The agricultural sector suffers from many risks and natural disasters, such as droughts and heavy rains that cause floods, as well as hail and agricultural pests, etc., that threaten agricultural activity and reduce it, which leads to the failure of farmers and peasants for fear of being subjected to continuous losses. Nevertheless, we notice almost complete reluctance to move towards agricultural insurance, due to the dependence of farmers on the government, which adopts the principle of compensation instead of agricultural insurance when natural disasters happen despite the difficulties and financial hardship as well as the suspicion of corruption that haunt the compensation process and this represents the most important problem for research In addition to the weakness of agricultural insurance With its current mechanisms and the absence of its own law that includes government support. The importance of the study is highlighted through the role of agricultural insurance in continuing to secure farmers ’income and ensuring food access to the citizen, as it is a true contributor to reducing agricultural risks. The research aims to analyze the current reality to find new frameworks by proposing a draft law on agricultural insurance and establishing a fund for managing agricultural risks that will be a substitute for the law in the event that it is not legislated or because of the delay in the legislative procedures of the law. The research reached several conclusions, the most important of which is the absence of a law on agricultural insurance, in addition to the absence of any government support for this activity other than global experiences. Several recommendations were presented, the most important of which are:The necessity of having a strategy for agricultural insurance that includes government support for insurance premiums of no less than 30% and the establishment of a Shareholding company consisting of the public and private sectors, In addition to forming of specialized committees to establish a partnership between farmers and the Ministry of Agriculture to raise awareness of this type of insurance. Introduction :
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 Fin
... Show More
Receipt date: 12/28/2020 accepted date: 20/1/2021 Publication date: 12/31/2021
This work is licensed under a Creative Commons Attribution 4.0 International License.
Russia has emerged as a rising and influential power in the international arena, especially with Vladimir Putin's assumption of power and his desire for the rise of Russia and the end of the "unipolarism" represented by the hegemony of the United States of
... Show More
The road networks is considered to be one of the determinants that controls to specify the areas of human activities, which it depend on to specify the arrival cost , in addition it is useful to achieve the connectivity for interaction and human activities , and shorten the distance and time between the population and places of service. The density of the road network in any space directly affected by the density of population and the type of economic activities and administrative functions performed by the space. On this basis, the subject of this study is reflected in the quantitative analysis of the roads network in the Governorate of Karbala. The study consists the quantitative analysis for the roads network and the Urban Nodes in th
... Show More
(1)
(1)
Investing in renewable energies, including biomass, is an important topic in Iraq. Research indicates that there is great potential for renewable energy in Iraq, including biomass, but achieving this great potential requires clear strategies and significant investments. This research sought to determine the amount of biomass energy that can be produced by the residues of eight Iraqi crops: wheat, barley, oats, corn, rice (straw), rice (husk), cotton, and sugar beets. could produce. Calorific value and accessible residue amount were considered to determine the residue's potential for energy. Estimates for 2021 showed that 1,308,516 tons of agricultural residue would be available overall for the eight crops. The two crop
... Show More
Abstract
This research aims to know the effect of job burnout in the worker’s performance. The researcher presented a theoretical basis for job burnout and the worker's performance. In order to achieve the objectives of the research, a hypothesis was drawn up that determines the nature of the relationship between the independent variable of job burnout and its dimensions (reduced personal accomplishment, depersonalization, Emotional Exhaustion) and variable dependent performance of workers dimensions (productivity, job satisfaction, organizational commitment, creativity), And to represent the volume of this community according to (de Morgan, D. Morgan) glo
... Show More
The relationship between costs of environment and costs of product life – cycle. Boubtlessly when the economical unit exercise their productive works, they lead to pollution in water, air and soil as well as all stages of product life- cycle from Rans Dstage, production stage, packaging stage and finally abandonment stage- Pollution causes environmental costs. Lgnoring or hiding environmental costs and no taking them in consideration with product cost lead to a wrong account of preduot cost.
Therefore, environmental costs should be included and matched for all stages with in product costs to know which activities, processes
... Show More
(1)
The United States government allowed Native Americans to abandon their reservations in the 1950s and 1960s. The historical, social, and cultural backgrounds shaped the forms and themes of works by American Indian writers who urged people to refuse their culture's sense of shame. Moreover, their behavior corresponded with the restoration of individuals to their rituals after disappointment, loss of sense of life, and mental illness performed from the influence of mainstream American society. Among these writers, N. Scott Momaday and Leslie Marmon Silko participate in similar interest in portraying characters caught between indigenous beliefs and white mainstream standards.
The construction of
... Show More
Abstract\
The value chain analysis is main tools to achieve effective and efficient cost management; it requires a depth and comprehensive understanding for all internal and external activities associated with creating value. Supply chain as apart of value chain, that means managing it in active and efficient can achieve great results when adopting a comprehensive and integrated performance for these two chains activities. The research aims to identify possible ways to integrate the performance of value and supply chains of the sample" Kufa-cement plant" and determine the effect of this integration in enhancing customer value. The research arrival that logical and integrated analysis of value and supply chains helps
... Show More
(1)