The ability of insurance companies to achieve goals depends on their ability to meet customers' requirements, and this requires them to identify target markets and respond to needs and wishes of the markets, the skill is to convince the company to operate what is in the interest of the customer if he is convinced the customer service provided to him, he would repeat to deal with, and where the cost of maintaining existing customers is less than the cost of attracting new customers, the insurance companies that is working hard to maintain their customers, the more customer satisfaction with the services provided has increased loyalty and weakened the ability of competitors lured.

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هدف البحث إلى التعرف على مستوى الثقافة الغذائية الرياضية لدى عدائي مسافات ركض (400 و800) و(400) متر حواجز الشباب، والتعرف على العلاقة وإسهام وأثر الثقافة الغذائية الرياضية ببعض المؤشرات البيوكيميائية لدى عدائي مسافات ركض (400 و800) و(400) متر حواجز الشباب، أعتمد المنهج الوصفي بأسلوب العلاقات الإرتباطية، و تمثلت حدود مجتمع البحث بالعدائين الشباب لفعاليات ركض (400 و800) و(400) متر حواجز، يمثلون لاعبي الأندية العراقية الب

The research aims to know the effect of investment risks measured by the beta coefficient on the efficiency of stock pricing measured by the pricing error. The research was applied in the banks listed in the Iraq market for the period (2017-2020). That affects the value of the shares of the companies listed in it and the risks associated with it, as the risks are a dynamic process that changes over time depending on the variables that affect the general development of the economy, so these fluctuations should be taken into account to achieve maximizing returns and reducing risks and what is reflected in stock prices in the Iraqi markets Securities, through which the following question was asked: How does investment risk affect the efficienc

Small and Medium Enterprises (SMEs) in Iraq have experienced low performance due to the limited usage of accounting information systems (AIS) and the inability to exploit knowledge of management capabilities (KMC). These deficiencies have led to competitive pressures in the marketplace that have adversely affected their sales and production. This study investigates the role of AIS in terms of operation support, knowledge support, regulatory support, and the role of KMC, including knowledge acquisition, knowledge transfer, and knowledge utilized to enhance organizational performance in Iraqi SMEs. The target population was managers and owners in SMEs using AIS in Iraq’s cities. A non-probability purposive sampling technique was use

The aim of the research is to prepare motor sense exercises for developing motor and physiological abilities of backstroke and forward stroke service skill in badminton and investigated their effect. The research is adopted the experimental method with two groups design. The sample of the research is 8 players (13-15 years). The sample is divided into two groups of 4 players for each group. Both groups are exposed to pre and post tests, after the experimented were finished, the results are statically analyzed. The results have showed that there are positive developing abilities of motor and physiological of service skill in badminton. Finally, these prepared exercises are recommended for developing players’ abilities in badminton.

The speed of skills has become linked to modern methods of individual and group play, and each of them has begun to serve the other tactically. Through the follow-up of the researchers, they noticed that there is a significant weakness in the speed of performance and slowness in mental preparation, which plays a major role in understanding mental readiness, which is linked to the speed of making decisions during the game, as well as the weakness of the physical speed of the female players, which in turn has an impact on the skill performance of the players of the Iraqi clubs, which are the main supporter of the national team. The study aimed to identify the effect of interactive speed training on the performance of some skills among

The game of futsal requires physical and motor abilities in order to perform it, as these abilities play a fundamental role in making the player have a wonderful physical level and be able to implement the skill aspect of futsal football, especially the scoring skill, which is the subject of the study. The importance of the research lies in arriving at knowledge of the percentage The contribution of some physical and motor abilities to the performance of the scoring skill in indoor soccer, in order to reach final scientific results that serve researchers, coaches, and players alike. The research aims to identify the most important physical and motor abilities of young players in futsal football, and to identify the percentage of contributio

This growing interest of the international scientific specialized commissions is due to the role that the audit committee can play, as one of companies’ governance tools, to increase the accuracy and transparency of the financial information disclosed by the companies, through its oversight role on the process of preparing financial reports, its supervision on the internal audit function within the companies, and supporting its independency, as well as coordinating the efforts between the internal control unites and the external auditor represented by the (Board of Supreme Audit) to clear the observations and irregularities in order to reduce the fraud cases.

This research was built on an applied sample of audit committee works