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

The expansion of the social media environment has created its own linguistic realities which involve more colloquial communication and practical employment of language. This research focuses on nominalizations in detail, which are originally formed words that have been changed for a noun role. These nominalizations are examined within the context of Facebook posts. The research aims to discover the various nominalizations used and how often they appear in a large sample of data from Public Facebook Posts Corpora. Computational linguistics opened new fields of study and enabled researchers to study large amounts of data easily, making it easier to identify patterns. Two computational methods of identifying nominalization in a large dataset w

The study aims to identify the degree of Tabuk University practices to raise the intellectual awareness of students through scientific research, as well as to identify the degree of Tabuk University practicing to raise the intellectual awareness through the educational process (faculty member – activities). The study also seeks to identify the degree of Tabuk University practicing to raise the intellectual awareness of students through community service and university media. The study is descriptive in nature that employed the questionnaire as a tool in collecting data. Total of (540) students were chosen randomly from different colleges at universities of Tabuk to form the study sample. The results showed that faculty member has pract

We need to know the basic facts concerning planning top and bottom limits including any critical levels or the threshold over which the cost would be much higher for land development. Therefore this paper concerned with Baghdad Municipality decision No.2/1004 dated 7/12/2004. The reason behind this decision is the hope to face up at least in the severe housing crisis in the city of Baghdad. This paper attempts to know the attitude of the local community in the general through a field study of people living near such dwelling where third floors are added of. This might indicate any positive or negative effects whether on short or long-term including its effect on the theoretical side including the population growth of Baghdad, the

Abstract

          The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar

: تفرض مرحلة إعادة بناء الدولة أو مرحلة بناء الدولة حالتين متقاربتين، لكن تختلف تجربة كل منهما عن األخرى، ففي الحالة األولى نعني بها أن دولة ما متكاملة المقومات سواء القانونية أو السياسية أو االقتصادية، وتمتلك هذه الدولة الشرعية القانونية واالعتراف الدولي، لكن تتعرض هذه الدولة لألزمة سواء كانت ثورة أو انقالب أو احتالل، وإلى السقوط ونهاية نظامها السياسي القانوني ومن ثم إعادة بناء الدولة ومنظومتها السياسية..

تعد المواطنة مبدأ ومرجعية دستورية وسياسية لا تلغي عملية التدافع والتنافس في الفضاء الاجتماعي ، نضبطها بضوابط الوطن ووحدته القائمة على احترام التنوع وليس على نفيه ، والساعية بوسائل قانونية وسلمية للافادة من هذا التنوع في تمتين قاعدة الوحدة الوطنية ، بحيث يشعر الجميع بان مستقبلهم مرهون بها ، وانها لاتشكل نفيا لمحو حياتهم ، وانما مجالا للتعبير عنها بوسائل منسجمة وناموس الاختلاف وافاق العصر ومكتسبات الح

The old ways of education has not been able to achieve the ultimate goal in the development of the child's personality and prepared for public life , so shall educators to adopt modern methods of learning such as cooperative learning , which takes into account the considerations psychology of children and their level of mental , as the collective learning is important for children mighty and vulnerable children and so by placing the child in front of something significant tangible and choose topics of relevance to the concerns of the child himself . ( Maroni , 2008 : 101-102 ) . Consisted importance of research of the most important goals of community child care and upbringing proper education to create him a good citizen intact,