Growing interest in the subject of corporate governance after the repercussions of financial collapses of some of the leaders of American companies and European, and the consequent crisis of confidence in global financial lists of companies due to weak accounting disclosure and transparency, was quick from many countries and international organizations to adopt the concept in an attempt to improve the situation of companies and promote transparency and prevent further financial crises in the future. Based on this background, the present study aims to shed light on the concept of exercising the powers of governance that has become invitations for adoption in Iraq of great importance, given the increasing role of corporations both restricted and unrestricted in the Iraqi market for securities, focusing on the situation of Iraqi private banks to the need for follow-up performance and access to the best level of performance in improving efficiency and economic and financial stability. The study showed that corporate governance of the banking system is nothing but a system through which management and control of banks in order to protect shareholder rights, equality, justice, involvement them in decision-making , the provision of information in a transparency information transparency, clarity and determine the responsibility of board members and their rights. The findings of the study that, despite the novelty of the concept of corporate governance of banks in the Iraqi environment but there are serious attempts to define the mechanisms and implementation mechanisms on the ground. And that the departments of private Iraqi banks play a vital role in the application of the concept as act as liaison between regulatory agencies and the Governing Council.
The research gained its importance from the importance of technical reserves in the insurance activity and its impact on the result of the activity of insurance companies and their financial position and thus reflected on the insurance prices as the technical reserves are one of the most important and most valuable budget items usually, as well as that the insurance activity has a role in maintaining economic development where some countries develop laws and instructions for the formation of those reserves binding application to insurance companies and the fact that the financial statements in general are of interest to shareholders, banks, the General Tax Authority and other beneficiaries In the insurance activity as policyholders and t
... Show MoreThe study presents the modification of the Broyden-Flecher-Goldfarb-Shanno (BFGS) update (H-Version) based on the determinant property of inverse of Hessian matrix (second derivative of the objective function), via updating of the vector s ( the difference between the next solution and the current solution), such that the determinant of the next inverse of Hessian matrix is equal to the determinant of the current inverse of Hessian matrix at every iteration. Moreover, the sequence of inverse of Hessian matrix generated by the method would never approach a near-singular matrix, such that the program would never break before the minimum value of the objective function is obtained. Moreover, the new modification of BFGS update (H-vers
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The study aims to find out the extent to which several Iraqi institutional accreditation standards (governance and administration, scientific research, curricula) are applied in two public universities (Baghdad and Middle Technical University) and two private universities (Uruk and Al-Mansour College) by diagnosing strengths and weaknesses and proposing a mechanism and procedures to help educational institution aims to reduce or eliminate the gap. The study stems from the extent of application of several Iraqi institutional accreditation standards represented as it was worked on through observation and field coexistence to reach scientific and practical facts. The method of case study and comparison betwe
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Aim of the Study: The paper aims at identifying the extent of the role of strategic leadership represented by its four dimensions (administrative, transformational, political, moral) in fulfilling the requirements of university governance (Context, message and Goal, Management orientation, Independence, Issue, Sharing)
Methodology: A survey is applied to (107) members of the teaching staff at the college of Administration and Economics/ University of Mosul. To achieve the goals of the study, the researcher makes use of a number of tools such as: questionnaire, statistical tools and methods (repetitions, perce
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The 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 aim object of research is to show the computerized services library of Salahaldeen University in Erbil city in Iraq, so the research treatment all side of library such as building, location ,staff ,finance, resource collection and services ,we refer to. problem which face library such as administration and finance through the using Of case study method, reference source ,meeting , online comment and data record .The study focus develop in library departments, users services, management ,staff, the resource collection, building and location.
The study ending with many results and recommendation to develop the library services by using modern Information system to all users inside and outside the university and link them with other
The research aims to shed light on the internet and how to employ them and to take advantage of applications in scientific research among faculty members, from a survey the opinions of professors at the University of Alanbar and Almustansiriah, to see the reality of use of the Internet and ways to invest in the service of scientific research.
The follow descriptive analysis approach , which is appropriate to the nature of this study concerned with exploring the views on the uses of the Internet. The study reached the field the following results:
1- There are(60) % of respondents use the Internet on an ongoing basis to see new information and keep pace with scientific developments in the field of specialty and the average use of the
The purpose of this research is to identify the E-signing and its concept.
Due to the increasing role and importance of the E-trade in may countries, as it provide many advantages over the traditional trade. We have to deal with may E-trade aspects and tools in which the E-signing is the most important. In this research we will deal: first with the article approach- E-signing definition, Digital signing, its mechanism, requirements, types and features. Second: the practical approach: It has been implemented according to a questionnaire contain many questions some of them are comma, other an specialized in research hypothesis and some concern the obstacles faced the application of E-signing. The questionnaires been distillated to
... Show MoreThe study aimed to reveal the role of social capital represented by its dimensions (structural, relational, and cognitive) in strengthening the management of excellence in Azadi Hospital / Duhok. In order to reach the goal of the study, the study variables were highlighted in theory through framing concepts and literary contributions for researchers in this field, In the field, the questionnaire was used as a basic tool to collect data from the individuals in the research sample who were represented by officials and individuals working from administrators and technicians, as (120) forms were distributed to the respondents, and (110) were retrieved from them in a way that is valid for analysis. Several statistical methods have bee
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The research aims to review the concepts of banking efficiency and its relationship to performance, productivity and efficiency, as well as analyze the efficiency of the banking in micro-economic view.
In order to achieve the objectives of the research We have been employed graphic, Econometrics and Mathematical methods to derive the different concepts of banking efficiency.
We showed that there are two main methods used to measure the bank efficiency, the first called Stochastic Frontier Analysis , this technique depends on the parametric methods, The other method is called Data Envelopment Analysis is based on mathematical programming methods