This study research to Showing The impact of the integration process on the quality of Insurance service and analyze the impact financially to determine whether there is any impact on the quality of the insurance service, in addition to identifying the obstacles that impede the merger between the insurance companies, insurance and the appropriate proposals for its' application and benefit from the benefits achieved.

The importance of The study lies in the fact that it is an important and vital spotlight that is becoming increasingly important in the world to confront the various difficulties and crises that have occurred  recently in light of the liberalization of international trade, globalization a

The study aimed to evaluate the distance learning experience in light of the spread of the Corona pandemic - Covid19 - from the teachers' point of view in Islamic Science Institutes in the Sultanate of Oman, which was applied during the second semester of the 2019/2020 academic year. The study sample consisted of (77) teachers from The Islamic Science Institutes of The Sultan Qaboos Higher Center for Culture and Science. The researchers prepared a questionnaire to evaluate the reality of the experience. The study results  revealed, the followings: The Department of Educational Affairs and Training at The Sultan Qaboos Higher Center for Culture and Science was able to a moderate degree in the rapid transition to a distance learning s

The Islamic religion is a religion of tolerance and is pleased with worship and other legislation and the idea of peace is an authentic and profound idea related to the call for coexistence with all religions. The Prophet (PBUH) was keen to organize his relations with non-Muslims on the basis of cohabitation, On the basis of love and intolerance, God Almighty says: "If your Lord wants to make people one nation and they are still backward." Surah Hud: 118 Islam has taken care of the people and made them tolerant brothers who sympathize with their different beliefs. Which means that everyone has the right to live, believe and believe what he sees right and have the freedom to perform the acts of worship and beliefs he deems correct. The di

The researcher dealt with the importance of striking proverbs in the Holy Qur’an and their uses and benefits in Islamic education and ethics and between the types of proverbs, so it emerged through the study the following things that the proverbs are of three types: authorized, latent, and transmitted, and it has been shown through the current study that the proverb has conditions that the proverb is not valid except There are five: (realism, clarity, environmental, meaning injury, and good pronunciation). If the example violates these conditions, it is not an example. This study showed that proverbs have a prominent role in persuasion, argument, statement, education, clarity, approximation, education, refinement, correct belief, etc.

Centric study on the interest of the Directorate General of Training and Development / Ministry of Electricity to consolidate the concept of process and enhancement of knowledge in the areas of organizational change، it reached a sample of the study (44) people who are highly heads of departments، technicians and administrators in different sections of the Directorate and by using the correlation coefficient (Spearman) & coefficient of simple regression been tested correlations between variables and the impact of the study، as has been reached to integrate the role of cognitive processes with the areas of organizational change and relationships that were significant at the level of overall dimensions and subsidiary organs.

This research sheds light on the contributions of a group of scientific Kurdish scholars in the seventh and eighth Hijri centuries, who devoted themselves to serving science with the bad political and economic conditions at the time, and the research pointed to the flowering of science and how students travel in order to provide them with science, obtain a scientific certificate, then take up The research efforts of the scholars in the two Hijri century mentioned in the science of the Qur’an, whether in the field of recitations, intonation or interpretation, and the research ends with a conclusion in which I mentioned the most important conclusions reached in this research.

              Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

The current study is concerned with presenting a descriptive study of the history of the city of Astrabath in the sixth century AH. The problem that the research tried to answer is represented in the investigation of historical news, and the study of the most prominent cultural aspects which characterizing that city. The research also aims to reach the geographical location of that city, its name and its suburbs. The importance of the research lies in the knowledge of everything related to the role of the civilization of Astrabath, as well as tracing the entry of the Arabs to it, so that it became a cultural, economic and scientific center and its historical role in the sixth century AH. The research reminde us with the scientific role o

  The aim of the research is to identify the extent of the ability to ensure the integrated reports by the auditor in verifying the credibility of these reports, and their implications for the benefit of all parties dealing with the economic unit, as well as measuring the impact of the assurance procedures followed by the auditors and their role in confirming these reports.

  The research methodology was designed after studying the previous literature related to the research variables, and then the relationship between these variables was tested, through the use of a questionnaire list. A questionnaire targeting the community of auditors in the local environment, and the results of the study wer