Banking institutions are considered one of development foundations,and they also performe active role in supporting national economey and itsinstitutions. Banks became diversed in their activities that specialized Banksbecame one of the constituents of developing work in any activity, especiallyin investiment sector .In view of the importance of insurance sector and thenecessity of developing its divices and its working instituments, studyinginsurance Banking reality became a necessity, because insurance Companies inIraq are suffering of weakness in the level of insurance service, in addition tothe existence of a problem in the relationship between Banks network andinsurance industry.So this research aims to define insurance reality; the role of insuranceBanking and the constituants of developing insurance service.This research is constructed according to the hypothesis of the moralrelationship between insurance service and insurance Banking and ways ofstrengthening it. Hypothesises were tested through analyzing available facts.And questionnaire was done to collect data then analyzing and discussingthem. Iraqi Insurance Company and Baghdad Bank were chosen as sample forthis research; questionnaire groups were consisted of the General Directors andDepartments Directors of both of them.This research reached to a group of conclusions, the most importantone: is that the complete merging of banking and insurance products by theBank is affecting positively in attracting clients and consequently in thepossibility of inventing and developing insurance services.This research alsoreached to several recommendations, the most important of them are: thenecessity of completing the legislative system of insurance companies andbanks work; raising awareness of working staffs and making use of other statesand companies experiments as well as finding an investiment environment forworking in insurance banking sectore.
The present study was designed to indicate the influence of the feeding plate on the nutritional and general health problems of the isolated cleft palate infants. For this study fourteen infants were taken, their ages between one day to one week, refered from cosmetic surgery and palate center to cleft lip and palate rehabilitation center in institute of technical medical / Baghdad for feeding plate purpose . Four infants put them as normal group; all those infants were subjected during (6th) month to evaluate the body weight, feeding problem and the respiratory infection. According to tables and figures this study showed a gradual improvement in nutritional problem including (feeding problem, body weight) and health problem (such as respir
... Show MoreSmall and Medium Enterprises (SMEs) in Iraq have experienced low performance due to the limited usage of accounting information systems (AIS) and the inability to exploit knowledge of management capabilities (KMC). These deficiencies have led to competitive pressures in the marketplace that have adversely affected their sales and production. This study investigates the role of AIS in terms of operation support, knowledge support, regulatory support, and the role of KMC, including knowledge acquisition, knowledge transfer, and knowledge utilized to enhance organizational performance in Iraqi SMEs. The target population was managers and owners in SMEs using AIS in Iraq’s cities. A non-probability purposive sampling technique was use
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(22)
(13)
God Almighty set out to build mosques, and he commanded to seek their architecture, and the competition for them, and allocate them with types of worship that are not valid in others, and to preserve their sanctity and not to be degraded and taken for mundane purposes and special benefits, because they are considered one of the most prominent features of Islam and the rituals of Islamic society, so this research came to show the rule Sharia in various and contemporary issues that are needed by the imams of the mosques, their rulers, and those responsible for them. Among the issues in which they have examined comparative juristic research and reached the most correct opinion are:
Building mosques over or under buildings and factories i
(46)
The current research aimed to analyze the importance, correlation and the effect of independent variables represented by marketing variables on the dependent variable represented by local brand, through taking ENIEM as a model for this study, which represents a sensitive sector for the Algerian consumer. The results of the study evinced that the Algerian consumer has a positive image toward the brand ENIEM given marketing variables which has acquired considerable importance to this consumer. Also, the results of this study showed a statistically significant correlation between marketing variables and good perception toward the brand ENIEM, at the same time, the existence of a statistically significant effect for each of these variables o
... Show MoreThe purpose of the current article lies in determining the impact of the suggestive exercises on the development of the mental capabilities of children. The researchers used the experimental method with a single-group design, which was appropriate for the core of the current article . The study samble has been specified as children aged 4-6 years in Umm Al-Rabi'een Kindergarten, with a total of 95 children. The study samble (15 children) was randomly selected. . After the exercises were completed, the post-tests have been carried out on the sample with similar circumstances as that of pre-tests. Researchers used statistical methods in the SPSS program. After the results were presented, analyzed, and discussed, The resear
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The present study aimed at identifying the effectiveness of Macaton method in improving some sensory and cognitive skills in autistic children. In order to achieve the aims of the study, the researcher used the experimental method. The present study sample was (10) children whose ages ranged between (7-10) years and were diagnosed medically with autism disorder. The researcher randomly selected the sample and divided it into two groups: the first group consisted of (5) children representing the experimental group, and (5) children representing the control group after extracting the equivalence between the two groups in terms of age, intelligence, economic and social level and the degree of communication. The program was implemented for t
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The underlying objective of the international standard No. (6) to assist in accounting applications for the extractive industries, taking into consideration the goals and objectives contained in the sixteenth of the private International Accounting Standards criterion accounting for land, machinery and equipment, as well as Standard No. axes (38) relating to intangible assets, and in order to create a vision of a comprehensive development needs oil in order to exact evaluation of policies related to the particular needs and draw a comprehensive frameworks with respect to treatment of expenditures and revenues in the oil production industry, is also interested in Standard No. (6) within the primary objectiv
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The traditional method adopted in the preparation of the general budget in Iraq is not consistent with developments in the size specification response and spending and the associated weakness in the size of the amounts earmarked for investment projects which could adversely affect future generations and not to enable them to continue the development, which requires talking to estimate the adoption of style public expenditure in the state budget and reduce waste and extravagant where and invest public revenues of the state in investment projects and preservation of the environment and natural resources in order to ensure the benefit of future generations system, according to the system serves to achieve the overwhelming majority of member
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The research aims to introduce international valuation standards and to identify the relationship between international valuation standards and international accounting and financial reporting standards in enhancing the quality of financial reporting (appropriate accounting information) through the use of statistical models for the purpose of measuring the property of appropriateness of accounting information through the use of statistical models for the purpose of proving the hypothesis that The research referred to it, and accordingly, the Francis and Kothari models were used to measure the appropriateness of accounting information (the quality of the information). The conclusions reached by the two researchers is that the sett
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