Iraqi Environment Research Articles

The Reflection of the Adoption of IFRS 17 “Insurance Contracts” on the Procedures for Auditing Insurance Contracts in the Iraqi Environment

IFRS 17 aims to provide a unified basis for accounting for all types of insurance contracts, including reinsurance contracts, in a manner that benefits both investors and insurance companies and enhances the ability of the financial statements of insurance companies for comparison between companies listed in financial markets around the world. According to this standard, insurance contracts are accounted for on the basis of the Asset-Liability Approach and the use of fair values that the standard requires updating regularly in order to provide more useful information to the users of financial statements, as a result of the failure of reporting requirements for insurance contracts in the Iraqi environment to provide adequate and honestly representative information about the result of the activity and the financial position as a result of the failure of the requirements of the unified accounting system for banks and insurance companies with regard to providing appropriate bases for recognition, measurement, presentation and disclosure of insurance contracts compared to IFRS 17. Consequently, the insurance contracts audit program prepared by the Federal Board of supreme audit is insufficient and lacks the necessary procedures, also, this program includes audit procedures for insurance companies only and does not include companies that deal in contracts of an insurance nature, as well as the absence of an integrated program or guide approved by private auditing companies and offices in the Iraqi environment for the purpose of auditing these contracts, which requires a statement of the importance of adopting the International Financial Reporting Standard IFRS 17 and its reflection on the audit procedures that auditors must adopt when auditing insurance contracts. The two researchers relied on the opinions of a sample of academics and professionals specialized in this field by preparing a questionnaire that focused on the importance of adopting IFRS 17 and the reflection of adoption on the procedures for auditing these contracts in the Iraqi environment. The most prominent finding of the research is the need to adopt IFRS 17 because it provides clear and specific guidelines that help provide more useful information to users of financial statements in companies that deal in insurance contracts, as well as the impact of adopting this standard on the insurance contract audit procedures approved by the Federal Board of supreme audit and private auditing companies and offices in the Iraqi environment

Preparing Nanofluids (Al2O3) for Enhancement Performance of Photovoltaic

Photovoltaic (PV) panels produce electrical energy comparable to the cumulative amount of PV radiation generated on surface of sun. The solar modules influence on temperature of PV panel and for work with its standard specifications in Iraqi environment can be used nanofluid for cooling PV and improve performance. The developed thermal model for proposed cooling method has shown on the way to be an efficient design tool that can help engineers to reduce the time and cost of experimental testing. The improvement in temperature reduction using direct flow technique at rear sides of PV panel achieved electrical and thermal performance enhancement. The enhancement of overall efficiency at 1 g of nanofluid is showed 15% but in 1.5g nanofluid is 18%. As well as the enhancement of thermal efficiency at 1 g and1.5g of nanofluid are showed 19% and 27% respectively. So in Electrical efficiency at 1 g of nanofluid is showed 11% and in 1.5g nanofluid is 14%.The experimental results have shown that the utilization of nanofluid (Al2O3) as a result of its high thermal conductivity and tiny particle size. The coefficient of heat transfer and Nusselt number increasing with the increase of concentration of nanofluid, It can be concluded that has great impact, especially in Iraq condition where the temperature is normally high and can improve their performance and efficiency by adding nanofluid for cooling system.

Determination of hair lead, iron, and cadmium in a sample of autistic Iraqi children: Environmental risk factors of heavy metals in autism

Neurodevelopmental disorder, communication problems, and repetitive/stereotypic behaviour are all characteristics of autism, a severe developmental disorder. Even though the pathophysiological causes of autism are still unclear and contested in many cases, genetic and environmental factors (and their interactions) have been identified as contributing factors. While it is widely acknowledged that various factors can cause autism, environmental factors have received a great deal of attention recently. A large part of the international debate has focused on neurotoxins such as Lead, Iron, and Cadmium, with some arguing that these and other toxic metals have a role in the development of the condition. Methods: Between March and December 2020, the study is being performed in Iraq's Al-Anbar province. 75 autistic children and 20 volunteers children served as controls in the study, all of whom had confirmed DSM-V diagnoses. An atomic absorption spectrophotometer is used to test hair samples. Two heavy elements (Lead and Iron) and one trace element (Cadmium) are measured. The results are shown as significant high in Lead ,and Iron concentrations in Autistic compared with Control, and International Normal Value, more than Lead, and Iron considered as risk environment factor for ASD, While a cadmium concentration is expressed significant high in autism and slightly in control compare with International Normal Value, and considered no risk environmental factor in Iraqi populations. It could be due to the pollution of the Iraqi environment.

Accounting for the future: Technology contributions from a local perspective

The aim of the research is to discuss the scientific and professional future aspirations for accounting according to the technological reality, from a local Iraqi perspective. The research was launched from two main dimensions of the concept of accounting for the future: Analyzing challenges and ways to face them. As these two dimensions were dealt with according to the requirements of global accounting standardization and the developments of the foundations of information technology and their reflection in microeconomic accounting represented in activating accounting information systems through the use of cloud computing and blockchain, and in macroeconomic accounting represented in government and tax accounting, as well as Auditing accounts. The descriptive and analytical approach was adopted in analyzing the current accounting reality and local developments in accounting from a future perspective, and a questionnaire form was distributed to a number of academics affiliated with Iraqi universities. The research concluded that the contributions of information technology will be more clear in drawing accounting for the future through activating the accounting information systems for Iraqi companies, followed by auditing accounts and finally government and tax accounting. One of the most important challenges for the future of accounting in Iraq is the absence of pressure groups that work to consolidate accounting developments in actual practices in the Iraqi environment. And that one of the most important ways to face the challenges is to develop sound and objective plans that are compatible with internal environmental conditions and fulfill the requirements that support the future global adherence of accountability.

Role of daylight in local hospitals design

Environmental sustainability is one of the most important, and one of the sustainability criteria is Daylight that trying to provide it in hospital spaces and which improve the patients status(healing of patients), by looking at studies concerned with the role of Daylight in the design of local hospitals, we find a knowledge gap emerged regarding the lack of studies that dealt with the design of Daylight in local hospitals and its effect on the healing of patients (a special problem for the research). The goal of the research is to determine the role of Daylight in hospital design. Research hypothesis: the Daylight affect the healing of patients at local hospitals by achieving comfortable zone at patient room and this affected by the orientation of these rooms and relationships between the location of head of patient and the TV wall at these rooms, in the practical side we select two hospitals and prepare the sites measurements by using LUX meter instrument, In this aspect, the intensity of the light and the indicators associated with it were measured, as a group of patients rooms were elected on multiple facades of the hospital building, as these rooms were numbered and their location in the plans based on the numbering system in the hospitals and then the details of the room were determined dimensions, the window’s location and its relationship with the bed, the location of the patient’s head in the room and the location of the TV wall (the front facing the patient’s head), as a mock net was drawn 95 cm from the ground level and the net was 50 cm away from the walls and the distance between One point and another is approximately 85 cm in both directions, and a mock square grid (2 meters * 2 meters) was drawn on the wall opposite the patient’s head (the TV wall) and the distance between one point and another is 50 cm. If the hospitals’ engineering plans were obtained, then the rooms for the patients’ rest were elected in the wards, provided that every two rooms were facing each other in the same wing after the sun’s movement was determined. The direction of those rooms was determined. The research reached a number of conclusions on designing natural lighting in local hospitals and determining within measures specific to the Iraqi environment. The most important conclusions of the eastern and southern directive were the orientation of the eastern and southern patient rooms to better rooms for patients, which in turn helps to heal patients.

Morphological study of bronchial tree and lung in Iraqi weasel (Herpestes javanicus)

The current study aimed to identify the morphological description and branches of the bronchial tree and lung for the weasel Herpestes javanicus as one of the Iraqi mammals inhabiting the Iraqi environment. In the current study, 10 samples with an mean weight of 288-564 g were used, trachea and lung were removed from the samples and confirmed using proven solutions and laboratory tests were conducted on 5 samples of the study to identify the branches of the bronchial tree using the technique of casting resin and then exposing the samples to erosion. Weasel has a pair of bright pink sponge lungs that occupy most of the thoracic cavity. The lungs look similar to the clover leaf have a top and three surfaces represented by the costal surface that is convex, and the middle surface, characterized by a narrow and diaphragm surface and is identical to the diaphragm. The right lung is larger than the left lung and the right lung consists of four lobes: apical, middle, caudal and an accessory lobe, while the left lung consists of three lobes: apical, middle, caudal lobes the top of the right lung appeared small and semi-sharp, while the left lung is round and blind. The right primary trachea branched into two branches, the upper branch enters into the apical lobe and branches in turn into two secondary branches, while the lower branched into three branches, the first of which enters into the middle lobe and the second to the middle lobe, the third branch into two branches enter the accessory lobes, while the primary left trachea branch into three secondary or lobe branches before entering the left lung branch, where the first branch enters into apical lobe when the second enters the middle lobe while the third section enters the caudal lobe.

Testing the Usability of the MediCare System

Smartphones, digital medical devices, smart bracelets, and mobile applications have emerged in the healthcare field as an effective way to help in the treatment of patients. Healthcare services are characterized by ease of use, low cost, accessibility, mobility, and reliability. The MediCare system was built to enhance healthcare services in the Iraqi environment. The MediCare system can run on smartphones or tablets that operate on Android, but it can also be used as a web application. The research team wanted to evaluate if the platform meets customers’ needs. Therefore, a usability survey for the MediCare system in regard to healthcare services and underlying technology was done. In this paper, an evaluation and usability measurement of the MediCare system is presented. The quantitative research shows that users found that the system is suitable for their needs. The system is especially necessary now, when the COVID-19 pandemic is a global emergency.

Concentrations Assessment Of Radon Gas and Some Radioactive Nuclei For Some Region In Basra Governorate By CR-39 Detector

In this work, eighteen samples were studied distributed over different sites in Basra Governorate from southern Iraq. The CR- 39 nuclear trace detector technique was used to reach the results, which showed us, the radium concentrations ranged between (18.52 - 2.169) Becquerel / kg, the environmental factors such as rain, dust and weather erosion have led to a decrease in radium concentrations in these areas which fell within the permissible range of 33 Becquerel / kg. The concentrations of uranium in the samples under study ranged from 0.2622 ppm to 2.239 ppm, is higher than the natural limit of the background radiation (0.2 - 1.2) ppm, which indicates that radioactive pollution has entered the Iraqi environment. As well as, we find that the concentration of Radon The samples have risen by twenty times the normal limit in some samples, which indicates the danger of dealing with the polluted southern environment of Iraq.

The Effectiveness of An Educational Program Based on The Theory of Cognitive Load in the Development of Reasoning Among Students in the Eighth Grade in the Social Subject

The research aims at identifying (The effectiveness of an educational program based on theory of cognitive load in the development of reasoning among students in the eighth grade in the social material). Through the application of the reasoning Test, which was prepared by (Al-Jabari, 1994) for Basic school students and applied to the Iraqi environment, the standard measure is (50) paragraphs for measuring reasoning, and the researcher has followed descriptive and experimental approaches. The study participants were (74) male and female students randomly divided into two groups: Experimental Group (37), male and female students and a group of control (37), male and female students. The researcher taught the experimental group using the educational program based on the cognitive load theory, while the control group was taught by traditional education.
 
 The results of the study showed that the students of the experimental group who studied according to the educational program are superior to the students of the control group who studied in the traditional method of reasoning. The results also showed that there are no differences between the average grades of the test for males and females in the test of reasoning. The students of the experimental group who studied social studies according to the educational program based on the cognitive load theory.

Painting architectural heritage in modern Baghdad: The art of Lorna Selim

This article explores the work of the artist Lorna Selim in the context of a period of modernization and urbanization in Baghdad, the city she moved to in 1950 with her husband, fellow artist Jewad Selim. Following the neglect and destruction of thousands of traditional houses in Baghdad, the landscape of the city was changing rapidly over time. Modernist architects and planners fuelled these changes, with little consideration for issues of conservation. I aim to show the impact of a variety of policies, historical events and new architectural trends on the Iraqi environment, and show how Lorna captured a snapshot of Iraqi cultural and architectural history which has since been lost.

Investigating the effect of the social customer relationship management (CRM) on customers and financial performance

This research aims to investigate the effect of the social customer relationship management (CRM) process on achieving superior levels of costumers and financial performance. The object of this research is the Iraqi firms at the Iraqi environment market, while the subject is more than 200 respondents. Six variables from the research data were gathered through an instrument model invalid form that structured to be measured through reliable questionnaires. Statistical Analysis of the research data used partial least squares structural equation modeling with the significance in accordance with the output of SPSS 22.0. The findings indicate that the social CRM technologies of the firms improve the innovation activities on Both (services and products). This has a positive effect on the ability to achieve high performance through building customer-linking capabilities by adopting innovations, resulting in higher levels of efficiency. In exchange, higher levels of consumer contribution lead to having positive levels of customer and financial performance.

Experimental study for the effect of dust cleaning on the performance of grid-tied photovoltaic solar systems

One of the challenges facing investment in photovoltaic (PV) energy is the accumulation of dust on the surface of the PV panels due to frequent dust storms in many countries, including Iraq. Surface dust particles reduce solar irradiance which declining the electrical performance of the PV solar systems. Therefore, this paper proposes an experimental study to analyze and evaluate the power efficiency of a PV system installed in Baghdad city, Iraq. The performance of dusty solar PV array is compared with that of the clean array of the same PV system. The clean solar array is equipped with an automatic-sprayer cleaning system that is powered by the PV system. The automatic cleaning system utilized in the test system reduces human effort by cleaning the PV array using closed-cycle water with low energy consumption (less than 10 Wh). The PV array under test is part of a 15 kW grid-tied PV system. The experimental results show significant improvement in the performance parameters of efficiency, performance ratio, and the energy gain compared to the clean array. Furthermore, the experimental study contributes to a reduction in CO2 emission, which is substantial for the Iraqi environment that suffers from predominate fossil-fuel power plants.

Strategic leadership skills as a moderate of the impact of environmental challenges on effective management of the environment according to the model (VUCA Prime)

Purpose – The main purpose of this research is to highlight the main role of strategic leadership skills for top managements in accessing to effective management in accordance with the (VUCA Prime) methodology in (VUCA) environment as Miniature virtual environment, which refers to (Volatility), (Uncertainty), (Complexity), and (Ambiguity).
 methodology – To achieve the research objective, this study selected the quantitative approach in research design, Questionnaire was used as the main instrument for data collection, the sample comprised the opinion poll (106) individual who functions as a head department. (Structural equation modelling by (Smart Pls3) was used for data analysis.
 Findings: Leaders at top managements possess high skills and expertise, but the Leaders have not used their skills rightly, with the extreme dealing caution against risk. This was reflected in the diversity of services provided by Iraqi private banks.
 Research limitations: The researcher suffered many difficulties, including the lack of transparency and the country's turbulent circumstances, and the shortage of the number of Collaborating banks, which affected the adequacy of the statistical sample because most of the top management of those banks fear the result of the assessment, which led to inaccurate answers avoided with using appropriate statistical methods.
 
 
 
 Practical implications: The research discusses the skills of strategic leadership and how it contributes to changing the impact of environmental challenges, which face the top managements of banks, which contributes to the development of a clear method, leading the top managements to effective management diagnosis of failure points and trying to avoid them.
 Social implications: The top managements access to the Effectiveness will lead to Prosperity of the Iraqi private banks and increase the banks' s ability to adapt to the environment, which will lead to the results of economic prosperity in the country. through the skills that the management possess and achieving the goals of communicating with all stakeholders to follow the best ways to achieve the social goals of the skills. 
 Originality: The scientific value of the research is research in three important variables for modern organizations which are environmental skills and challenges, skills and Effective management. Especially for their association with an important phenomenon which is leadership, assuming positive responses in motivating top managements to use their skills in managing those challenges, to contribute to the development of an integrated system of adaptation, considering the Iraqi environment that embodies (VUCA) environment.

The Effect of Strategic Prowess on Job Performance—A Sample of the Directors of the Iraqi Media Network

The current research aims to identify the nature of the Iraqi media network’s practice of strategic prowess and job performance, as well as to test the correlation of the impact of strategic prowess as an independent influencing variable in job performance as a dependent variable directly affected, and given the scarcity of studies that attempted to identify and identify the nature of the correlation between the three research variables in their form direct and indirect in the Iraqi environment, add to this the researcher’s attempt to examine and address a real and realistic problem that directly affects the Iraqi media network.However, the research adopted the intentional stratified sampling method for a population of network managers 250 individuals. The researcher utilized the Thompson equation and Mascheran’s table for small samples. The size of the research sample was 160, and the questionnaire was distributed to them, from which the researcher retrieved 146 which was valid for statistical analysis with a response rate 91.25%, And for this purpose, statistical tools and methods were utilized in analyzing the practical part of the search (arithmetic mean, standard deviation, Pearson correlation coefficient, simple and multiple regression method, path analysis, Sobel test), and they were analyzed by the statistical program (SPSS V.26 & AMOS V 26), in addition to the descriptive and analytical approach through polling opinions and interviews, so it was the main tool in data collection (the questionnaire), and the research reached the most prominent results represented by the existence of direct correlation between strategic prowess and job performance, and the research contributed to providing the Iraqi and Arab library with the theoretical part In an attempt to bridge the knowledge gap in the interpretation of variables.

The Role of Strategic Prowess in Promoting High Compliance Management—A Sample of the Directors of The Iraqi Media Network

The current research aims to identify the role of strategic prowess in strengthening the management of high commitment and the practice of the Iraqi media network of strategic ingenuity, and management of high commitment, and given the scarcity of studies that attempted to identify and recognize the nature of the relationships between the three research variables in their direct and indirect form in the Iraqi environment, in addition, the researcher’s attempt to study and address a real and realistic problem that directly affects the Iraqi media network.However, the research adopted the intentional stratified sampling method for a population of network managers 250 individuals. The researcher used the Thompson equation and Mascheran’s table for small samples and the size of the research sample was 160, And for this purpose, statistical tools and methods were utilized in analyzing the practical side of the search (arithmetic mean, standard deviation, Pearson correlation coefficient, simple and multiple regression methods, path analysis, Sobel test), and they were analyzed by the statistical program (SPSS V.26 & AMOS V 26), in addition to the descriptive and analytical approach through polling opinions and interviews, and it was the main tool in collecting data (the questionnaire). The theoretical part in an attempt to bridge the knowledge gap in explaining the variables.

A Novel Approach for Monitoring Pollution System in Iraqi Environment Using Machine Learning based on Agent System

A Novel Approach for Monitoring Pollution System in Iraqi Environment Using Machine Learning based on Agent System

Effect of Hearing Impairment on Behavior and Communication of Children in Schools and Special Education Centers in Mosul City

Objectives: To identify the effect of hearing impairment on children behavior in daily activities and communication with peers and problems facing teachers of HI children in Iraqi environment. Methods : the strength and difficult questionnaire (SDQ) was used to measure the behavioral, and peer problems questionnaire to measure communication disorders of children with HI based on parents and teachers in (209) children (123) HI and (86) normal hearing control group. Results: on parent teacher questionnaire significantly higher behavioral problems for HI children compared with control group (p-value 0.043< alpha value 0.05) and (chi-square 7.321) so increase the emotional problems (p-value 0.035)and peer problems (0.026) of HI children its highly significant found of behavioral problems, so 65% of hearing impaired children had communication problems with others and environment. The teachers facing many problems when deals with HI but the most common one difficult when communicate with them because the limited capabilities available and modern educational methods for teaching the HI children. Conclusions: The majority of hearing impaired children have congenital cause for their hearing loss. Behavior problems appear more common in children with hearing loss and communication problems. The vast majority of teachers agree that there are problems facing students with hearing impairment, and these difficulties need to be dealt with the benefit of their children and the community as a whole.

The role of Physical Distribution Activities in Competitive Advantages: An Exploratory Study Of The Opinions Of Managers At The General Company For The Manufacture Of Medicines And Medical Supplies in Samarra

The current research is an attempt to determine the correlation and impact relations between material distribution activities and competitive advantages through an exploratory study of the opinions of managers at the General Company for the manufacture of medicines and medical supplies in Samarra. For this reason, the researcher has prepared a chart that shows correlation and influence relationships, including research variables, with the formulation of a number of hypotheses that clarify these relationships. A number of statistical methods and methods have been chosen that would clarify these relationships and that It was tested through a number of statistical methods, and the researcher used the questionnaire list as a tool to collect data from the respondents and their answers to the questions. The sample size was 50 forms. And the lack of studies that dealt with the relationships between these variables in the Iraqi environment within the limits of the researcher’s knowledge, the current research included these variables in an attempt to study the relationship and influence between them. It can be said that the research tries to answer the following question: What is the nature of correlations and influence between the activities of the physical distribution and competitive advantages In the company that was distributed form? The research has concluded a set of conclusions, perhaps the most prominent of them: that the activities of material distribution has a relationship of influence and moral correlation with competitive advantages. A number of recommendations have been made that are consistent with those conclusions.

Brain control among middle school principals

The objective of the research is to: - Prepare the scale (adaptation to the Iraqi environment) Brain control of (Connell, 2005) and to identify the type of brain control in the principals of junior high schools. The researchers used the descriptive approach. The research sample consisted of principals (principals and managers) in the first Rusafa / Baghdad governorate for the academic year 2018/2019 (20 managers and directors). The researchers prepared the Connell (2005) The majority of managers (principals and principals) in the middle schools had left-brain control, and the proportion of female managers with right and left brain control was more than Percentage of managers with the same Control. The researchers concluded that the number of managers with integrated brain control was higher than the number of female managers with integrated brain control

Applying the TOPSIS Approach for Selecting the Best Small Project

Abstract: Projects selection is a significant problem. However, regularly challenging task. It is difficult because there is typically more than one measurement of the effects on all projects, particularly when there are multiple decision-makers. In this paper, the authors consider a tangible presentation of projects choosing for a different number of projects through an experts opinions by a group decision-making method called TZOPSEIS (Technique for Order Preference by Similarity to an Ideal Solution). This method is characterized by its ability to measure the relative performance for each alternative in a simple mathematical form. Four criteria have been deliberated to select the finest one among five projects and rank them. The proposed manner is used in a case study in the Iraqi environment which is analyzed from diverse directions of vision to evaluate and select the best small project.