The research aims to identify the theoretical framework of technical reserves in the insurance activity and the role of the auditor in verifying the integrity of the estimates of technical provisions (technical reserves) for the branches of general insurance in insurance companies based on the relevant international auditing standards, as a proposed audit program has been prepared in accordance with international auditing standards that enable the auditor to express a sound opinion on the fairness of the financial statements of these companies , The research has reached many conclusions, the most important of which is the existence of deficiencies in the audit procedures of insurance companies, as the audit program of those companies did not include the existence of detailed procedures to verify the integrity of the estimates of technical allocations as well as to verify that the company complies with the laws and instructions in this regard and thus reflected on the entire audit process and expressing an incorrect opinion towards the financial statements The research also reached many recommendations, the most important of which is the need for detailed procedures by the auditor to verify the integrity of the estimates of technical provisions There are no distortions in those estimates.
Abstract
Purpose: The research attempts to Stand on the reality of the effective application of of strategic information systems in telecommunications companies in the Kurdistan Region, and what is the amount of the impact of such systems on promoting of Strategic Intelligence.
Design/Methodology/Approach: The Applied method has been used, In order to achieve the objectives of the research has been the development of a questionnaire prepared for this purpose and then distributed to (11) Company of Iraqi communications operating in Kurdistan Region companies, it has been used questionnaire to collect data in order to develop
... Show MoreThe research aims to find out the relationship between the medical and nursing staffing and its impact on the quality of provided health service in the Yarmouk Teaching Hospital, and to understand the nature of the relationship between doctors and nurses, it has been the adoption of cooperation and conflict Kmngaran independent knowledge of the relationship between doctors and nurses and the quality of health service as a variable certified by eating five dimensions (tangibility, reliability, safety, responsiveness, empathy). The research was adopted to collect data on the questionnaire prepared medical and nursing to the angel and adopted included Likert Quintet her, and distributed to doctors working in the Yarmouk hospital in
... Show MoreThis research is based on interaction of two most important variables to the business organizations in the current era , these two variables are (marketing orientation and quality of service), this research is trying to urge the service organizations to reconsider the mechanisms adopted in the formulation of its plans, It was the application of research in Korek Telecom and Asia Cell Telecom as a sector of service active and important in the business sector in Iraq, the information was obtained through the design of the Likert questionnaire , it was distributed (92) questionnaire , (50) for the company Korek Telecom and (42) of the Asia-Cell and represent research population sample
... Show More"The aim of the research is to identify the availability of the dimensions of the research variables represented by organizational symmetry and the quality of work-life at the University of Information and Communications Technology, which is one of the formations of the Ministry of Higher Education and Scientific Research in Baghdad, in addition to knowing the relationship and influence between them. The research relied on the descriptive analytical approach based on peer description. The research was analyzed and the research sample consisted of (148) individuals, the sample was chosen using the comprehensive inventory method, data was obtained by relying on the questionnaire which was prepared from ready-made m
... Show MoreThis study aims to identify the role of forensic accounting in the Iraqi environment, banking stability, and to achieve this goal, we used the field survey method, as it is the most appropriate for studying the phenomenon in question and achieving its objectives.
Where we selected a sample consisting of (50) male and female employees, distributed among five private banks in Baghdad governorate, namely (Ashur International Bank, Development Investment Bank, Iraqi Middle East Investment Bank, Hammurabi Commercial Bank, Khaleej Commercial Bank), and the questionnaire tool was applied to them Designed for this purpose, which consisted of
... Show MoreThe research aims to know the concept of politic behavior as one of the important behaviours in the different fields and sectors. It is considered to be part of the organizatial work to face the expected risks. It includes two group of factors personal (self –monitors, locus of control ,expectation s of success, perceived job alternatives)and organizational(promotion ,division resources,role ambiguity ,democratic decision)studied by the researcher in the frame of the relationship with the variable of display continuous trust matain which includes two variable (build trust mantain, display trust continuouness)through applied frame by random sample consists of (90)employee at Farouq State
... Show MoreThe research aims to identify decent work and its impact in enhancing job immersion. The questionnaire was adopted as a tool to analyze the sample responses of (81) workers to represent an estimated response rate of (88 per cent) out of the total population of (92) individuals. The research adopted descriptive-analytical approach, and reliability calculation, arithmetic means standard deviations, relative importance, and regression analysis adopted on SPSS v.25. The conclusion shows that there is a medium correlation between decent work and job immersion, and there is a low impact of decent work with its dimensions in job immersion; extract the most important acceptable components for job from the sample point of view about the o
... Show MoreCustomers' creditworthiness standards are the key means employed by private commercial banks in assigning a suitable credit assessment for each customer. Accordingly, it had an instrumental role in indicating the degree of solvency of the potential customer before granting the required credit. The research problem reveals the nature of the relationship between the criteria of customer’s creditworthiness and banking liquidity. The most critical objectives of the study shed light on the role of using creditworthiness criteria as a tool for credit analysis of customers by banks that help reducing credit risks and thus increase banking liquidity. The questionnaire that was distributed to bank employees, the research sample, which w
... Show MoreAbstract search seeks to clarify the role and the importance of financial and fiscal policy adopted by the Iraqi Government during the years (2015 – 2018) to meet federal public deficit, as the Iraqi economy to shocks from falling global oil prices and terrorist attack ISIS, so the State budget suffered from a severe lack of income as a result of its reliance on revenues from selling crude oil and in return the high proportion of public expenditures. Especially military to counter these attacks that by studying the results of the implementation of budgets and analysis and statement Causes of disabilities and assessment of these policies and procedures imposed by the International Monetary Fund. the research aims to show how increased g
... Show MoreThis research deals with the role of quantitative (indirect) tools of monetary policy that used by the Central Bank of Iraq in order to control and manage the size of the money supply that intermediate goal through which monetary policy is able to achieve its final goals, foremost among which is to reduce inflation and raise the value of the local currency in front of foreign currency rates. The research is based on a major hypothesis stating that quantitative tools have a direct and strong influence on the money supply, especially under the circumstances of the shift towards a market economy. There has been a branching relationship with this statistically significant relationship between the money supply and the quantitative tools used
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