural Network for Predicting Iron Concentration in the Location of Al-Wahda Water Treatment Plant in Baghdad City
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Iron is one of the abundant elements on earth that is an essential element for humans and may be a troublesome element in water supplies.  In this research an AAN model was developed to predict iron concentrations in the location of Al- Wahda water treatment plant in Baghdad city by water quality assessment of iron concentrations at seven WTPs up stream Tigris River. SPSS software was used to build the ANN model. The input data were iron concentrations in the raw water for the period 2004-2011. The results indicated the best model predicted Iron concentrations at Al-Wahda WTP with a coefficient of determination 0.9142. The model used one hidden layer with two nodes and the testing error was 0.834. The ANN model coul

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A Proposed Audit Program for Lease Contracts in Insurance Companies Applying (IFRS16)
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Abstract:

                 The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of concl

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Assessing the financial performance of the Chambers of the municipalities of Babylon , Karbala ,applied research comparative ((Search unsheathed))
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Abstract
             Shorten the research problem that there is no system or model to evaluate the financial performance of the departments of municipalities where it is not possible for a person or institution both to know or to know their success in terms of the financial work of failure and where it is now than those without assessing the financial performed, authorized to be and necessities FATF is the financial performance assessment, which is the work unfinished aspects without Hence the work came in this study to study and diagnose and analyze financial data in a sample of municipal departments in order to develop a model to assess the financ

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Publication Date
Sun Mar 01 2015
Journal Name
Journal Of Engineering
Scheduling of Irrigation and Leaching Requirements
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Iraq depends mainly on Tigris and Euphrates Rivers to provide high percentage of agricultural water use for thousands years. At last years, Iraq is suffering from shortage in water resources due to global climate changes and unfair water politics of the neighboring countries, which affected the future of agriculture plans for irrigation, added to that the lack of developed systems of water management in the irrigation projects and improper allocation of irrigation water, which reduces water use efficiency and lead to losing irrigation water and decreasing in agricultural yield. This study aims at studying the usability of irrigation and leaching scheduling within the irrigating projects and putting a complete annual or seasonal irrigatio

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Publication Date
Mon Aug 21 2023
Journal Name
Sport Tk-revista Euroamericana De Ciencias Del Deporte
Organizational affiliation in the absence of financial allocations for members of the Iraqi Olympic sports federations
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