Research Hypothesis from the fact that kicks off the effect that agricultural production in Iraq plays an important role in overcoming the food problem and achieving food security, but he became far far away from the provision of sufficient quantities of food products and then securing the Iraqi consumer food basket by the challenges faced by the agricultural sector.
To prove the hypothesis research in its structure in three axes came, the first axis eating historical significance to the subject of food over time periods as well as to clarify the concept of food security, and the second axis touched on the most important challenges facing the agricultural sector in Iraq and prevent the achievement of food requirements for members of the community adequately, and Axis the third said the most important effects that the food problem in Iraq.
It emerged from research that the agricultural sector in Iraq suffers from the problems of big challenges and that the survival of the case as it stands marks one of the most important gaps facing agricultural policy in Iraq, which means the presence of food problem and ultimately have a negative impact on consumer food basket, and represented the most important challenges of inadequate production plant and domestic animal, and weak competitiveness of food commodities, with limited acreage, and the stability of the proportion of spending from the general budget, along with the problem of water and declining volume of water inventories, has left these challenges are many traces of the most important of inflation and rising prices with low agricultural export volume and thus deteriorating develop commercial features, as well as the disruption of social support structure, was reached to the importance of interest in investing in the agricultural sector and improve its capabilities productivity, while improving the competitiveness of food commodities through the transition to a competitive advantage based on technology and scientific research in order to achieve quality and low cost, with a need for attention vocabulary ration card through the improvement of vocabulary and distribution guarantees for citizens by constantly contribute to reducing the incidence of poverty in the country.
The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.
And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments
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The research aimed to evaluate the financial performance of the Public Company for the manufacture of medicines and medical supplies / Samarra - Iraq to know the strengths and weaknesses that affect its performance, as well as to compare its performance in the years between (2017-2019), which are characterized by security stability with its performance in previous years (2014 -2016) which is characterized by security instability, to assess the extent of its ability to achieve growth in performance, by answering the main question, what is the evaluation of the performance of the Public Company for the manufacture of medicines and medical supplies / Samarra - Iraq in the light of financial indicators?
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The study society consisted of 230 male and femalesocial studiesteachers’ subjects for the sixth primary grade in Al-Anbar General Directorate of Education. 160 of them were selected to represent the sample of the study with a percent of (70%) from the original society. To achieve the aims of the study, the researchers prepared a questionnaire consisting of (43) items which represented the active learning principles. The validity and stability of the tool were verified. The researchers used the descriptive approach to suit the objectives of this study. &
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