The main objective of controlling companies Concentration is to prevent their potential anti-competitive effects on the competitive structure of the relevant market, in order to protect freedom of competition in it. In this context, it is necessary to verify that these operations do not impede effective competition or reduce it significantly by making it less than it was before, it is necessary to Anticipate all the effects In order to achieve the goal of controlling on it and revealing their potential restrictive effects. So there must be Auditing Norms that enable the authorities entrusted with the protection of competition and the prevention of monopolistic practices to evaluate these effects and determine their positive and negative aspects. This study sheds light on the Controls on Companies Concentration by studying American and European law and comparing it with Iraqi law.
In this study, concentrations of radon were measured for seventeen samples of soil distributed in three Sulphuric Spring, in addition to other regions as a background in Hit City in AL-Anbar Governorate. The radon concentrations in soil samples measured by using alpha-emitters registration that emits from radon (222Rn) in (CR-39) track detector. The concentrations values were calculated by a comparison with standard samples. The results show that the radon concentrations in first spring varies from (258.253- 347.762 Bq/m3), second spring (230.374-305.209 Bq/m3), third spring (292.002-336.023 Bq/m3) and the average radon concentration in other regions (187.821 Bq/m3). As a conclusion of the study radon concentration in Sulphuric Spring is r
... Show MoreThe research seeks to identify the image of foreign oil companies operating in Iraq among the public of Basra, and the research aims to clarify the mental image of foreign oil companies among the Iraqi public, and to identify the extent to which the Iraqi public benefit from the social responsibility programs offered by foreign oil companies and their contribution to improving the standard of living and services for the population. Nearby areas and society as a whole, the research is classified within descriptive research, and the researcher used the survey method for the Iraqi public in Basra governorate, which includes the areas in which these companies are located, and he used the scale tool to find out, so he distributed 600 que
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... Show MoreTotal quality management is considered a modern management concept that achieved success in all fields of various industrial and service sectors in advanced countries . One of these sectors is insurance. This concept aims at improving and developing the performance of insurance service continually . It is the gate that can enable radical change in the organization culture inside the company to transform it from using the traditional management style into using the modern style which achieves high quality standard of insurance service . As a result many insurance companies headed to applying the principles of total quality management in their companies . This study aims at raising the standard of the performance of the Iraqi Insurance Com
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The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of concl
... Show MoreThe main objective and primary concern to every investor not only to achieve a greater return on his or her investments, but also to create the largest possible value of these investments the, researchers and those interested in the field of investment and financial analysis try to develop standards for performance valuation is guided through the  
... Show MoreIn this study, the radon gas concentration as well as the annual effective dose in leaves of the Malvasylvestris (Khabbaz) plant used in the traditional treatment and as food in Iraq, for this, it is necessary to evaluate the concentrations radon gas, which were measured using solid state nuclear track detectors (SSNTDs) CR-39 technique. The concentration and annual effective dose in samples were collected from Baghdad city ranged from minimum to maximum value 15.815 , 0.498 , 54.445 , 1.717 respectively, while the values of concentration and annual effective dose in a sample collected from Karbala are 15.297 ,0.482 . These values of concentration and annual effective dose less were compared with th
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