Individuals resort to insurance against certain risks, in order to ward off the danger in the event of their occurrence and therefore a sense of security, so they are shifting the burden of risk that they may be subjected in their persons or their property to others by contracting with an insurance company to perform this service. To achieve this it is necessary to pay the premiums and certain amounts to the insurance company, and you are investing for their development to the ability to pay them compensation for the insured in the event of a hazard insured against. Therefore, subject to the insurance business to the supervision and control of the state, albeit to varying degrees from country to country, so as to ensure the achievement of the goal of basic insurance, which is to provide insurance protection for those who wish them at a reasonable cost, and that the global consensus on the need for supervision and control of the insurance operations. The research aims to determine the role of internal control in reducing the risk of the insurance company in the sample and through the study and analysis of the concept of internal control and stages and kinds of departments and their relationship. On this basis, offered a researcher at the consideration of the subject (oversight role in reducing the risk of insurance) An Empirical Study in the National Insurance Company to choose used form questionnaire as head of the collection of information as well as personal interviews for managers, and tested hypotheses which focused on the existence and effect relationship between the variables of search by statistical methods relevant for the purpose of testing hypotheses relationship adopted Pearson correlation coefficient, and to test the effect relationship has been the adoption of simple linear regression coefficient.The research found to prove the most important results of the theoretical side of it which is the success of the internal control in any economic unit depends on how serious the desire of senior management to its success, support and because the administration is responsible for the formulation and design of the internal control system commensurate with its goals., And the most important results of the search scientifically is a relationship strong correlation between the internal control and risk insurance, and this relationship is disabled or employee in the company has a good researcher recommends more attention to and strengthen the relationship and this is in the protection of the company's exposure to risk. And in the end, the researcher presented a set of recommendations to the company researched, based on the findings was the most prominent. Paying attention to the Department of Business Administration of internal control and provide her powers, as well as the development and Staff be qualified and well-qualified plans, programs and guidelines and international standards of censorship.
ABSTRACT:
The study aimed to identify the impact of the role of voluntary accounting disclosure in enhancing confidence in the informational content of financial reports. Correlation - Spearman to measure the degree of correlation, as well as the method of simple linear regression analysis, and the study reached several results, including: The level of enhancing the information content in the annual financial reports of the Palestinian banks listed on the Palestine Exchange under study reached the overall average (total) (94.1%), and also Voluntary Accounting Disclosure in Enhancing Confidence in the Informational Content of the List of Change in Ownership Equity of Listed
... Show More
Abstract
The research discusses the biography of Imam Al-Qanuji, his syllabus in his book “ Raudha Al- Nadia , and Public, particular, edition definition. Then it mentions the types of matters and the Imam Al-Qanuji’s opinion in it, and it mentions the early and contemporary scholars’ opinions and simplifies their logical and unwritten proofs. It also discusses and librates the place of dispute, then it swages reliable based on the power of the proof and interest without any contravention which the orthodox law orders. Furthermore, the research discusses matters like, whether there is any particular formula for public, or whether the public considers the Quraan as i
... Show MoreGenerally, there are many problems that people run into; unemployment is one of these common diseases which usually hits the whole communities leaving crucial effects (economic, social, and psychological) that are difficult to handle them. The current study aims to identify the level of emotional disorders among Iraqi unemployed alumni for the academic years (2013-2016). To this end, the researchers have prepared a questionnaire to measure (anxiety, depression, and anger): these criteria distributed over (30) item. As for sample, it limited to (50) male and female student. The findings of study have revealed that the whole sample showed a high level of emotional disorders, and anger disorder showed higher level than the level of (depress
... Show MoreScenes of love constitute a large space within the orbit of the movies, so that there is almost no film (no matter what kind) void of these scenes, as they are associated with many dimensions and they constitute a major attraction for viewers, and thus the direction solutions and their connection to the director's vision constitute a large part in the process of employing signs to highlight what should be highlighted or to refer to it symbolically on the grounds that the director does not have full freedom in the transfer of scenes of love at all levels as they are in reality. The research included three sections within the theoretical framework:The first section: the concept of image and its rhetorical importance. This section discussed
... Show More
It is very well known in the planning publications that when creating spacing development to a region or sub-region, it can be able to make more than an alternative consisting with the strategic directions overtaken from the actual development of region and the situational and developmental objectives needed. However, the difficulty facing the situational planning is in selecting one of these alternatives to be the best in order to make a balanced situational re-structure, and achieving the economic, social and civil objectives. The developmental situation elements in the regions and governorates, including (Karbala) impose themselves as situational power which implies the process of re-structural arrangement where the situational develo
... Show More
In this research, we discussed and analyzed the relationship between oil prices and the U.S. dollar exchange rate in Iraq. The study adopted the descriptive analysis and econometrics analysis. The descriptive analysis refers to the rise (fall) in crude oil price lead to appreciate (depreciate) in the Iraqi dinar exchange rate, though the channel of the international reserves. The econometrics analysis is based on monthly data covered the period (December/2002 – December/2011), the unit root test, co-integration test, vector error correction model, and Granger causality test have been adopted in this research to check the existence and direction of this relationship. The results refer to the lon
... Show More
At a time of increasing human potential in the face of crises and risks through the use of technology on a large scale and steadily in various fields of life, and the vulnerability of business organizations as a result of mistakes. The failure of a sudden these errors or omissions or symptoms. Also, some crises occur outside the control of management, others caused by leakage of important information and sometimes secret may be a strategy or a new plan or new project occurs outside the organization to the opposite of what is planned. Therefore, the crisis management are critical to all organizations, because the active management of the crisis helps to ensure the continued prosperity of the organization. Here comes from the resea
... Show More
Since the human being knew simulation as an expressive style of expressing himself which developed into dramatic arts that have their aesthetic uniqueness involving their own constructive techniques, the art of the theatre had a pioneering role in the development of the human awareness of himself. That’s why it was and still is in all its aesthetic manifestations a free space for the self –disclosure thus man has been simulated as he is the main theme of the existence and its main wealth. Thus the interest in the child's theatre began, because this theatrical pattern has its effectiveness in the construction of the human self and enabling it to be a productive source for a life that accommodates and elevates the human action t
... Show More
Patients are very concerned about the lengthy nature of orthodontic treatment. It is necessary to find a non-invasive way to quicken physiologic tooth movement. This study's objective was to assess the effectiveness of low-intensity laser therapy in shortening the time and discomfort of orthodontic treatment. Experimental work: Using a split-mouth study to compare tooth movement with conventional treatment and laser-accelerated orthodontic tooth movement. A patient presenting with a class II division I malocclusion characterized by the misalignment of the upper and lower teeth as classified by Angle’s molar classification system was indicated to undergo fixed orthodontic appliance orthodontic treatment. The treatment plan involved bila
... Show More
The followers of the reality of the decision application faculty in departments of faculties of education of the University of Baghdad, it is noted that there are many shortcomings, which relate to Path, management, design, and evaluation, Coming from the work of the researcher as a teacher and supervisor, as well as to inform the researcher on many of the studies and literature, luck researcher on the article there are no courses are clear in theory and in practice the decision of the applications teaching, and often puts the teacher education curriculum, which lacks the link between the theoretical and practical, either in relation to its management, there is no office for the management and coordination at the University of Baghdad or
... Show More