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

The developments and transformations taking place in the era and the growth of knowledge economies and communication technology led this development to compel higher education institutions in Iraq to reconsider their objectives to keep pace with development. And one of the most important tools of development was the application of e-learning standards and its long-term impact on the performance of the educational institution. Performance auditing plays an important role in verifying the extent to which these institutions have implemented their activities and programs that auditing performance by adopting e-learning standards helps the institutions’ management by providing appropriate information on the extent to which they achieve thei

"The aim of the research is to identify the availability of the dimensions of the research variables represented by organizational symmetry and the quality of work-life at the University of Information and Communications Technology, which is one of the formations of the Ministry of Higher Education and Scientific Research in Baghdad, in addition to knowing the relationship and influence between them. The research relied on the descriptive analytical approach based on peer description. The research was analyzed and the research sample consisted of (148) individuals, the sample was chosen using the comprehensive inventory method, data was obtained by relying on the questionnaire which was prepared from ready-made m

Become organizations today can not withstand the competitive challenges and constant change in the business environment , as well as the pressures witnessed by the Iraqi environment , especially in recent years such as the opening of the market  which increased ambitious organizations and desire to secure the experiences superior to the survival and expansion of the competitive environment , prompting attention to the subject of vital contemporary is emotional Marketing and measure its impact on the customer experience in the sector of the economy is important and is the financial sector , so there is a need to study this term in the Iraqi organizations and try to diagnose the extent of implementation of the study sample emo

There is a set of economic factors that affect the rationalization of decisions on unexploited resources within the economic unit and here determines the problem of the search for the question of what economic factors cause the emergence of asymmetric costs, and aims to identify these factors in the costs of adjustment to resources, change in The size of the activity of the economic unit, the general trend of sales change in the previous period, and the economic level of the country. Rh measure the impact of these factors on economic unity, and taking into consideration the impact when formulating decisions.

 The study aims to know the role of governance in the consolidation of the principles of business ethics, through the application of the principles of governance and the dimensions of business ethics in the private sector. And knowledge of the validity of the hypothesis key of the current study according to which "increases the ethics of business organizations strength and coherence in the presence of the principles of governance" as it was distributed the questionnaire to a sample of a chairman and board members and managers department  and heads of sections in some of the private banks. I have been using correlation analysis and regression testing (t) to see the moral differences and to find out the c

    This research discusses one of the most important means of reducing corruption in public sector companies and government departments, a relationship of cooperation and coordination between the external auditor and internal auditor, in the light of ISA (610), the recommendations of the International Organization of Supreme Audit Institutions (INTOSAI) and the National Strategy to combat corruption. The research was based on two assumptions: the first was weak relationship of cooperation and coordination between the external auditor and internal auditor leads to weakne

The research aims to measure and analyze the reality of liquidity in the Rasheed Bank and determine their impact on risk and return in order to identify the extent of the efficiency of the management of liquidity by the Bank and how to employ them in a profitable investment areas, and analysis of the compatibility of the liquidity gap and gap the balance sheet (sensitive interest rate) and affected net interest Change prices, and through the adoption of style ladder recommended Meritassets and liabilities by the Central Bank of Iraq, as it is an important and vital aspects in commercial banks' management, when there is a commonly used optimizing the resources of the bank available, it means that there is a banking efficient management is

This research seeks to identify the dimensions of the development of staff performance (training ', incentives, management skills) and its impact on the settlement of compensatory claims adopted in the current research in the Iraqi insurance company،This research aims to highlight the role of developing insurance company’s workers’ performance in settling insurance compensation, and to check this process, the research was applied in the general Iraqi insurance company as it considered as the research community, and a sample was taken from this community that represented by company’s insurance department workers or by collecting actual data that is related to the research’s sample, in addition to the financial compensation data.<

The auditor has a role in allocating joint costs in the gas industry, and the auditor's procedures are considered as systematic critical examination, analysis and evaluation of everything related to costs in general and joint costs in the gas industry in particular, with the aim of controlling the joint costs of gas industry products, and knowing the share of the cost of each product from the total industry costs Gas products reflect the reality of the company's performance by discovering weaknesses, defects and any errors, to ensure increased effectiveness and efficiency of the parties concerned with auditing them and imposing control and control over the company's resources, as well as