Facing the Iraqi economy, a number of economic challenges that threaten the future of Iraq and the security of economic, political and social, such as poverty, unemployment, inflation and the dilapidated infrastructure and rising production costs and administrative and financial corruption, environmental pollution, water problems and the deterioration of agricultural and industrial production, etc., and over the seriousness of these challenges, they are intertwined and overlapping and growing worse, without the corresponding adoption of state strategies that will develop appropriate solutions and appropriate to resolve those challenges because of concern the subject of security and terrorism, which requires the development of an

Abstract

The leases, are regarded as one of the most controversial accounting issues in recent years, since they  represents one of the important sources of funding, which may be exploited by the tenant as off- Balance sheet Financing , which negatively affects the quality of financial reporting. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have "significant" interest in accounting for leases . FASB issued Statement of Financial Accounting Standards 13 on lease contracts in 1976 and IASB issued IAS 17 in 1980, which was amended in 1997 and IFRS 16, issued in January 2016, which will be effective on January 1, 2019 , to solve

It is out of question that USA foreign policy has a great superiority and
influence all over the world.
This study deals with all dimensions; aims; and challenges of the American
foreign policy. It aims to answer the following question: within the current changes in
the world, how can the aims of the American foreign policy be realized?

This competition between competing forces, organized into axes with conflicting objectives, is reflected in all regional affairs and the goals and interests of countries within them, including Iraq. Among the most important aspects impacted by the repercussions of international and regional competition in the region is Iraqi national security, based on its vital importance in preserving the sovereignty and entity of the Iraqi state, protecting the interests and cohesion of the state and people, ensuring and defending their present and future, and interacting with various regional and international activities. The Kurdistan Region, as an important part of Iraq with its own unique characteristics, may be one of the most important regi

The Al Mishraq site has been the subject of many scientific studies for the period before and
after the fire in 2003. Five visits to the site were conducted twice in 2003 for general fact-finding, twice
in 2004, and once in 2005 for detailed sampling and monitoring. Desk-based research and laboratory analysis of soil and water samples results indicate that surface water and groundwater pollution from Al Mishraq site was significant at the time of its operation. The primary pollution source was the superheated water injection process, while the principal receptor is the River Tigris. Now that the plant is idle, this source is absent. Following the June 2003 sulphur fire, initial investigations indicate that short damage to
vegeta

Smart water flooding (low salinity water flooding) was mainly invested in a sandstone reservoir. The main reasons for using low salinity water flooding are; to improve oil recovery and to give a support for the reservoir pressure.

In this study, two core plugs of sandstone were used with different permeability from south of Iraq to explain the effect of water injection with different ions concentration on the oil recovery. Water types that have been used are formation water, seawater, modified low salinity water, and deionized water.

The effects of water salinity, the flow rate of water injected, and the permeability of core plugs have been studied in order to summarize the best conditions of low salinity

Most of World nations are striving to provide the necessary needs to protect their economic properties assets against natural or abnormal disasters that may be inflicted on such property and the means that used by such countries to reduce the damages is insurance, whereas insurance as a system that collects and distributes different risks into the group thus  to achieve a social symbiosis between individuals. The system works to transfer the risks from the individual to the group and then distributes the losses to all members of the group.

According to the importance of the insurance sector and the need to develop it as well as working on improving its performance, this search aims to identify the ac