This research aims to address the most recent international standard in the field of insurance contracts, the International Financial Reporting Standard (IFRS17) and the theoretical framework of the standard in addition to the most important characteristics of the standard (IFRS17), as well as to identify the paragraphs of the modern standard, with the challenges its application in general and the use of the approach (inputs - operations - outputs) to present the challenges of its application in the Iraqi environment and specifically in the environment of Iraqi insurance sector companies (government), the research is based on the main premise that the identification of the requirements for the application of the International Fin

There is an assumption implicit but fundamental theory behind the decline by the time series used in the estimate, namely that the time series has a sleep feature Stationary or the language of Engle Gernger chains are integrated level zero, which indicated by I (0). It is well known, for example, tables of t-statistic is designed primarily to deal with the results of the regression that uses static strings. This assumption has been previously treated as an axiom the mid-seventies, where researchers are conducting studies of applied without taking into account the properties of time series used prior to the assessment, was to accept the results of these tests Bmanueh and delivery capabilities based on the applicability of the theo

The current research aims to determine the extent of the impact of the strategic direction to the  business process reengineering, in the Office of the Ministry of Oil To reach that goal was a sample of community research study consisted (50) members of the senior leadership represent the problem in organization researched in the ambiguity of the strategic direction of knowledge of the compatibility of the strategic direction with Business Process Reengineering and   used questionnaire, interview and  observation to obtain the information needed to search was addressing data by the statistical system spss percentage  and the arithmetic mean, standard deviation and coefficient of variation .

Time affects all elements of the intellectual scene or the theatrical scene. It came along with the theatrical doctrines according to the conditions of those doctrines and their conceptual ideas or the method of their mechanisms in the application. While it is classically or realistically integrated, we see it in the expressionist doctrine inconsistent and its inconsistency makes it responsive for the deconstruction strategy. Hence the researcher entitled his study (deconstruction the theatrical time in the expressionist doctrine) so that deconstruction would be a field for his study.   The study starts with an introduction presenting the research problem, importance and objective. The theoretical framework consisted of three s

Health insurance and its benefits are of great importance and impact on the employees who represent the human capital of each organization because they are related to the health reality. The study took into account the most important and the last of his writing of the concepts and literary reviews and enriched the theoretical part of the practical side has addressed the financial data and analysis for the period from 2013 to 2017 to know the impact and the relationship between the variables that They were reviewed on the theoretical side. The study came out with a number of results, on the basis of which practical conclusions were drawn and reflected what was observed on the basis of which the recommendations were formulated

The dividends is one of difficult and important decisions taken by the administration in the economic units, because this decision has a direct impact on the investor and economic unit, so the main objective of any investor is achieve earnings, as well as information borne by dividends about the earnings quality of the economic unit and the level and efficiency of management to achieving earnings.

The research aims at explaining the effect of the dividends policy on the earnings quality in the companies listed in the Iraq Stock Exchange. The Miller model was used to measu

The current research aims at identifying the new marketing directions that in the picture because if the changes and challenges that face the business nowadays, these effect on the future of the new product.

The problem of the research concentrate on the new marketing activities and how to make it appropriate between the product and the market's need, and to fulfill the needs and desire of the customer and it's importance for achieving the economical goals of the organization for a long relationship with the customer.

The resume of the research is about the impact of nowadays marketing and it's effect on knowing the customer instead of concentrating on the important roll of mark

University libraries seek to evaluate their performance in order to correct their path and adjust it in the right direction. Therefore, they use (performance indicators), which are a tool used by institutions to evaluate the weaknesses and strengths in their work and the reasons for failure to achieve some goals sometimes. They convert (goals, procedures and actions) into a formula that can be measured mathematically, which contributes to the library determining the gap between its current performance and what those libraries are supposed to be on, clarifying the path that the library is following, controlling the risks that may befall it, and thus enhancing the process of continuous improvement to avoid areas of failure and weakness becaus

Proved Islamic banks in many countries where they are present, whether Muslim or non-Muslim in the wake of the global financial crisis, it is more efficient, profitable, and stable compared with the conventional banks, so went many of the worlds towards providing Islamic banking through Islamic windows to Besides financial services and products offered by the traditional, or the initiative to enter formulas Islamic finance is fully compliant with the principles and rules of Islamic law and is Brokerage basic function of conventional banks and Islamic alike ) and that means working on the mobilization of savings from surplus units and directed towards the financial units of the fiscal deficit) , which operates commercial banks

             bjective researcher through this research to Put a theoretical framework to strategic orientation the center on the market in the business and the diagnosis and interpretation of the nature of the link between relationships and influencing strategic orientation dimensions Almtmthelh organizations (Entrepreneurial Orientation, market Orientation, Interaction Orientation) and  the performance of the Iraqi Private Banks The research community and the  level of dimensional and through the use of scale (Balanced Scorecard) Bmnzawradtha the four, the test of this research in the Iraqi banking sector (Gulf Commercial Bank