This study research to Showing The impact of the integration process on the quality of Insurance service and analyze the impact financially to determine whether there is any impact on the quality of the insurance service, in addition to identifying the obstacles that impede the merger between the insurance companies, insurance and the appropriate proposals for its' application and benefit from the benefits achieved.

The importance of The study lies in the fact that it is an important and vital spotlight that is becoming increasingly important in the world to confront the various difficulties and crises that have occurred  recently in light of the liberalization of international trade, globalization a

This research deals with leverage and its impact on the profitability of Islamic banks in Iraq for the years (2015-2018), the research variables of leverage have been analyzed and measured as an independent variable, profitability as a dependent variable, and the research is based on a main hypothesis: there is a moral relationship of statistical significance. Between leverage and profitability at The Islamic Cooperation Bank for the period (2015-2018). The results of the research showed that there are moral (exorcist) relationships between the ratio of leverage and profitability indicators, as the higher the leverage ratio, the higher the profitability indicators. In addition, The Islamic Cooperation Bank has adopted a conservative poli

The accuracy of IRI- 2012 and VOACAP models during high solar activity level have been tested to know which of them is more accurate in predicting hourly foF2 values for three Iraqi cities (Baghdad, Mosul and Basrah). The results indicated that the accuracy of them increases for all hours during Spring and Summer and decreases during Winter and Autumn especially at hours near to sunrise; i.e., both of two models have the same accuracy. And that the foF2 values predicted by VOACAP model are higher than that predicted by IRI- 2012 model for all seasons.

The TV plays an active role in building the general culture of the recipients, which calls for emphasizing its contemporary mission in rebuilding the values that support the development and modernization of diverse societies. Such importance is necessary to explore the challenges facing the cultural invasion, The space opening, which had its cultural returns to the societies, produced a space for alternative values and antagonisms in the cultures and traditions of these societies in the midst of a psychological / social conflict behind a clash with the peculiarities of Muslim societies. Cultural Adtha.
From these points of view, and because the universities are an important stage to announce the demands of the advocates of change and

      Mukdadiya Formation represents one of the formations that cover a huge area of Iraq. It contains several clastic deposits, such as sandstone, siltstone, and a noticeable amount of gravels. The gravels are considered as the hallmark to differentiate between Injana and Mukdadiya formations. Therefore, the current study focused on these facies to determine the petrography, paleontology , and origin of Mukdadiya deposits. The results of SEM-EDX and XRD analyses showed two types of gravels, namely the siliceous and lime gravels. The highest percentage of gravels belonged to the sedimentary origin (limestone). The elements of Si, Ca, and Fe represented the common elements that formed the studied gravels. The pale

 Since there is no market for bond issuance by companies in the Iraqi market and the difficulty of borrowing, companies must resort to proprietary financing to finance their investments. However, in the framework of the literature of financial management, the type of financing used by the company sends signals to investors and therefore reflected on the market value. Therefore, the problem of the study revolves around the variables of the study (Equity financing within the framework the signal theory, price of common stock in the Iraqi market).     

The study aims to verify the impact of the capital increase through the issuance of new stock on the price of

The sequence in the upper part of the Balambo Formation is composed mainly of limestone alternating with marly limestones and dark grey shale in the Bosheen section (eastern Sulaymaniyah, northeastern Iraq) and has been studied in terms of its rare earth element (REE) content. The REEs are very low compared to modern marine sediments. They are depletion in LREEs, and enrichment in HREEs and (La/Yb)_N in the studied rocks, indicating that these sediments retained the REEs pattern of marine waters. The negative Ce anomaly reflects direct sedimentation from marine waters under anoxic conditions with the contribution of terrigenous clays. The positive correlation of ∑REEs with Al, Ti, and Y, and the negative correlation of ∑REE

تحتل أدوات السياسة المالية (الإنفاقية والإيرادية) مكانة مهمة بين أدوات السياسات الاقتصادية الأخرى لما تتمتع به من تأثيرات اقتصادية واجتماعية على مجمل النشاط الاقتصادي .

     وفي بحثنا هذا سنركز على الآثار الاجتماعية لأدوات السياسة المالية (الإنفاق العام والإيراد العام) لما للتنمية الاجتماعية من أهمية متزايدة في عالمنا اليوم خاصة فيما يتعلق بمقوماتها غير المادية المتمثلة في خدما

Founding a System to secure deposits and protecting the depositors is considered one of the important and exchanged subjects out there in the banking system/field in Iraq at the current time, and the reason behind the exchange and spread of this subject is due to the financial crisis of which the banking sector is suffering from and the stumbling of many banks, those factors have had led to the insecurity of the depositors and their mistrust towards banks, thus, it is necessary to create a system to secure deposits in which depositors would be compensated for the losses caused by the banks' failures. in addition, it could be a countermeasure system which maintains the banking stability, protects the rights of depositors and gains