Insurance companies play a dual and vital role in the economy in which they operate in two directions. The first is to protect investments from the various risks that threaten them by paying compensation in the event of one of these risks, which prevents companies from leaving the economic cycle and achieving social benefit because of continuity of the company means continuity The payment of taxes to the state and the payment of salaries and wages to employees and employees, in addition to the economic ties in front and background, which integrate the company with other companies (that stop the company can lead to the cessation of other companies), the second trend is that the trap The insurance company obtains the amounts of insurance premiums in advance that become part of its ownership, enabling it to re-invest them in direct investments (insurance companies taking insurance premiums received in real estate or establishing industrial companies, etc.) or indirectly By investing premiums in the purchase of different types of securities) taking advantage of the period of time between receipt of installments and payment of compensation, which contributes to the provision of a source of funding to other companies and increase the profitability of insurance companies, thus achieving mutual benefit between the insurance sector and other sectors and vice versa The weakness of the performance of insurance companies, so the insurance sector in most countries of the most important sectors and wide because of the existence of a large number of risks faced by each company, which means paying more premiums for each risk that want insurance companies, which leads to the accumulation of large amounts in which contribute to pay Equity and refinancing of investments.
ان العلاقة ما بين الحكومة المركزية واقليم كردستان يحكمها نوعا من مظاهر التوتر الذي يتعلق بالاختصاصات الموزعة ما بينهما، والمشكلة الاساسية ذات علاقة بالتأويل الدستوري، فمنذ العام 2003 ومروراً بالإعلان الدستوري ونحن نعاني من قضية شائكة وهي ما الصلاحيات التي تتمتع بها الحكومة المركزية قياسا بالصلاحيات التي يتمتع بها اقليم كردستان، وتوزيع الثروات والموارد الطبيعية وغيرها من المسائل الخلافية بين ممثلي الكتل ال
... Show MoreObjectives of the study: The study aims to assess satisfy of the coronary artery patients for the care product from
the nurse and physician and to find out the relationship between patient satisfaction with the social and the
clinical characteristics of the patients.
Methodology: A descriptive design study conducted using the evaluation approach for the duration of June 3
rd
2012 to January 31, 2013. Non-probability sample of (60) patients who were visiting or admitted (inpatient or
outpatient) to the teaching hospital in Baquba with the diagnosis of coronary artery disease. A questionnaire have
been built and develop by the researcher based on review of literature and previous research, the form included of
(3) p
البرنامج النووي الايراني واشكالية العلاقة مع الولايات المتحدة الامريكية
The financial crises that occurred in South East Asia and America, and the discovery of the financial and administrative corruption that affected these companies, which led to the crisis. Since then, organizations and institutions interested in accounting have begun new ways to further rationalize the management of these companies. Hence the concept of governance, which means good governance. Al-Susiya confirmed its adoption of the financial reporting standards and adopted internal and external auditing for the purpose of increasing the reliability and credibility of the financial and reports that increase the confidence of investors in making their investment decisions in the financial markets The study dealt with the contributi
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The objective of the research is to identify the nature of voluntary disclosure of insurance services and its impact on the financial performance of Iraqi insurance companies by knowing the relationship between increasing disclosure of financial services and financial performance indicators of insurance companies.In order to achieve this objective, the research was applied to a sample of the Iraqi insurance companies listed in the Iraqi Stock Exchange (Al Amin Insurance Company, Al Ahlia Insurance, Dar Al Salam Insurance, Gulf Insurance, Al Hamra Insurance) and based on their published financial statements (2014-2015) ) And by analyzing the sample lists were connected to the research objectives.The main conclusion of the study is that in
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Abstract:
The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is
... Show MoreSeen in Iraq that the volume of insurance activity in the case of a clear deterioration and a sharp decline in demand for life insurance, because of reluctance by senior members of the Iraqi society on the demand for life insurance. The study was descriptive approach in identifying and addressing variables, namely the (perception of risk need of the individual trends in personal income of the individual insurance awareness of the individual customs and traditions of communal religious belief of the individual age and sex of the individual methods promotional company competitive alternatives to the insurance service life inflation rate service life insurance) indepen
... Show MoreThe research seeks to identify the impact of fraud detection skills in the settlement of compensatory claims for the fire and accident insurance portfolio and the reflection of these skills in preventing and reducing the payment of undue compensation to some who seek profit and enrichment at the expense of the insurance contract. And compensatory claims in the portfolio of fire and accident insurance in the two research companies, which show the effect and positive return of the detection skills and settlement of the compensation on the amount of actual compensation against the claims inflated by some of the insured, The research sample consisted of (70) respondents from a community size (85) individuals between the director and assistan
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this research paper aims at measuring and analyzing the influence of the stock exchange on the economic development in the Kingdom. This is done through comparing the Gross Domestic Product (GDP) as a changeable factor affiliated with some independent variables in the KSA stock exchange. These variables are (All Share Index {TASI}, Market Value, Trade Volume Index, number of companies and number of shares). The study covers the period from 2003 to 2017 and adapts the measuring method in analyzing this relation using the Multiple Linear Regression (Stepwise) and (SPSS). The study affirmed the validity of the
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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