Where the accounting system in Iraq is still using many of these accounting practices according to the legal requirements to measure assets and liabilities away from the measurement that results in information representing the economic essence and represent honestly the financial situation and financial performance and future cash flows, and the needs of users of financial reports to useful accounting information adopted The International Accounting Standards Board (IASB) represents the true representation of accounting information in accordance with the concept of economic substance, which is the basis for the preparation and development of international accounting standards, and because accounting is part of the

Iraqi insurance market need to develop products and to find new insurance policies to cover the damages of the violence and political commotions dangers and to meet the needs of the proposers.                                       

 The global insurance companies recently issued such policies to pay the losses wich caused by the violent political acts of vandalism suffered by the property and investments wich estimated billions of dollars.                

The Internet makes the world like a small village. It has the ability to make groups of the same ideas, thoughts, and identity close to each other by gathering them in one place. It is a way to communicate and share information and opinion; shaping and sharing of comprising individuals with common interests and the participation of individuals in a fruitful dialogue results in achieving a set of goals promote ideas and mobilizing people about issues and events of common interests.

To address the relationship of the internet via interactive communication and its ability to achieve social capital and discuss issues and various social events, the study sees that the problem of the study could be formulated as follows:

Consid

This research is aimed at identifying the communicative habits and the impact of the content on the communicative process, especially the youth audience, which is one of the most important categories to which the advertisement is directed, as young people face life with passion and aspiration that make then responsive to all the influences used by the media in designing advertisements which use all the techniques and methocls to attract young people, such as relying on drama , artistic tricks, musical phrases and advertising slogans that respond to the desire of young people in entertainment.
The research aims to identify the reflection of television advertising and its impact on the development of the cognitive abilities of universi

The research aims at showing the effectiveness of the existing deposit facilities in the liquidity of the Iraqi banking system for the period 2010/2017. The problem of research indicates that the Iraqi banking system enjoys high liquidity levels exceeding the standard rate set by the Central Bank of Iraq amounting to 30% For an appropriate level of liquidity remains a major challenge to the management of the bank because it is a trade-off between profitability and liquidity, and also indicates the existence of funds disabled and not available for credit and investment opportunities, and based on the research hypothesis:

The existence of a significant effect of the deposit facilities existing in the liquidity of the Iraqi banking

This research deals with the risks of non-compliance and its impact on the profitability of Islamic banks. Research variables were measured and analyzed as the risk of non-compliance as an independent variableand profitability as a dependent variable. The profitability was measured by three indicators ((rate of return on assets, rate of return on equity and rate of return on Total deposits)) The results of the research showed a significant relationship between the risk of non-compliance and the rate of return on assets and rate of return on total deposits, while there was no relationship between the risk of non-compliance and rate of return on ownership. The research recommended that the senior management of the Islamic Investment Bank s

This research aims to identify the role of external environment factors on the quality of educational services, from the academic point of view, where the distribution of a questionnaire to a random sample of (100) university professors, and then analyzing a model, and test the validity of this model using structural modeling (SEM) (Structural Equation Modeling).
And then test the relationships between variables using the software of Statistical Package for Social Sciences (SPSS V.18), the research found a number of conclusions, the most important conclusion is: the external environment factors has significant impact on the quality of educational services.

Abstract 

          The research the impact of the application of some of the production system tools in the specified time, which can be adapted in the service sectors (banking sector) over the improvement and increase the quality of banking services, and highlights the research problem in the low quality of banking services provided to customers because of the reliance on traditional banking systems in the provision of services Because of the lack keep pace with global developments in the banking industry, and the goal of research is to clarify the applicability of the production system in the time specified in the service sector and th

The research aimed to identify and build two specialized scales for cognitive load and mental stress and to identify the level of each of them among 110-meter steeplechase runners among youth, and to prepare a psychological counseling approach to reduce the level of cognitive load and mental stress among 110-meter steeplechase runners among youth, so that the two research hypotheses are that there are differences. There are statistically significant differences between the results of the pre- and post-tests of the experimental group in measuring cognitive load. There are statistically significant differences between the results of the pre- and post-tests of the experimental group in measuring mental stress. The experimental method w

The aim of this research is to demonstrate the impact of credit risk on the banks of the study sample on the granting of loans and credit facilities, and try to reduce the size of credit risk to banks as a result of granting loans and credit facilities, credit risk is the oldest form of risk in financial markets. Every financial institution takes a degree of risk when it gives loans and credit facilities to companies and customers, It is exposed to financial losses when some borrowers fail to repay their loans as agreed, and at the same time credit facilities are the most profitable operations of the bank as it is the most profitable banking operations than other operations, so it represents the research communit