That the electronic payments system plays an important role in the effectiveness of commercial banks by attracting domestic or foreign investors, especially in the banking sector , It must keep abreast of global developments and technology in the field of banking that lead to the effectiveness of the bank by providing modern banking services and good customer service that improves the reputation of the bank, as well as develop its activities and promotes economic development at the country level , The technological progress of the bank will increase the speed of conducting banking operations, accuracy and safer , here should be laws and regulations related to electronic payment systems keep pace with the laws and regulations in the developing world as well as adapt to the evolving banking environment and that there should be a bank awareness among everyone and not to stay on the traditional banking methods.
The research aims to identify the theoretical framework of technical reserves in the insurance activity and the role of the auditor in verifying the integrity of the estimates of technical provisions (technical reserves) for the branches of general insurance in insurance companies based on the relevant international auditing standards, as a proposed audit program has been prepared in accordance with international auditing standards that enable the auditor to express a sound opinion on the fairness of the financial statements of these companies , The research has reached many conclusions, the most important of which is the existence of deficiencies in the audit procedures of insurance companies, as the audit program of those companies did
... Show MoreWhat distinguishes the athlete in dealing with all stimuli is the ability to understand the cognitive rules through which he acts and directs behavior through thinking and regular planning methods in dealing with the environment in a realistic manner, and this comes through techniques and means based on modernity in obtaining information that makes the athlete arrange in His memory is the programs that are the most important crutch for relying on when he asks for them in applying and executing the skill assignment. One of the enhancers of awareness of variables is the ability of coaches to provide openness in modern ideas to find solutions, through which the player can sense and interpret events and produce outputs for quick and successful
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The scientific and practical importance of this study lies in analyzing the phenomena of commercial blocs as a means of managing the future struggle as Zbigniew Brzhenski in his book Our of Control which was translated into Arabic under the title of (chaos) in 1993. The most important phenomenon of the 21th century is the geopolitical phenomenon presented by the international blocs. That is, the new regime will be united in the form of economic blocs and political alliance. Consequently, the future struggle will be economic in nature under the chaos which the new order is living. Under the retreat of the economy that effected the industrial countries and the world countries which have become unable to treat the crisi
... Show MoreThe research aims to reveal the availability of skills to develop the tax assessor when carrying out the tax examination process. The study was conducted in the branches of the General Tax Authority in the province of Baghdad (the General Authority for Taxes, Adhamiya branch, the General Authority for Taxes, Rusafa branch, Al-Bayaa branch, New Baghdad tax branch) was approved The descriptive approach to achieve the research objectives represented by answering the following two questions: 1- What are the necessary skills that should be available in the performance of the tax examiner? 2- Are the skills of developing a tax evaluator available? The two researchers used the closed questionnaire as a tool for their research. The quest
... Show MoreThe objective of the research is to identify the efficiency of risk management in various names at Baghdad International Airport in the face of various risks (financial - technical - human - natural ..) facing the sample of the search of the General Establishment of Civil Aviation and the Iraqi Airways Company where the researcher identified the hypothesis that summarizes There is a significant significant correlation between risk management, risk management and risk review and assessment. The researcher used the means of research from observation and interviews with the relevant officials in this field, as well as used the questionnaire and distributed a sample of 170 employees in the field of risk management (SMS Department) in Iraqi A
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Insurance companies seeking to develop programs to promote and market their services and to increase its customer through the use of modern technical marketing and reduce its dependence on agents and take advantage of work of the banks by alliances with them and including reinforcing get the parties to competitive advantages in the financial market , the insurance services intangible service stops marketed over the insurance awareness and requires exceptional promotional efforts. &nbs
... Show MoreThe research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their
... Show MoreThe Banking Supervision of the most important functions of the Central Bank of Iraq, which he intended to have a strong banking system and a sound and competitive, and exercised control over the banks by inspection bodies to ensure their compliance with the laws, regulations and orders and instructions and the safety of their financial positions.
The research was aimed to release the concept of banking inspection, compliance and problems and obstacles faced by the inspectors, and monitors compliance and down to make recommendations.
Has been reached on a set of theoretical and practical conclusions, including: -
1-confirmed the statistical analysis of the answers to the research sample the importance of the role o
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The current research was aimed at the following:
1. Measurement of Personality Type Observer of the University students.
2. Identify the differences in Personality Type Observer among the University students according to variable of Sex (male / female). And according to variable of Specialization (scientific / literary)
3. Measurement of Withdrawal of the University students.
4. Identify the differences in Withdrawal among the University students according to variable of Sex (male / female). And according to variable of Specialization (scientific / literary).
5. Identify the relationship between Personality Type Observer and Withdrawal.
To achieve this aims of the research, the researchers set up the instrument is scale