Insurance actions has become a task of the vital foundations on    which the international economy depends, where its presence helped in the development of economic resources in which human resource is considered the most important of these resources. Insurance companies play the biggest role in protecting this resource and minimizing the impact of the dangers that verify this condition.Human has worked hard to get rid of the dangers and its harm, and to devise many ways to prevent them. A risk management is considered within human’s creations in order to create a society with fewer negative risks impacts.

                On this basis, th

In recent decades, the world has faced some rapid technical developments, affected on many fields of life, which had the best chance in the information and communication technology, such that it created an entirely new situation, summed up the life and development of business enterprises. This is while these developments have changed a lot the reputation of management institutions and civil society organizations in return. In addition, they have linked the citizen and those institutions in their different specialties within a distinct electronic format called e-management in the contemporary literature.

    This study attempted to highlight the importance of investment in building e-management by linking citiz

Abstract

The economic entities view about human resources has been changed from traditional view based on the resources as one of production factors required for achieving the activities that lead to create products in turn for financial substitute embodied in wages, toward contemporary view consider human resources the most important richest investments, a real source for continuing, developing, and achieving competitive advantage for the entity.

From that point, this research dealt with studying the subject of disclosing investment information of human resources in the financial reports of Iraqi economic entities. The research ended with stating a suggestive model for the

The research aims to show the relationship between the use of automated accounting systems technology and its impact on enhancing the efficiency and effectiveness of the internal control system in a sample of Bahraini universities in light of the rapid changes in the                                       electronic business environment. Automated accounting and its impact on enhancing the efficiency and effectiveness of the internal control system, and it is concluded through the analytical study of the research sample that there is a percenta

The study aimed to identify the awareness degree of teacher students in the department of Arabic language and their supervisors at Al-aqsa University for their future roles in the age of knowledge. To achieve this objective, descriptive- analytical approach was used. The instruments of this study were two questionnaires: first one consist of (20) item for teacher students, and the second consist of (27) item for educational supervisors which covered three roles: professional, technological, and humanitarian. The sample was (120) student selected randomly, and (39) supervisors of Arabic language. The result revealed that the mean of degree awareness of teacher students and their supervisors of future role are (3.857), (3.472) respectively

أظهرت الدراسات الاعلامية واللغوية السابقة التي تناولت واقع اللغة العربية في شبكات التواصل الاجتماعي ثلاث مشكلات لغوية في هذا الميدان الأولى تمثلت بالثنائية اللغوية التي تجلت باستعمال عدد من مفردات اللغة الانكليزية الى جانب اللغة العربية ، والثانية تمثلت بالإزدواجية اللغوية التي تجلت في مزاحمة اللهجة المحلية للفصحى في النصوص المكتوبة ، والثالثة ارتبطت بمشكلة الضعف اللغوي في مستويات اللغة الكتابية والمع

The research of three-based financial indicators to create value for shareholders, have been identified research problem in a number of the questions revolved around the extent to which it can express its based performance metrics to create value for the essence and the reality of the surveyed enterprises performance, Can the departments surveyed companies to choose the scale or the most harmonizing index and an expression of the actual performance of the company, has the goal of research is to diagnose the strengths and weaknesses in the performance of the surveyed enterprises through the use of a number of based on the concept of creating economic value and the search for the most suitable indicator to the reality of the perfor