In light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reliability. As well as presenting a set of recommendations, the most important adoption of the interim financial statements and the program and audit report interim financial information proposed by the external auditors who have audited the annual financial statements for companies because it includes the foundations to be adopted in the preparation of the report review of interim financial information
Service companies always working to increase their competitiveness and efficiency of the survival, growth and development in the present and the future, including insurance companies, so as to increase competition, especially after the emergence of the civil companies dramatically after 2003, has become the goal of recent studies carried out by the organizations is the human capital, because its success and excellence and achievement its objectives depends on the human, and this does not mean that the other components are not important, but also rely on the rights which has increased interest in the search for the way in which they can guide the behaviors and values and their own language in line with the organization's strategy an
... Show MoreThe subject of the evolution of fire insurance of the hottest topics accidents, because it falls within the commercial insurance, as its importance is reflected for being a security source and contentment of the insured person and so it is worth pointing out the importance of fire insurance in enterprises and organizations of all kinds, because of the guarantee of its assets from meridian as well as protection from the effects of the fire therefore ensure continuity in the performance of their activities
The research sought to demonstrate the effectiveness of monetary policy in banking stability by measuring the impact of monetary policy in the composite index of banking stability in Iraq for the period 2010/2017, as the stability of the financial system is one of the main objectives that the Central Bank is keen to achieve along with other objectives to ensure the performance Effective for all economic units, this is what prompted the central banks to give more attention in ensuring the safety, durability and stability of their financial systems, and the increasing interest by the Central Bank of Iraq in the subject of financial stability stems from its responsibility in ensuring a sound and stable financial system. Maintain it and mini
... Show Morethis 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 researcher highlighted in his research on an important subject that people need, which is the excuse of ignorance in Islamic law. , As the flag of light and ignorance of darkness. Then the researcher lameness of the reasons for research in this subject as it is one of the assets that should be practiced by the ruler and the judge and the mufti and the diligent and jurisprudent, but the public should identify the issues that ignore ignorance and issues that are not excused even if claimed ignorance.
Then the researcher concluded the most important results, and recommendations that he wanted to set scientific rules for students of science and Muslims in general, to follow the issues of legitimacy and learn its provisions and i
The strategic approach had a great effect on information technology analysis which relevant to business organizations. The role was explicated, through uses of the strategic leadership for these approaches to support the strategic capabilities (powers) and its contribution to reach the advantage and superiority strategy. This paper was attempt to reveal the strategic philosophy or strategic talent mind had a big role on confrontation the strategic risk and challenges. The paper was concluded by represents a wide perspective for the information technology and its effects on organizations strategic role. The topic can be considered as a rational and reasonable contribution, in addition to the opportunist pragmatic analysis will sup
... Show Moreملخـــص البحــــث
مبدأ الفصل بين السلطات يعني توزيع وظائف الدولة الثلاث على هيئات متعددة بحيث تباشر السلطة التشريعية أمور التشريع وتباشر السلطة التنفيذية تنفيذ القوانين أما السلطة القضائية فمهمتها تطبيق القوانين ويقتضي الواقع العملي إلى جانب هذا المبدأ، وجود حالة من التعاون بين هذه السلطات فضلاً عن الرقابة ومن أبرز صور هذا التعاون مشاركة السلطة التنفيذية في عملية التشريع سواء
... Show Moreتعد عملية التنمية المستدامة احد اهم متطلبات اشباع ومعالجة المستجدات الحديثة في العالم اليوم، من خلال تعبئة الموارد المادية والبشرية لغرض اجراء تحولات كبرى في المجتمع، وتأسيس بنى اجتماعية سياسية مختصة تسانده وتؤدي وظائفه، وتكون هذه العلميات مصحوبه بتوترات وتحديات عديدة منها ازمة التغير المناخي التي تعد احد اهم القضايا المطروحة على المستوى العالمي في ظل ما يترتب على هذه الظاهرة من تغيرات خطيرة تهد
... Show Moreبعد عام 2017 شهد العراق تحولات واضحة في المشهد السياسي والامني والاجتماعي سيما بعد انهاء السيطرة العسكرية لمجاميع داعش الارهابية في الاراضي وبعض المدن العراقية بعد عام 2014. ان تحرير هده المدن العراقية من براثن الارهاب الداعشي لم يكن نهاية المطاف بل اوجد مجموعة تحديات للمرحلة اللاحقة لعام 2017 اذ اصبح من الضروري جدا مضي الكل لتعزيز القيم الوطنية العراقية التي كانت احدى اسباب احداث 2014 في اطار اعادة جسور ا
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