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الرقابة الداخلية وتأثيرها في مخاطر التأمين: بحث تطبيقي في شركة التأمين الوطنية
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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.

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Electronic payment methods used for salary resettlement and its impact on improving the mental image of customers: an applied study of the opinions of a sample of (private) commercial banks 'customers contracting with the Ministry of Higher Education and Scientific Research to localize employees' salaries
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The research seeks to identify the contemporary events that face the use of electronic payment methods to localize the salaries of state employees and its impact in enhancing the mental image of customers, and to achieve this purpose from the fact that a questionnaire was designed and distributed to an optional sample of (31) individual customers (employees) dealing With the researched private banks, it has been analyzed and reached a number of conclusions and recommendations, the most prominent of which is the lack of modernity of electronic payment methods by customers, which is reflected in the mental image of customers and the achievement of their satisfaction, in the Emiratization project for salaries needs an advanced leade

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دراسة تحليلية لظاهرة الفساد الاداري والمالي في بعض المؤسسات الصحية لمحافظة القادسية: An analytical study of the phenomenon of administrative and financial corruption in some health institutions in Al-Qadisiyah Governorate
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Certainly there is a negative impact on development due to corruption in its corruption forms It is administrative and financial as well as direct impact on all sectors Including the health sector, which has seen in Iraq a marked setback in performance and services , The research aims at the possibility of demonstrating the negative effects of financial and administrative corruption on health institutions and Inability to meet health needs The extent to which Regulatory institutions and institutions manage to reduce financial and administrative corruption and ways of dealing with it The phenomenon of financial and administrative corruption is the most serious phenomenon because of its impact on economic growth, which in turn impedes the

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Absorption and Fluorescence Properties of 3,6-bis(5-bromothiophen-2-yl)-2,5-bis(2-ethylhexyl)-2,5-dihydropyrrolo[3,4-c]pyrrole-1,4-dione. A Covalent Fluorescence in Solution and in the Solid State
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In the cuurent article, the photophysical properties of 3,6-bis(5-bromothiophen-2-yl)-2,5-bis(2-ethylhexyl)-2,5-dihydropyrrolo[3,4-c]pyrrole-1,4-dione were investigated. The visible absorption bands at 527, 558 and 362 nm in propylene carbonate and the compound was found to be fluorescent in solution and in the plastic film with emission wavelengths between 550- 750 nm. The Stokes Shift of P.C., acetonitrile, diethyl ether, Tetrahydrofuran THF, cyclohexane, dibutyl ether, and dichloromethane DCM  are 734, 836, 668, 601, 601, 719, and 804 cm-1 in respectively. The Stokes Shift Δ was less in THF and cyclohexane, than the solvents, which indicates that the energy loss is less between the excitation and fluorescence states. The

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
The neology in the Iraqi dialect after the invasion of 2003 and the level of imaginative comprehension: La neología en el dialecto Iraqui tras la invasión de 2003 y el nivel de la comprensión imaginativa
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       The article analyzes the neologisms that arose in the Iraqi dialect after the 2003 US-British invasion and the fall of Saddam Hussein's regime, according to the theory I advocate: "The Basic Outline of Reference," a developed theory of Arab legacy and cognitive theory, which came out in 1987 in America, so we have used the terminology of cognitive grammar. In this theory it is stated that the reference is the interaction between four components: perception, imagination, imaginative comprehension and the linguistic sign or symbolization (the neological word in this article), which are closely related, so that none of them can be lacking, because they constitute a holistic whole that belongs to a deeper level. Let us

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Crossref
Publication Date
Sun Jan 02 2022
Journal Name
Journal Of The College Of Languages (jcl)
Dimension feminine in The Respectful Prostitute’s Jean- Paul Sartre and The Blind Prostitute’s Badr Shaker al-Sayyabe: La dimension féminine dans La P….respectueuse de Jean-Paul Sartre et La Prostituée Aveugle de Badr Shaker al-Sayyabe
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      Jean-Paul Sartre and Badr Shakir al-Sayyabe are among the most prominent writers that critiqued the destructive role of capitalism and the patriarchal power system in the period of the Post-World War II crisis. Divided into three chapters, the present study examines two of the most eminent literary works in the history of the Western and Eastern societies in the fifties of the last decade: Jean Paul Sartre’s play : The Respectful Prostitute and Badr Shaker al-Sayyabe’s poem: The Blind Prostitute.

       Chapter one discusses the position of the prostitute in a patriarchal societies. Chapter two linguistically analy

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Crossref
Publication Date
Wed Dec 14 2022
Journal Name
Journal Of The College Of Languages (jcl)
Images of ruin in "Throne" and " Water stream" by Maysaloon Hadi and "War" by Glezio: A Compartive Study: Les images du débris dans "Le trône et le ruisseau " de Maysaloon Hadi et "La guerre" de Le Glézio (étude comparative)
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Our research comes to shed light on Iraqi literature as literature that arose in special circumstances alongside foreign literature. Using comparative research methods, we chose to highlight two distinguished writers, who have their mark in the world of literature. The first is the Iraqi writer Maysaloun Hadi, who is considered an icon of Iraqi feminist literature, and the second is the French writer Le Clézieu, who won the Nobel in 2008. We will see through the research how the two authors expressed their views of modernity and urbanism. And how each of them separately portrayed the psychological and moral projections that formed the essence of man today. 

Résumé

Notre recherche abord un des points inc

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Crossref
Publication Date
Sun Jun 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
The vision of Hebrew writers and critics of the future of the Jews in their writings at the end of the 19th century and the beginning of the twentieth c: דעותיהם של הסופרים והמבקרים העבריים על עתידם של היהודים לפי כתבותיהם בשלהי המאה ה-19 ובתחילת המאה ה-20
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It is very known  how great is the  role of the Jewish writers in the system of the Zionist movement. The movement relied on writers and writers to carry out their programs, especially those pertaining to the creation of a "national homeland" for Jews. Most Jewish writers sang of  Palestine even though they were not born there.

    On such a  basis, we have followed closely the writings of writers, critics and others by the end of the nineteenth century and the beginning of the twentieth century. We found that these writings are based on one common question: What is the fate of the Jewish people?

    Most of these writings were accompanied by Theodor Herzl's proj

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Crossref
Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The trend to Joint Audit as an approach to Improve the Financial Reports Quality - An Applied Study –
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This study aimed at identifying the trend to applying the Joint Audit as an approach to improve the financial reports quality with all their characteristics (Relevance, Reliability, Comparability, Consistency), as well as enclose the difficulties that faced the auditors in the Gaza Strip in implementing the Joint Audit. In order to achieve the study aims, a measure was used to identify the trend to apply the Joint Audit and it was distributed to the study sample which is consisting of (119) individuals and retrieved thereof (99) valid for analysis, approximately (83.2%), (69) of them are Auditors, (30) financial managers and accountants. The researcher used the analytical descriptive method, and after analyzing the results, the s

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Crossref
Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Architecture design quality in build competitiveness for contracting companies in The Ministry of Housing and Construction of Iraq
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The study aimed at interpreting the role of architectural design quality in in build competitiveness model in accordance with the proposal included the idea of ​​architectural design quality for its removal; interesting design factors of the environment, good design of the spaces, and design aesthetic explanatory variable. The competitiveness dimensions; the level of innovation, stimulate research, and the quality of the company's products, and activating the role of human resources, entrepreneurship, profitability, market share and competitiveness, variable responsive. The study of construction companies in the Ministry of Housing and Construction has taken the Iraqi society for the study. The sample consisted of (48) manage

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Crossref
Publication Date
Thu Jan 02 2020
Journal Name
Journal Of The College Of Languages (jcl)
Principles of modeling a dictionary article in the «Dictionary of the Russian Folklore: lexicon epics» (M.A. Bobunova, A.T. Khro: Принципы моделирования словарной статьи В «словаре языка русского фольклора: Лексика былины» (М. А. Бобунова, А. Т. Хроленко)
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The article describes the basic principles of modeling a dictionary article in the “Dictionary of the Language of Russian Folklore Lexicon epics” (M. A. Bobunova, A. T. Khrolenko). Among such principles are the principle of linguocentrism (representation of universal cognitions in strict observance of the traditions of lexicographic science), the principle of anthropocentrism (language learning as a means of human consciousness / subconsciousness), the principle of expansionism (attracting material from various knowledge bases), the principle of explanatory ("explanatory moment"), and fractal principle (synergistic potential of the presented material: nonlinearity and self-similarity; hierarchical organizati

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