The purpose of the International Financial Reporting Standard (IFRS 15) is to determine the basis for reporting useful information to the users of financial reports on the nature, amount, timing and uncertainty about revenues and cash flows arising from a contract with a customer. It is based on specific conditions for recognizing revenue from the contract. When the two parties to the contract or one of them fulfil the performance obligations, specifically after the customer has the ability to exercise control over the product or service that is the subject of the contract. As a result of the failure of the revenue reporting requirements in the Iraqi environment to provide adequate and honestly representative information on the o

Search procedures on the treatment research has tended include what cam followers Astaratejaat available to the business organizations to achieve competitive advantage and continued benefits of the form in which the organization can maintain its success in the race competitive and increase production efficiency. 

The objectives of the study , the study came with  the number of goals and the most important one the  knowledge of the relationship and the influence between the variables of the study and review of the latest literature frameworks intellectual and philosophical to the variables of the study and come up with recommendations that could help the organization improve its performance .

The tourism activity is one of the pillars on which the economy of any country is based , the importance of the tourism sector is reflected in its potential to become an effective development alternative in many countries, especially Iraq ,this has a direct impact on the national economy as an important source in attracting hard currency and eliminating unemployment. Adding the Iraqi Marshlands to the list of effects makes it contribute to diversification of sources of income and stimulating rest of the economic sectors, the potentials and qualifications possessed by Iraq in the field of tourism and monuments have a significant impact on the state budget if they were exploited optimally. The research aims at identifying the contr

The research aims to reveal the impact of media policy in Iraqi media outlets on the level of objectivity in these outlets. A study from the communicators’ point of view where the researcher used a survey method on the communicators in media outlets to reveal the extent of media policies knowledge as well as the pressures exerted by this policy on communicators in media outlets. It also reveals the extent of their commitment to objectivity, neutrality in dealing with information and the way used to transfer it.
The research sample included (179) respondents from communicators in a range of Media outlets such as (Press, Radio, and Television), The researcher was careful with the diversity of the sample, and

The research aims to identify the extent to which Iraqi private banks practice profit management motivated by reducing the taxable base by increasing the provision for loan losses by relying on the LLP it model, which consists of a main independent variable (net profit before tax) and independent sub-variables (bank size, total debts to total equity, loans granted to total obligations) under the name of the variables governing the banking business. (Colmgrove-Smirnov) was used to test the normal distribution of data for all banks during the period 2017-2020, and then find the correlation between the main independent variable sub and the dependent variable by means of the correlation coefficient person, and then using the multiple

The traditional method adopted in the preparation of the general budget in Iraq is not consistent with developments in the size specification response and spending and the associated weakness in the size of the amounts earmarked for investment projects which could adversely affect future generations and not to enable them to continue the development, which requires talking to estimate the adoption of style public expenditure in the state budget and reduce waste and extravagant where and invest public revenues of the state in investment projects and preservation of the environment and natural resources in order to ensure the benefit of future generations system, according to the system serves to achieve the overwhelming majority of member

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

ﺔﻴﻋﺍﺫﻹﺍ ﺕﺎﻴﻨﻘﺘﻟﺍ ﻡﺍﺪﺨﺘﺳﺍ ﰲ ﲑﺒﻛ ﺭﻮﻄﺗ ﻦﻣ ﻝﺎﺼﺗﻻﺍ ﺮﺼﻋ ﻩﺪﻬﺷ ﻱﺬﻟﺍ ﺖﻗﻮﻟﺍ ﰲ ﺔﻴﻧﻮﻳﺰﻔﻠﺘﻟﺍﻭ ﺍ ﺢﺴﻓ ﰲ ﻢﻬﺳﺃ ﺕﺎﻄﶈﺍ ﺀﺍﻮﺳ ﺔﻴﻧﻮﻳﺰﻔﻠﺘﻟﺍ ﺕﺍﻮﻨﻘﻟﺍ ﺚﺒﻟ ﻊﺳﺍﻮﻟﺍ ﻝﺎ ( ﺔﻴﺿﺭﻷﺍ ﺔﻴﻠﺑﺎﻜﻟﺍ ﻭﺃ ﺔﻴﺋﺎﻀﻔﻟﺍ ﻭﺃ ( ﱵﻟﺍ ﺔﺻﺎﳋﺍ ﺔﻴﺋﺎﻀﻔﻟﺍ ﺕﺍﻮﻨﻘﻟﺍ ﻦﻣ ﺪﻳﺪﻌﻟﺍ ﺭﻮﻬﻇ ﰲ ﺎﻀﻳﺃ ﺪﻋﺎﺳ ﺎﳑﻭ ، ﺕﺎﻴﺋﺎﻀﻔﻟﺍ ﺭﻮﻬﻇ ﻚﻟﺫ ﻞﺒﻗ ﺩﺎﺳ ﻥﺃ ﺪﻌﺑ ﺔﻴﻣﻮﻜﺣ ﲑﻏ ﺕﺎﻴﻌﲨ ﻭ

The importance of the current study  lies in the  importance of the  Tax policy that  being considered one of the most important tools working on fulfilling  the  social,  financial  and economic  goals  and improving  the investment environment  in the country  to become  having the ability to  activate the  national economy. The current study  has  referred  that  (  Has  the  tax planning  practiced by  the Iraqi  contribution  companies  led to increase  the  far-term tax  outcome through  getting  benefit of   the monetary  funds  and expansion in&nbs

   The research aims to determine the nature of the effect of long . term finance with Net profit which get by the organization from a grubs of finance sources which the organization can choose among them to funding its operations it is  one of the basic necessities Net income . Despite this importance , however there is a distinct lack of many Iraqi organizations in the study of the relationship effect of between these two variables and this the reaserch problem .

          The data of research were obtained the annual guide of Iraqi market for securities where a data of sample of Iraqi Banks was selected which were five banks from 2004 to 2007 , most of the analysis re