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

The research specialized in examining the role of guarantees and their impact on accounting benefits quality using statistical analysis to the income before and after the impact of guarantee on the accounting profits.This research depended on the inductive approach, which ensures that companies could manipulate in benefits through a variety of means including the guarantees. As it is possible that the companies can use the policy of guarantee as a strategy in business deal. The research aimed to highlight the different companies' practices on policies guarantee and its impact on accounting benefits. The benefit of Dell Company has been chosen as a sample for the research because of the availability of interim data from the company for te

                  In light of the corona pandemic, educational institutions have moved to learning and teaching via the Internet and e-learning ,and this is considered a turning  point in course of higher education in Iraq in particular and education in general, which generated a great challenge for educational institutions to achieve the highest possible levels in practices and processes to reach the highest quality of their outputs from graduate students to the labor market that auditing performance by adopting e-learning standards is one of the effective tools that help the management of educational institutions by providing information on the ex

يهدف البحث الى قياس مستوى ارتباط وتأثير القدرات المعرفية الدينامية في تنافسية الاعمال، وتكونت العينة من (155) فردا في اربعة مصانع للالبان في بغداد وهي (ابو غريب، والزراعة، والحلال، وعيون الرافدين) اذ تمثل مجتمع البحث من اصحاب المصانع، والمديرين والعاملين في السيطرة النوعية والبحث والتطوير والمهندسين والفنيين والعاملين ذوي الخبرة في صناعة الالبان. وجرى تحليل البيانات واختبار الفرضيات باستخدام الادوات الإحصا

There is a relationship between the sizes of urban centers and regional
development, concerning the role that these centers are playing in
developmental process.
The research assume that the urban system in the governorate, has
been affected by the external environment due to the religious dominance of
Kerbla city.
The research is composed of three sections, the first is a theoretical
background, which focus upon the general directions of the models and
theories that have a relationship with the subject. The second is a practical
part aims at determination the characteristics of the sizes of the cities in the
governorate. Depending upon of previous part, i.e., the practical part section three deals with

The current research focuses on the extent to which the strategic orientation(entrepreneurial orientation, customer orientation, technology orientation, learning orientation, and investment orientation) affects the learning organization (building common vision, systemic thinking, personal dominance, mental models, team learning)The first hypothesis to test the connection relation between research variables and The second hypothesis was to test the relationship between these variables. In order to ascertain the validity of the hypotheses, the research was based on a questionnaire questionnaire prepared according to a number of In addition to building a fifth sub-variable for the strategic orientation (investment orientation) based

Construction projects need methods and techniques to ensure the level of quality and commensurate with the level required and documented in the project contract. The quality of the project is affected by the quality of the inputs and accompanying procedures in the construction of the project.

Al-Rumaitha residential project found that the quality of the concrete for the ceilings in the research sample (the roof of the third floor of buildings A25 and A26) and (roof of the second floor of buildings A27, A28, A29, A30, A31, A32 and A33) and roof of buildings A15 and A16 A19)) is not the required quality level.

The idea of the research came after the need to improve the performance o

The paper probes into minute identification of the data of the methods followed in the electronic newspapers that aim to promote terrorist organizations like Al Qaeda and ISIS to draw emotional empathy and sympathy with them.
The paper aims at identifying:
How emotional empathy was utilized by terrorists in E-newspapers.
How useful utilizing emotional empathy was in attracting supporters. The sample that is used in the paper is based on the opening articles of E-newspapers that propagate Al Qaeda and ISIS, e.g. (Sawtu el jihad) “The Sound of Fighting in the Name of God”, (Mua’skar el Battar wal Shamikha wal Khansaa) “Camps of Al Battar, Shamika, and Khansaa”, “Inspire” and (Thurwatu el Sanam, Dabiq, and Rumiyah)

الحمد لله ، والصلاة والسلام على سيدنا محمد رسول الله ، وعلى آله وأصحابه ومن والاه.

 أما بعد:

فقد تبارى العلماء لخدمة ديننا الحنيف، توثيقاً، وتحليلاً، ودراسة، مضافاً للتعريف بالأعلام الذين أسهموا في إرساء معالم الدعوة الإسلامية، وقد تباينت أساليب علمائنا الأفذاذ، فلكل كان منهجه وطريقته، مقصدهم في هذا، حبهم لهذا الدين، والذبّ عن العقيدة، ومن هؤلاء الجهابذة، العلامة عبد الله بن ابراهيم الميرغني ا