Abstract

                The aim of the research is to demonstrate the impact of long-term investment on profitability, and in order to achieve this goal, long-term investment was chosen, represented by (the ratio of long-term investments to total investments, the ratio of long-term investment to the total (deposits) as independent variables, and studying its impact on the dependent variable, which is profitability as measured by the rate of return on investments, the rate of return on equity. In order to reach the results, the inductive approach and the analytical descriptive approach were used, and the research found a significant impac

Abstract

Agricultural Bank is an important source of funding Specialist His role in lending to farmers, it imposes a great job in providing the necessary head for any developmental process in the agricultural sector money. The ACB of ancient Iraqi banks, and that because of its importance to the advancement of the national economy and contribute to the development and regulation of the economic sector through the support and the assignment of the Iraqi agricultural sector in various agricultural activities because it is responsible

for the process of granting agricultural loans to farmers bank.

The aim of the internal control in the agricultural banks to

The aim of the research is to identify to what extent to which Malcolm Baldrige standards of total quality are applied in the after-sales services of a private sector company for electrical appliances, from the point of view of administrative leaders, in it. To achieve this aim a questionnaire has been used to measure the degree of application of Malcolm’s seven criteria for total quality, namely: (leadership, strategic planning, focus on the customer, measurement and analysis and knowledge management, focus in human resource and operation management and results of the company’s management), the research found that the company achieved a good level of the standard from the de

this research aims it measure the technical efficiency of the branches of the General Company for Land Transport, That scattered geographically at country level, by Data Envelopment analysis (DEA) technique, as this technique relies on measuring the efficiency of a set of asymmetric Decision making units, which is one of the nonparametric mathematical methods for and application related to Linear Programming, and this is what helps the General Company for Land Transport to diagnose its branches performance by benchmarking with each other and determine the performance gap. The research found that there is variation in the level of efficiency in the company's branches

The research objective are analyze financial leverage advantage through analyze and discuss financial leverage cost, and achieve tax advantage. study include two firms ,oil firm and industrial companies firm with limited liability.The inductive method is used for the applied part in analyzing the financial data of the companies considered in 2011-2015.The result of the study shows that the financial leverage achieve present value of the costs is Negative . The study concluded that the most important conclusions of the tax advantage of leverage is higher costs as well as achieving a low tax shield ,This study found out the results that interest payments related to pre-tax all of the loan amount and the percentage of the interest rate on b

The aim of the research is to assess the practice of tax administration to diminish the strategic direction of (proactive, analytical, defensive, response) and the nature of its relationship to organizational excellence represented by (leadership, strategic planning, focus on taxpayers, information and analysis and knowledge management, focus on operations, focus on forces. The questionnaire was adopted as a main tool in collecting data and information from the sample members of the General Authority for Taxes (110) who are in the site (m.  Second Division Manager, Ms The statistical program (SPSS) was used to calculate (mean, standard deviation, difference coefficient, correlation coefficient, t-test). The research reached a number

The research dealt with the impact of reinsurance on the financial surplus of the National Insurance Company by focusing on reinsurance in the marine insurance / merchandise branch. The aim of this research was to show the impact of reinsurance indicators (reinsurance ratios, retention ratios, commission rates earned) on reinsurance operations Data on the research variables were collected based on the inductive and deductive approach in the analysis of information for the financial reports of the National Insurance Company of the Marine Insurance Branch and the insurance portfolio (goods) for the period from 2010 to 2017, and for the purpose of obtaining results was used M a number of statistical methods commensurate with the nature of t

The aim of the research is to demonstrate the impact of the dimensions of the marketing vigilance represented by (environmental scanning, diagnostic capacity, validity and decision-making) and to attract deposits represented by (customer relationship management strategy, distribution strategy (location), promotion strategy), as the research was applied in each of Banks (Assyria International, Iraqi Middle East Investment, Business Bay, Iraqi Investment, Babel, Al Mansour Investment), and the questionnaire was adopted as a main tool for collecting data and information from a sample of (110) who are in the position (department manager, department manager, assistant Section Director, Division Officer, Unit Officer), and the statistical prog

The aim of the study was to study the implications of the strategic direction on organizational performance. The research was carried out in the Iraqi Ministry of Defense / Inspector General's Office for the purpose of identifying the nature of the relationship and the impact between the two variables. A sample of 60 people managers, department managers and directorates was targeted.

The researcher tried to test hypotheses in the first chapter, which was devoted to the methodology of research and previous studies and found the following: (1) validity of the first hypothesis of the existence of a relationship of positive significance of the strategic direction in its sub-dimensions with organizational perf

      This 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