The Purpose of this research is analysis and discussion " The Effect of Insurace Company Capital Adequacy in it’s Profitafility: An Empirical Study compared the two insurance (national, Iraqi), for a period of one year (2005) and the year (2014), as it is framed theoretical side for two topics head adequacy money the insurance company, and the profitability of the insurance company, and I've been using the research methodology and analytical, in the analysis and measurement of the capital of the insurance company adequacy, and profitability of the company, as the capital adequacy ratio was measured by dividing the total capital available on the total capital rate risk, after measured and appreciated in two insurance research, while I u

Research summary

The scholars of Iraq have rich contributions to enrich this science and other Islamic sciences. Many of them presented the juices of their ideas to build and defend Islamic civilization, and among them are those who took care and carried this scientific trust upon themselves and conveyed it (Sheikh Muhammad Taha Al-Balisani (may God have mercy on him), who was a prominent scholar in His era, where he presented antiquities, opinions, and ideas worthy of attention and study.

He was the author of many books, some of them printed, and some of which are manuscripts, waiting for someone to bring them out to the light of life, verify them and present them to Islamic libraries, because our libraries are i

The literature in general, such as the spanish literature as british literature presence lot of literary figures giant that managed its continuing work that leaves lasting impression and clear in all fields of literary world throughout history, among these writers giants can remind great writer spanish (Miguel de Cervantes) and the great british writer (William Shakespeare), this study is about them.

We can say that there are a lot of studies , works and gossip , whether literary or non- literary show how the close relationship that bound both Cervantes and William Shakespeare, although they did not meet personally never, it was not able to critics that the sweep of the differences and similarities that was between the two, becau

This study was undertaken to introduce a fast, accurate, selective, simple and environment-friendly colorimetric method to determine iron (II) concentration in different lipstick brands imported or manufactured locally in Baghdad, Iraq. The samples were collected from 500-Iraqi dinars stores to establish routine tests using the spectrophotometric method and compared with a new microfluidic paper-based analytical device (µPAD) platform as an alternative to cost-effective conventional instrumentation such as Atomic Absorption Spectroscopy (AAS). This method depends on the reaction between iron (II) with iron(II) selective chelator 1, 10-phenanthroline(phen) in the presence of reducing agent hydroxylamine (HOA) and sodium acetate (NaOAc) b

Abstract

      The research aims to identify the mediator role of  workplace spirituality in the  relationship between psychological capital and entrepreneurial  behavior: field research to a sample opinions from employees at the center of the Iraqi ministry of Oil . The importance of the current research emerged from paucity of studies that have attempted to identify and know the nature of the relationship between the variables as well as trying to find the current address and realistic problem directly affects the performance of employees in the Iraqi oil sector.

 In order to achieve the goal of research the use of the analytical method (quantitative)

The aim of this research is to investigate the skills of the chemistry students from the Ibn Al-Haytham Education college of pure sciences in Baghdad in understanding and constructing graphical representations of data. The research sample consisted of (101) male and female students in their fourth year of study during the 2016-2017 academic year. This sample represents 71% of the total number of students in this group.The research methodology used consisted of two parts relating to 19 issues. The first part is an objective multi choice type of test to measure the student’s skill in selecting the right representation of specific subject graph amongst many provided. The second part concentrated on measuring the student’s skill in construc

The Department of Art Education in the College of Fine Arts is one of the educational institutions that aims to prepare teachers specialized in teaching art education in secondary schools and other educational institutions, which forces those in charge of preparing the curricula for this section and developing it, taking into account the rapid scientific and technological development. And the subject (Music Appreciation) is one of the subjects taught for the third grades in Art Education departments, and through the exploratory study carried out by the researcher it became clear to him that the Faculties of Fine Arts agreed to define their educational objectives and outputs in the subject (Music Appreciation) in Art Education departments

The aim of the current research is to identify the impact of the SWOT strategy on developing systemic intelligence among students of the Ibn Rushd College of Education for Human Sciences University of Baghdad / College of Education Ibn Rushd for Human Sciences. The current research community consists of (8590) male and female students, divided into (7) departments. The current research relied on one of the partial control designs, which is the design of non-random groups: experimental group and a control group with a pre and post-test. As for the research tool, It was represented by Tourmanin’s Systemic Intelligence Scale (2012) of (50) items that measure the eight components of systemic intelligence. The results of the Mann Whitney te

لقد أدت التطورات العلمية والتقنية وتطبيقاتها العملية في مختلف ميادين الحياة بشكل عام وميدان التربية والتعليم بشكل خاص إلى ظهور تغيرات في البناء التعليمي وطرائق التدريس بصيغتها الحديثة التي تنسجم في مجملها وروح العصر مما دعى المؤسسات التربوية والتعليمية وبإيعاز إلى الباحثين والمهتمين بهذا الميدان الى ضرورة متابعة الاتجاهات الحديثة ونواحي التجديد لمحتوى العملية التعليمية فيما يتعلق بالمجالات المعر

The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th