The study aims to highlighting the Creative Accounting practices, identifying  their impact on non reliability of financial statement of Insurance companies and Iraqi Public Reinsurance Company. Certain executive managements resort to creative accounting to falsely portray a better image to financial statement users by means of a set of techniques and mechanisms. Thus, impacting the company activities, The study was carried out in state insurance companies and Iraqi Public Reinsurance Company. Miller model is adopted to measure earning management practices. It is one of the tools to detect creative accounting practices and to measure reliability of accounting information of financial statements by applying  “White” scale on

  The life insurance marketing faces many difficulties because it is not a current tangible commodity, so it needs a planning for promotional activities and data about prospective applicants according to many factors such as age and residence area ​​, marital status and profession to determine the group wich need insurance covers.                                                                    &nb

The research dealt with the impact of reinsurance on the financial surplus of the National Insurance Company by focusing on reinsurance in the marine insurance / merchandise branch. The aim of this research was to show the impact of reinsurance indicators (reinsurance ratios, retention ratios, commission rates earned) on reinsurance operations Data on the research variables were collected based on the inductive and deductive approach in the analysis of information for the financial reports of the National Insurance Company of the Marine Insurance Branch and the insurance portfolio (goods) for the period from 2010 to 2017, and for the purpose of obtaining results was used M a number of statistical methods commensurate with the nature of t

This tagged research deals with the manifestations of femininity in Mahmoud Fahmy's drawings by studying and monitoring the presence and how women were represented in the drawings of the artist Mahmoud Fahmy. Through the drawings of the expatriate Iraqi artist, Mahmoud Fahmy, in highlighting the manifestations of beauty for women, which constitute a formal characteristic that appears through the body, and Fahmy depicts it in an atmosphere of realism at times and magical realism at other times, as the research consists of four chapters. Through the following question: Did femininity appear in the drawings of the artist Mahmoud Fahmy? The importance of the research is that it sheds light on the manifestations of femininity in the drawings

Increasing need for day after day to find ways and innovative means of
helping to educate and give children the skills of different kind, has found a
researcher on the subject of hats, six room to give children language skills
through the experience of field reconnaissance conducted on the three
children found that language skills improved, he decided to make these study.
Objectives of the study:
Understand the differences between the experimental group first (the way the
debate) and second (six caps) depending on the test post administration.
to identify the language skills of the second group according to the pre and
post test
Differences between males and females in the second group (Six Hats)
Search T

Abstract:

                The research aims to define the theoretical framework for corporate governance and its mechanisms and shed light on corporate governance in Iraq as well as the theoretical framework for the quality of financial reports and their relationship and the role of corporate governance in activating them. A commercial bank as a sample for the research, and a survey list was prepared to show the extent to which the research sample banks are committed to applying internal governance mechanisms. imposed on them by the local environment, which leads to improving the quality of financial reports for these banks.

               The present study aims at answering the following questions:.

1-Which is more effective in enriching students.  Vocabulary ,the use of short stories or the      traditional way?

2-What extent has the use of short stories an effect upon the students. achievement in           vocabulary test?

3- Is there any significant difference between the male and female student of the                    experimental group in vocabulary achievement test?

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This research aims to analyze the effect between letter of credit opening  and implementation procedures which considered one of the most important Foreign services submitted by bank institutions to their customers on Time contracted time limit commitment contract by some Iraqi commercial banks, descriptive analytical method used in This research The questionnaires designed a tool main research to gather information to get to know the effect ,  Seventy questionnaire forms were distributed, sixty seven forms were analyzable , The answers were analyzed by the arithmetic mean and standard deviation and test the level of influence between variables simple linear regression. The result showe

 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

Abstract:
Through the research, I have briefly discussed the life of Imam Ali and
indicated the interpretation of the Qur'an by language and terminology, the
importance and characteristics of Sahabas', may Allah be pleased with them,
interpretation of the Qur'an. Also, the sayings of Imam Ali, wich included the
explanatory interpretation of the Qur'an by the Qura'n, Sunnah, language, and
correct opinion. I have also indicated the reasons of the Quran's revelation
and the readings of the Qura'n that had been received from him including the
interpretive meaning these readings revealed. Finally, I concluded my
research with the most important results and recommends.