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jeasiq-118
أسس تسوية مطالبات التأمين البحري دراسة حالة: سوق التأمين السوداني (للفترة 2005 - 2009 م)
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This research reviews the basis for the settlement of claims when marine losses occur, including the settlement of claims in the case of joint maritime losses for goods and ship objects, as well as the settlement of claims for damage to vessel objects when they are at sea risk and loss   during the sea voyage.   Construction

    The Research used descriptive, analytical and historical methods in preparing the research; the society of study composed of the employee in the insurance companies working in Sudan, the questionnaire was distributed for all study samples.  The study concluded some important results of which it is , there is a weak of awareness, and lack of understanding by the Insured of the conditions and exceptions of the Marine Insurance Documents and the conditions of the Institute of Marine Insurance Subscribers in London (a), (b) and (c), leading to the occurrence of the dispute between the Insured and the Insurance Companies when settling claims and friendly settlements for marine insurance claims avoid insurers many problems and disputes with the insured.  The most important recommendations were resolving disputes over the settlement of marine insurance claims through the courts adversely affects the trust of the insured in the credibility of the company to fulfill its obligation to pay compensation and friendly settlements of marine insurance claims lead to rapid payment of claims at a time when the insured is most in need of compensation until he is affected by the interruption of his business and   loss   due to delay.

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Determination of the lot size using the Wagner-Whitin algorithm under the Constraint Theory / Case Study of Diyala Public Company
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         International companies are striving to reduce their costs and increase their profits, and these trends have produced many methods and techniques to achieve these goals. these methods is heuristic and the other Optimization.. The research includes an attempt to adapt some of these techniques in the Iraqi companies, and these techniques are to determine the optimal lot size using the algorithms Wagner-Whitin under the theory of constraints. The research adopted the case study methodology to objectively identify the problem of research, namely determining lot size optimal for each of the products of electronic measurement laboratory in Diyala and in light of the bottlenecks in w

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Depending the Total Quality Management Philosophy To Develop Lean Manufacturing Systems: Case Study In the General Company for Heavy Engineering Equipments
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The continued acceleration in the business environment has led to the need for organizations great attention to quality applied in organizations to meet the needs of customers and stay in the market for as long as possible.

Search launched from the underlying problem is the presence of concentrations of defects and waste plaguing the company and to achieve the goal of the study detects the level of quality applied in the factory vessels and reservoirs of the General Company for Heavy Engineering Equipment, As well as calculate wastage rates occurring in the production process and find a relationship between the level of quality and ratios defective in each type of waste, it has been used quantitative meas

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
"The relationship between the profits management and profits quality and their impact on users of accounting information (A comparative study of a sample of banks listed in the Iraqi market for securities)
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The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Forecasting the financial failure of Islamic banks using the Altman model, ---- springate model and ---- Sherrod model / an analytical study in Islamic banks listed on the Iraq Stock Exchange
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Profit is a goal sought by all banks because it brings them income and guarantees them survival and continuity, and on the other hand, facing commitments without financial crisis. Hence the idea of research in his quest to build scientific tools and means that can help bank management in particular, investors, lenders and others to predict financial failure and to detect early financial failures. The research has produced a number of conclusions, the most important of which is that all Islamic banks sample a safe case of financial failure under the Altman model, while according to the Springate model all Islamic banks sample a search for a financial failure except the Islamic Bank of Noor Iraq for Investment and Finance )BINI(. A

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The role of GRI standards in reporting the dimensions of sustainable development - An applied study in a number of local companies on the Iraq Stock Exchange
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The current research aims to shed light on the Global Reporting Initiative (GRI), which helps to report financial and non-financial information by economic units in general and listed on the Iraq Stock Exchange in particular. The research was based on a main premise that apply the criteria of the Global Reporting Initiative (GRI) would provide useful information to users to help them make appropriate decisions. To achieve the goal of the research, the descriptive analysis method was used, and quantitative analysis was used. At the level of the descriptive analysis method, a desk survey was conducted. As for the quantitative analysis, it relied on applied data through a questionnaire form (Questioners) as a research tool, and the

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Asset Utilization Efficiency and its effect on the sustainable Stockholder’s Wealth: Apply Study of Iraqi Companies listed on the Iraqi Stock Exchange
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The research discusses one of the most critical issues of corporate finance which is related to asset utilization efficiency. Researchers used internal growth rate as independent variable (Proxy of asset utilization efficiency) and sustainable growth rate-dependent variable (proxy of stockholders wealth). According to these two variables, researchers formulate major hypotheses (There is no significant effect of internal growth rate on sustainable growth rate), as well as two sub-hypotheses, examine the components of major variables. Sample of Iraqi industrial companies which listed in the Iraqi stock exchange selected to test and examine main hypotheses. Result of simple and multiple regressions explain there is a significant effect of i

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Publication Date
Sat Feb 09 2019
Journal Name
Iraqi Journal Of Laser
Treatment of Oral Pyogenic Granuloma by 810 nm Diode Laser
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Pyogenic granuloma is one of the inflammatory hyperplasia seen in the oral cavity. The
present study included 10 patients with pyogenic granuloma, involving 4 males and 6 females with 1:1.5
male to female ratio. Patient ages ranged from 5 to 85 years (mean, 30 years) and half of the lesions had
pedunculated base, with surface ulceration in 10% of cases. Treatment consisted of resection, using 810
nm diode lasers. Eight patients were anesthetized during the surgical operation by local infiltration of
anesthesia. Only three patients reported mild post-operative pain within the first 24 hours of the healing
period. During the surgical operation there was no significant bleeding so clear surgical field. There was
no blee

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Publication Date
Tue Dec 16 2008
Journal Name
Iraqi Journal Of Laser
Treatment of Oral Pyogenic Granuloma by 810 nm Diode Laser
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Pyogenic granuloma is one of the inflammatory hyperplasia seen in the oral cavity. The
present study included 10 patients with pyogenic granuloma, involving 4 males and 6 females with 1:1.5
male to female ratio. Patient ages ranged from 5 to 85 years (mean, 30 years) and half of the lesions had
pedunculated base, with surface ulceration in 10% of cases. Treatment consisted of resection, using 810
nm diode lasers. Eight patients were anesthetized during the surgical operation by local infiltration of
anesthesia. Only three patients reported mild post-operative pain within the first 24 hours of the healing
period. During the surgical operation there was no significant bleeding so clear surgical field. There was
no blee

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Relation of the Prophet Muhammad (May Peace be Upon Him) with the Byzantines from the Revelation to the Trance of the Mu'ta (8 A.H. / 629 A.D)
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Relations of the prophets Muhammad (May peace be upon him) with by
gantlines from the revelation to the trance of al-hdybya 6 A.H/610 A.C.
This research is concerned with Islamic historical events, particularly dunning
the time of the prophet Muhammad. It also explores relations of the apostle of god
with the rums and their allies the Arabs of Syria.
During the first years of revelation Muslim had achieved great victories
against the unbelievers. This accomplishm-ent had draw attention of some foreign
forces such as the Arabs of Syria, who became snapicions of this new and active
power. Their hostile attend was demonstrated by striking an economical siege against
Muslims. They attacked the nabtins merchants who

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Determining the Optimal Ratio of Liquidity in Iraqi Commercial Banks for period (2005-2013): applied research using Iraqi Commercial Banks as a sample study
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  This study  focused on a fundamental issue which was represented by ability of Iraqi central bank in facing the difficulty of determining  the optimal ratio of liquidity in the Iraqi banks in terms of the balancing between its obligations to the depositors and borrowers, and liquidate their funds on one hand and the risks on the other hand.the search aimed  for achieving the goals which represented by identifying the possibility of Iraqi banks to apply the regulations rules and  instructions  issued by central bank  of  Iraq in determining  ratio  of  liquidity and  its  appropriate with Iraqi  banks  action to implement  a  reasonable  profit to&

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