The research seeks to identify the impact of fraud detection skills in the settlement of compensatory claims for the fire and accident insurance portfolio and the reflection of these skills in preventing and reducing the payment of undue compensation to some who seek profit and enrichment at the expense of the insurance contract. And compensatory claims in the portfolio of fire and accident insurance in the two research companies, which show the effect and positive return of the detection skills and settlement of the compensation on the amount of actual compensation against the claims inflated by some of the insured, The research sample consisted of (70) respondents from a community size (85) individuals between the director and assistan

The current study aims to investigate the effect of strategic knowledge management practices on an excellent performance at the Institution of Industrial Development and Research- the Ministry of Iraqi Industry (IDRMII). The present research is designed according to the descriptive method. To achieve the mentioned research objective, the researchers used the questionnaire as the main data collection tool. The research sample was 150 managers who are working at the top and middle management levels. To analyses the data gathered and reaching the results, several statistical techniques were used within AMOS.V25, SPSS.V21Software, This study reached a set of results, the most important of which is the existence of a positive correlat

   The research statement to the amount of the contribution of information and communication technology in the quality of tourism and hotel services, and determine the relationship between the impact of information and communication and the quality of tourism services technology, The importance of the research is to establish the philosophical thinking of the nature of variables, as a modern administrative terminology and employ them towards the quality of tourism and hotel services, the research dealt with a problem expressed by a number of intellectual and practical questions, Was formulated based on the current situation witnessed by the tourism sector and hotel in Iraq, and the real gap was the lack of awareness of the impo

Abstract

This research attempt to explain the essential aspects of one important model in management of Bank risks , that is (stress testing) , which increase the concentrate on it resulting the negative affects of Global financial crisis that it accuar in 2008 to study the application possibilities in iraqian banks to enhancing the safety and financial soundness Becuase the classical tools  in Risk management don’t give clear image on Banks ability  in facing risks, hence the Basel committee on Banking supervision focusing in agreement of Basel 2,3 on stress testing when it doing the internal capital adequacy assessment process (ICAAP) .

To achieving the reseach obje

           The study aims at investigating the quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires the external auditors to assess independence, the scope of internal audit unit, competence, and due professional care of internal auditors as indicators that reflect the quality of internal audit performance before deciding to rely on internal auditors.

The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail

As the banking sector is a strong influence on the country's economic growth,The solid financial well-being of anybank does not mean only a guarantee for its investors, It is also important for both owners and workers and for theeconomy in all its joints.The elements of capital adequacy and quality of assets are important to the functioning of thebanking business.In this study, the research sample included four private banks. Quarterly data were used for the period(2011 - 2018).Moreover, data is also collected from articles, papers, the World Wide Web (the Internet) and specializedinternational journals.In this research, an effort was made to try to find out the effect of (the ratio of the capital owned todeposits on the value of the bank),

Within connected speech, RP speakers tend to shorten stressed long vowels end diphthongs in pre. Forties consonants in the same syllable on the basis of complementary Distribution, i.e., the phonological environment decides the influence of the forties plosives and fricatives, as far as they are in find position preceded by stressed long vowels and diphthongs, or particular voiced consonants plus vowels. The Iraqi learners, then, face.

The Supreme Judicial Council decided on July 3, 2003, to set up a court to deal with the issues of publication and media. This court tries to solve the problems of media and publishing in both its civil and penal aspects. The decision of establishing the court represents a new and important step to be taken by the Iraqi Judicial Council for the tremendous development witnessed by media sector in general and press in particular especially after 2003.
This study includes two main axes: the first one deals with the most important crimes of publication in the Iraqi legislations such as the crimes of defamation, libel, insult, indecency, and incitement; the second deals with an analytical survey of the completed cases i.e. the issues tha

                   The Iraqi sports journalism has paid great attention to sports events through press coverage of all its forms and arts, especially the coverage of the World Cup of football which is one of the most watched events in the world. Thousands of journals are preparing for the immediate coverage of such event which is a daunting task in itself. Newspapers have devoted a wider space to this great event in its pages as well as the weakly sports newspapers work on issuing a daily special issue. The importance of this research sheds light on the coverage of major events such as World Cup in Iraqi newspapers. The topic is new

This article discusses the most beloved and creative dialect of the Arabs - the Iraqi dialect, despite its complexity, but it has a lot of beautiful foreign vocabulary. We followed a descriptive and historical approach, also tracked phonetic changes in this dialect, and then gave phonological explanations for these phenomena, trying to connect most of the phenomena with their historical roots in the standard Arabic "al-Fussha" and in ancient Arabic dialects. Most modern linguists have realized the need to study these dialects, since many of the modern dialect characteristics are only extensions of some ancient Arabic dialects, and do not refer them to the classical language. The study of modern Arabic dialects may be faced with a nu