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تقويم كفاءة أداء الاستثمارات بحث تطبيقي في شركتي التأمين الوطنية والتأمين العراقية
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This study attempts to highlights on the evaluation of performance efficiency for Investments in both National & Iraqi Insurance companies for the years 2001-2010 and their importance on those companies and the economy of the country in order to find  out the investment areas and to compare between investment activity and its revenues as well as to compare performance of both companies in investment field.

The study was based on annual reports and balance sheets of both companies. In many chapters, this study dealt with theoretical and practical aspects of the investments and its revenues. Key hypothesis was based on this study, including four parts of Sub hypotheses about (statistical effective relationship between the amount of investment and achieved revenues).

The study found many conclusions, including:

National Insurance Company and Iraqi Insurance Company do not have sufficient flexibility to expand the investment projects because they are state-owned companies and subject to state laws and regulations.Investments include risks such as currency exchange rates, risks of falling stocks and bonds, risks of fluctuating prices of real estate investments, risks of changing interest rates and risks of repayment of borrowers.Insurance companies adopt diversity of investments, which is considered as one of the important principles that governing investments in financial institutions in general and in insurance companies in particular, this leads to improve the profitability and reduce risks in addition to providing high liquidity throughout the year.The most important recommendations reached by the research are.Follow up scientific method to take proper decisions about investment in the presence of many available alternatives through the use of modern scientific methods in comparison between those alternatives.Develop section for risk management in order to prevent and reduce the potential material loss, then reduction of uncertainty through the main function of disclosure risk first, and to analyze and control those risks and reduce associated costs and, second, choose the best means to address these risks by developing a system, identify early warning indicators of risk and the possibility of control any risk may occur and how to get around it.

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Publication Date
Sun Apr 17 2016
Journal Name
Al-academy
Expressionism in painting contemporary in Iraq Study features formalism: عبد الرزاق جبار رحيل الكناني
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In the present research is marked (expressive drawing in contemporary Iraq, the study of morphological features) eating expressive as the direction of modern art in the drawing for the period before and after World Wars I and II. And follow the tracks. And in research and investigation about the origins and sources and characteristics of expressionist painting at adult patrons and art gatherings, and the extent of their impact in the drawing for contemporary Iraqi sixties and seventies generation (generation of professors) and down to the younger generation in the eighties of the last century. Over the nearly two decades of history of fine movement in Iraq, a period specified in the search within the limits of temporal boundaries, and by

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Publication Date
Sat Jun 01 2024
Journal Name
مجلة العلوم السياسية
دور السلطة التشريعية في الرقابة على اعمال السلطة التنفيذية بموجب الدستور الاتحادي في العراق
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ان المشكلة البحثية تتحدد في ان المهام والادوات التي تملكها السلطة التنفيذية، من الصعوبة تركها من دون رقابة، والرقابة والتقييد ياتي من اطراف عدة، واهمها: السلطة التشريعية، فالبرلمان في العراق منح اختصاصات للنظر في اعمال واداء السلطة التنفيذية بما يضمن تقيدها بالدستور الاتحادي. والهدف من هذا البحث هو الاشارة الى اهمية الاختصاصات الممنوحة للبرلمان العراقي، بما يضمن التاسيس لدولة القانون، اي وجود مرجعية قانو

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Publication Date
Sun Jul 07 2013
Journal Name
Journal Of Educational And Psychological Researches
Effect of Using Computer in Getting and Remaining Information at Students of First Stage in Biology Subject
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Effect of Using Computer in Getting and Remaining Information at Students of First Stage in Biology Subject MIAAD NATHIM RASHEED LECTURER Abstract The recent research goal is to know the influence of computer use to earn and fulfillment information for students of first class in biology material and to achieve that put many of the zeroing hypothesis by researcher as follow: There were no differences between statistical signs at level (0,05) between the average students' marks who they were study by using computer and between the average student ' marks who they were study in classical method of earning and fulfillment. The researcher chose the intentional of the medical technical institute that included of two branches the first class (A

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Publication Date
Thu Jul 02 2009
Journal Name
Journal Of Educational And Psychological Researches
واقع واتجاهات بعض مؤشرات التنمية البشرية في العراق دراسة احصائية في اللامساواة بين المحافظات
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ان الحالة الانسانية في العراق تنطوي على تحديات كبيرة تتمثل بالفقر – والبطالة – وازدياد المدن العشوائية البائسة التي تفتقر الى المياه الصالحة للشرب ومنظومات الصرف الصحي – وتدني مستوى الخدمات العامة – والهجرة من الريف الى المدينة نتيجة تدهور امكانيات القطاع الزراعي – والتزاحم في المدن الكبيرة – وتداعيات التصحر – والتدهور البيئي – وتبديد الموارد الطبيعية – ومافيات الفساد والتهريب – وكذا الحال مع ا

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Chances of consolidation the financial sector in Iraq according to GATS agreement and World Trade Organization
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  This research focuses on necessary state to develop and strong the financial sector in Iraq by consider that it is allow  to achieve the financial flexibility and the enough currency to encourage the investment and economic growth , this picture will be coming by take and obligation the international criteria by general agreement on trade in services (GATS) that it is one of agreements of world trade organization (WTO). This mater doing to strong the legal and legislation environment founded international confidential , by it , the institutions and financial sector in Iraq will be more active.

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Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
التهديدات المؤثرة على استقلال مراقب الحسابات: دراسة في مكاتب تدقيق الحسابات في سلطنة عمان
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The auditor plays a key role in economic life because of the confidence his report adds to the audited financial statements. In applying the various stages of the audit process, the auditor must maintain a high moral level that determines his type of commitment in his professional behavior before God first, And to the society at last in a way that supports its independence. On this basis, the aim of the research is to identify the threats that affect the independence of the auditor. To achieve the objective of the research, the hypothesis that there is a statistically significant relationship between the threats facing the auditor and his professional independence was formulated. In the light of testing the hypotheses of research it was

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Publication Date
Fri Jun 01 2007
Journal Name
Journal Of The College Of Languages (jcl)
TECHNIQES OF SURREALISM: A STUDY IN TWO NOVELS BY THOMAS PYNCHON, V. AND THE CRYING OF LOT 49
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Surrealism is a twentieth-century literary and artistic movement oriented toward the liberation of the mind. Surrealism is a reaction to the philosophy of rationalism which was believed to be the cause of the disaster of World War I. It emphasizes the expression of the imagination as revealed in dreams and presented without conscious control, the unexpected juxtapositions of objects, the withdrawal of the self, and the exploitation of chance effects.
Surrealism began in Paris in the early 1920s, as Europe emerged from the devastation of World War I. A group of writers, artists, and filmmakers, led by the poet André Breton, adopted the word surréaliste (meaning, roughly, "super-real") as a label for their artistic activities. Influen

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Media in Developing the Tax Awareness of the Iraqi Citizen: Applied Study in the General Commission for Taxes
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 Interested in many scholars and reseachers  the subject of the media and means varied his roleinfluential in the definition of the public of issues and political, cultural, social and because of its spread wide and ability to address the people of all levels effect them  in the formation consciousness of those issues and types of this awareness is an awareness of the tax, contribute to media formation consciousness tax through the definition of people what tax and importance of the role of its revenues to supplement the state budget by posting tax laws and regulations of applied and all what respect process account tax, to be in charge of the tax familiar enough about this, which avoid being cheated taxmisleading when rev

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Publication Date
Fri Mar 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Emotional Trends, and Emotional Exhaustion in organizations: (Developing foundations the philosophy and thinking in organizational behavior)
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Emotional exhaustion considered one of the critical factors in the formation and composition of organizational behavior of individuals within organizations, as well as social behavior and psychological, and emotional exhaustion is one of the three components of burnout, as well as depersonalization (cynicism) and low achievement, the emergence of research relevant to this concept began at the beginning of the seventies of the twentieth century, then started to become clear features in the eighties it. This research aims to build intellectual framework for draining emotional exhaustion through highlight on most important philosophical contents, as well as review and analysis of some models associated with this concept, and then a

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Crossref
Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Educational And Psychological Researches
Voluntary Work for Women in the Light of Islamic Education: Voluntary Work for Women in the Light of Islamic Education
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The research aims to identify the most important areas of voluntary work available to women in society, stand on the most important controls that push women to work in voluntary areas in society. The research also seeks to stand on the most prominent obstacles to the voluntary work of women in society. The research contained four main chapters: Chapter I: Definition of research, Chapter 2: Objectives, areas, controls and effects of volunteer work, Chapter 3: Voluntary Work of Women in the Celestial Religions, and lastly, Chapter 4: Theories, Constraints, and Recommendations for Voluntary Work for Women.The researcher suggested several recommendations: 1-establishing a unit responsible for planning,

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