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

This study was conducted to evaluate the efficiency of some chemicals and biological agents to induce systemic resistance (ISR) against to wheat common bunt disease caused by the two species of fungus Tilletia tritici (Bjerk.) Wint (T. caries (Dac.) Tul.) and T. laevis Kuhn (T. foetida (Wall.) Liro. Trails in the efforts to find an alternative, safe and environmentally friendly means to control the disease. Results of this study which carried out during two consecutive seasons for the years 2012 - 2013 and 2013 - 2014 at two different environmental locations. Seed treatment by (SA 100 and 200 mg/L, 500 ?–aminobutyric acid (BABA) and 1000 mg/L, Effective Microorganisms (EM1) 40 and 150 ml/kg seeds) have led to high significant redu

The function of internal auditing has become an important function that aims at achieving objectives that are compatible with these developments and changes that have occurred in many countries in the world, which required the emergence of professional associations and institutes in the profession of internal auditing. Improve the guideline of the internal audit units issued by the Federal Audit Bureau to enhance the efficiency of internal audit performance in Iraqi government units. The researchers adopted the statistical method of proving the hypothesis by constructing a questionnaire that included three main axes: supporting the senior management in adopting the current guide, and the second being the importance of improving t

The aim of this study is to identify the effect of enabling the effectiveness of the work of the audit committees in private commercial banks and to identify the extent of awareness of the importance of empowerment in the work of these committees, especially as it is known that these committees, especially the inspection committees that go to private banks and from various sources including committees of the Central Bank of Iraq Committees of the Securities Commission and finally committees of the external audit offices, through an analysis of the determinants of empowerment in the performance of the most important work of the audit committees, namely: supervising the process of preparing reports, supervising the system of intern

The study aimed to evaluate the antimicrobial activity using different concentrations of aqueous and alcoholic extracts of dried lemongrass leaves. Chemical phytochemical tests were performed for aqueous and alcoholic extracts of lemongrass. Antimicrobials activity was tested using agar disc diffusion method against Escherichia coli and Staphylococcus aureus. The results of the study showed that the aqueous extract of dried lemon leaves was highly effective (P≤0.05) against S. aureus, as the inhibition diameter was 22 mm for 50 dilution, while the inhibition diameter decreased to 15 mm for concentration 100. As for the alcoholic extract only, the diameter of inhibition decreased significantly (P≤0.0

   The research statement to the amount of the contribution of information and communication technology in the quality of tourism and hotel services, and determine the relationship between the impact of information and communication and the quality of tourism services technology, The importance of the research is to establish the philosophical thinking of the nature of variables, as a modern administrative terminology and employ them towards the quality of tourism and hotel services, the research dealt with a problem expressed by a number of intellectual and practical questions, Was formulated based on the current situation witnessed by the tourism sector and hotel in Iraq, and the real gap was the lack of awareness of the impo

The objective of the research is to identify the effect of an instructional design according to the active learning modelsالباحثين in the achievement of the students of the fifth grade, the instructional design was constructed according to the active learning models for the design of education. The research experience was applied for a full academic year (the first & the second term of 2017-2018). The sample consisted of 58 students, 28 students for the experimental group and 30 students for the control group. The experimental design was adopted with partial and post-test, the final achievement test consisted of (50) objectives and essays items on two terms, the validity of the test was verified by the adoption of the Kudoric

In this research we investigated the corrosion behavior of the commertialy pure titanium and Ti-6Al-4V alloy that coated with hydroxyapatite by electrochemical deposition with applied voltage (6,9,12) Volt from aqueous solution containing Ca(NO3)2.H2O =7.0 gm/l , (NH4)2HPO4 =3.5 gm/l , Na(NO3)2 = 8.5 gm/l in order to improve the bonding strength of hydroxyapetite and medical metals and alloys and increasing the biocompatibility. The coating layer morphology was investigated by XRD, Optical microscope , and SEM tests, the corrosio tests was made by use senthesys simulated body fluid (SBF) , and we found that the propreate voltage for coatint on Ti was 9 Volt and for Ti-6Al-4Vwas12Volt.