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

Meditationsuggetsthat the theatrical world and the receiptindicatethattherie a thread connection or relationshipbetweenthembecausetheateris an art thatfailsinto the abyss of the humanfield ,receivingis a practice thatisreffered to by corners of society and islocated in the context of thisfield. Thus, the relationshipbetweenalgeriantheater and the recepientissanctified by the nature of theaterwhichisbased on a social basis thatbuildsitsexistance and continuityfrom the recepient.Its impossible to imagine a real theaterthatwillbeestablishedunlessit’sassociatedwith an audience so one hand never claps to makesound. This connectionis the first phenomenonthatcanbecome accessible to all people and itremains the second phenomenonthatrequires th

That internal control is particularly important in improvingperformance and tax reform، they play an important role in the regularity ofwork and development and the anti corruption and activating the decisionsand tax legislation، as contained in the organizational plan and the means،procedures and components designed from which to ensure a policy andimplementation plans The research aims to review the reality of the internalcontrol in the General Commission for Taxes and stand on the deficiencies init, with the strengthening of the role of internal control in the GeneralAuthority for taxes based on the laws and regulations and by using modernmeans to work as well as developing the performance of employees in thebody، including helpin

    Годы, принадлежащие концу XIX – началу XX столетия, вошли в русскую литературу под красивым названием Серебряный век. В это время в стране появился целый ряд выдающихся поэтов, имена которых навсегда останутся в русской и мировой литературе. Это Ахматова, Гумилев, Блок, Маяковский и многие другие. Все эти люди творили в нелегкое для России время. Началом Серебряного века условно считают 189

The importance of research and study of classical Persian literature is not overlooked.  So far, there have been many studies in this area.  But there are still some things that need more research.  Persian grammar is one of the most important branches of Persian literature.  This section has always been converted at different times.  One of the issues that has been neglected in the studies of classical literature is the study of the technical tales of past and past poetry.  These texts can be studied from different perspectives.  Because Persian is a mixed language, it is possible to combine language terms with each other or to add prefixes and suffixes to express new concepts. They can be used by exam

This study aims to test whether the institutions listed on the Iraq Stock Exchange have a significant correlation between the level of conservative accounting practice with the level of market share returns during the Coronavirus pandemic period as one of the policies to confront the economic repercussions of the Coronavirus pandemic. Furthermore, the sample included institutions listed on the Iraq Stock Exchange during the 2019 and 2020 years, i.e., the period before the Coronavirus pandemic and during the Coronavirus pandemic for the purpose of comparison. The market value to book value model was used, and the study found that conservative institutions had achieved the highest level of market share prices compared to non-conservat

t: - Sports training in itself is a means, not an end. It is the core process that involves using exercises to provide an opportunity for athletes to perform their duties with the highest level of efficiency by developing and enhancing their capabilities and potential, using them to gain the greatest benefit for themselves and, consequently, for their team. This requires the selection of various methods and different means of training, focusing on specific physical and skill-related aspects. Therefore, training plans should take into account individual differences between players. Many researchers and experts in the field of sports in general, and combat sports in particular, emphasize the importance of having a holistic approach in the tra

The aim of this research is to identify the impact of the effectiveness of digital transformation technology in improving the efficiency of the insurance service in the public insurance companies in Iraq through digital transformation technology in the insurance process "promotion of the insurance product, submission of insurance application, underwriting, settlement of losses" and to achieve this goal a questionnaire was designed A survey distributed in the surveyed community Which represents the decision makers in the researched companies under study, and one of the most important results of the research was the existence of a relationship between digital transformation and improving the efficiency of the insurance process, whether thr