The e-commerce is one of the best achievements of the twentieth century, since the conduct commercial transactions via the Internet may be the consumer easy selection process and purchase convenient manner different from traditional methods, and with the beginnings of the new millennium impose the emergence of e-commerce term significant challenges to the insurance industry as an important economic sectors Generally, and insurance companies in particular as a result of scientific development, which has led to a reduction in costs and innovation in the production, which led to intense competition on both levels local or global. The insurance industry is a vital part of the economy and it has a varied impact to the community and individual

The research aims to measure the net nominal protection coefficients for the products table eggs and poultry meat and the extent of its impact on domestic production volume for the period of 1990- 2013 has been the use of mathematical formulas simplified in the calculation of the transaction process with a view to the extent of support and protection offered by the state pricing policy for products Resources Sector Animal in Iraq and reach search Highlights and most important, there are volatile price state policy with regard to eggs and poultry meat, as it ranged net nominal protection coefficients between the larger and less than the right one, which means that values are unstable to support local producers or consumers, and can be The

The present study aims at finding out the (effect of the Caroll’s pattern on the second intermediate class pupils' achievement in geography)

The partial experimental design of two groups, experimental and control, with pre-post tests is used. The sample is represented in (74) female pupils. The sample is divided into two groups (38) experimental group and (36) control one. The sample is selected from first intermediate  class pupils    ( Am Salama Secondary School for girls) \ Baghdad\ Al-karkh-1, for academic year 2015-2016.

The researcher has equalized the two groups in several variables: the previous achievement tests, intelligence, age in months, the scor

The objective of the research is to measure the impact of social responsibility on the financial performance of the National Bank of Iraq for the period from 2014 to 2016 (3 years) through discussing and analyzing the level of practice of the Bank of Baghdad for social responsibility and the impact on their financial performance during the period. To measure the independent variable (CSR), the researcher used the CSR Disclosure Index and relied on the ROA as an indicator to measure the dependent variable (financial performance). The results of the research showed the main hypothesis of the research, which states that the social responsibility of the banks has no significant impact on the financial performance. In relation to the disclosu

The research aims to contribute to the consolidation of scientific knowledge of compliance control and its role in verifying the proper disposal of funds to manage the wheel of the economy towards achieving targeted development and preserving public money, as well as clarifying the role of tax revenues in strengthening the public treasury and achieving social justice. The analytical descriptive approach was adopted in the process of analyzing The quantitative data collected through personal interviews, and the research reached a set of conclusions, the most important of which is the contribution of compliance control according to its three principles. (Transparency, accountability, and inclusiveness) on the availability

Iran Regional and Foreign Security Policies Gulf. The long history of regional and other conflicts which their severity increased because of appearance of modern states and cultural and lingual ancient differences resulted in deep feeling of doubt and suspicion between Iran and its Arab neighbors .Meanwhile the two sides have several interests common points , the moist important is the strategic and commercial interests . The fears and objective procedures based on the continuing evaluation of Iran abilities and needs direct security policies in internal and foreign affairs concerning the world in Gulf specially.

The professional skepticism is one of the fundamental concepts necessary for practicing the audit profession, without which the auditor can not reach a reasonable assurance as to the correctness of the evidence and the information obtained by the auditing department. The auditor's possession of the characteristics of professional skepticism and his practice of professional skepticism during the audit process lead to an increase The quality of audit and thus raise the confidence of the financial community in the audit profession again after the exposure of several crises led to the loss of financial society confidence in the audit profession.

The aim of the study is to measure the impact of professional sk

Abstract :-

The aim of the research is to explain the role of quality costs their  importance and their classification, and to clarify the most important tools that help to reduce costs.

In order to achieve the objective of the research and test hypotheses adopted the descriptive approach, as well as the adoption of the analytical approach in the study of applied data has been relied upon in providing data on the financial and production reports of the research sample company, the data were used to study and analyze financial and productivity reports . A number of conclusions have been reached the most important being the following

Nowadays, the worldwide issue of the environment occupies the minds not only of ecological experts and politicians but also is addressed in cultural fields and literature in particular. The conceptualization of ecocriticism, whether in the ecological field or cultural studies, has come as a response to the increasing public awareness of numerous environmental crises. Most ecocritics regard John Clare (1793-1864) as a 'proto-ecological' British poet since his poetry incorporates ecological issues which were not then categorized as they are now. The study offers a precise illustration of ecocriticism coupled with a number of the most significant ecological concepts proven in selected poems by John Clare. The ecocritical reading of Clare's po

Study was made on the optical properties of Ge2oSe8othinfilms prepared by vac-uum evaporation as radiated by (0,34,69) Gy of 13 ray.The optical band gab Eg and tailing band A.Et were studied in the photon energy range ( 1 to 3)eV. The a-Ge20Se8o film was found to be indirect gap with energy gap of (1.965,1.9 , 1.82) eV at radiated by B ray with absorption doses of (0,34,69)Gy respectively.The Ea and AEt of Ge20Se80 films showed adecrease in E8 and an increase in AEt with radiation. This be-havior may be related to structural defects and dangling bonds.