يسعى هذا البحث الى معرفـــــــــة مــــــــــــدى مساهمـــــــــة التسويق الالكتروني في تحقيق مرونــــــة الاداء لنشاط شركة التامين الوطنية ، فضلا عن تحديد مستوى مرونــة اداء الشركة في حالة وقوع الازمات من اجل البقاء والنمو والاستمرار والمنافسة مع بقيــــــة الشركات ســـــواء الحكومية والاهلية واصبــح التسويق الالكتروني لخدمات التامين الاداة الفاعلة لتحقيق النمو بالنسبة لشركات التامين وخصوصا في

   اتجهت المحكمة الاتحادية العليا في العراق الى عدم امتداد رقابتها على بواعث التشريع وحصرت ولايتها على ظاهر النص حين قضت:" .. كما لمست هذه المحكمة من الأقضية الدستورية المقارنة أن ولاية المحاكم الدستورية تنبسط على ظاهر النص ولا تمتد إلى بواعث التشريع وأسبابه البعيدة لأن ذلك يعد من صميم اختصاص السلطة التشريعية ..." (1)    وإذ كانت المحكمة قد دأبت ،بحق، على تمسكها بمبدأ الفصل بين السلطات ، فضلاً عن كونها عدت

تعد مشكلة الضبابية في انجاز المشاريع وبخاصة مشاريع االبنية من المشاكل المهمة التي ينبغي وضع حلول مناسبة لها بغية الحصول على مشروع متكامل وناجح وضمن المواصفات القياسية المطلوبة من خالل االلتزام بوقت االنجاز واستثمار الموارد المتاحة للجهة المنفذة للمشروع افضل استثمار ، ان هذه المشكلة ناتجة عن معلومات او بيانات غير واضحة تعاني من الغموض او بسبب وجود نقص فيها سواء كانت متعلقة بوقت او بتكلفة انجاز المشاريع له

The objective of this research is to develop a method for applying financial derivatives in the local environment to reduce the risk of foreign exchange rate fluctuations to enhance quality of accounting profits through Financial reporting to local units In accordance with international financial reporting standards, To accomplish this objective was selected a sample of Iraqi units exposed to the risk of fluctuations in foreign currency rates, As the research found:

• many companies and banks in the local environment a lot of losses due to fluctuations in foreign currency exchange rates.
• that financial derivatives in the Iraqi environment represent

This study examined the relationship between the reporting lag (the timeliness of corporate financial reporting) and several independent variables: (1) Audit reporting lag,(2)Company Size,(3) Profitability of the company,(4)Company Age,(5) Sector Type.(6)Audit’s Opinion,(7) Market Type,(8) Gearing,(9) Concentration of ownership,(10) Audit Firm Size(11)Profit or Loss Company(12) Companies Listed lag on the PEX. In order to achieve the objectives of the study and testing its hypotheses, the data Obtained through actual data of a financial reports, and based on me

 This research aims to study a range of yet and future variables that can affect human resources in Iraq and public organizations that influence the size of each, and the extent of its contribution to the development of human resources through the National Investment Commission of Baghdad. The identified research problem in a set of questions was the most important, what are the variables that help in the development of human resources to the Investment Commission of Baghdad theme of the search, in order to achieve the goal of research and answer questions about the problem, applied research on both the research community's (55) individual executives and employees.

 Researcher has identified a r

The aim of the research is to demonstrate the extent of the impact of resource consumption accounting technicality as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information it provides and scientific foundations in the allocation of indirect costs, and the identification and measurement of idle energy and its costs in a way that contributes to the rationalization of pricing decisions in economic units. In light of the intense competition and the multiplicity of alternatives, and to achieve this goal, a random sample was chosen.

This study aims to identify human resources development and its role in the development of the insurance industry in the national insurance company, and to inspect how the recruitment requirements for human resource development and its impact in setting up efficient and skilled staff ,good, effective and well prepared based on scientific grounds.

   The concept has been identified the insurance industry as well as understanding human resources and its management and development the main requirements that lead to improve performance within the company. Divided into two main functions, the first type is the staff requirements and functions and the second kind is the requirements and functions of human resource development

The development in manufacturing computers from both (Hardware and Software) sides, make complicated robust estimators became computable and gave us new way of dealing with the data, when classical discriminant methods failed in achieving its optimal properties especially when data contains a percentage of outliers. Thus, the inability to have the minimum probability of misclassification. The research aim to compare robust estimators which are resistant to outlier influence like robust H estimator, robust S estimator and robust MCD estimator, also robustify misclassification probability with showing outlier influence on the percentage of misclassification when using classical methods. ,the other