Find the impediments Activity vital and important, but focuses a bancassurance activity, diagnosis and its impact on the financial ratios indicators for insurance companies. The researcher has adopted in his research on several financial ratios used to analyze the financial performance of a (relative profitability, liquidity ratio and the ratio of solvency) of the company Iraqi insurance for a period of one year (2009) to a year (2015), based on the annual reports and financial statements (balance sheet revealed income), financial statements for insurance premiums for banks research sample of this research has addressed several topics of theoretical and practical body through which the researcher obstacles to banking and insurance experi

The research discusses the need to find the innovative structures and methodologies for developing Human Capital (HC) in Iraqi Universities. One of the most important of these structures is Communities of Practice (CoPs) which contributes to develop HC by using learning, teaching and training through the conversion speed of knowledge and creativity into practice. This research has been used the comparative approach through employing the methodology of Data Envelopment Analysis (DEA) by using (Excel 2010 - Solver) as a field evidence to prove the role of CoPs in developing HC. In light of the given information, a researcher adopted on an archived preliminary data about (23) colleges at Mosul University as a deliberate sample for t

Journalistic discourse is a fertile through which most of the segments of the society interact in all their platforms: intellectual, cultural, social, and various settings between the vital structures of the state; which makes it the link between the groups and segments of the society.

The role of discourse, moreover, engages in a vital way by establishing a culture of debate on controversial issues that provided a space in the different visions and differing perceptions on how to formulate the discourse and the magnitude of vocabulary for the diagnosis of these issues. Since there is no system of any community empty of the emergence of issues reflecting the public interest which is necessary is reflected in the context discourse

In this paper, a compact multiband printed dipole antenna is presented as a candidate for use in wireless communication applications. The proposed fractal antenna design is based on the second level tent transformation. The space-filling property of this fractal geometry permits producing longer lengths in a more compact size. Theoretical performance of this antenna has been calculated using the commercially available software IE3D from Zeland Software Inc. This electromagnetic simulator is based on the method of moments (MoM). The proposed dipole antenna has been found to possess a considerable size reduction compared with the conventional printed or wire dipole antenna designed at the same design frequency and using the same substrate

This research has come out with that, function-based responsibility accounting system has harmful side – effects preventing it of achieving its controlling objective, that is, goal congruence, which are due to its un integrated measures, its focus on measuring measurable behaviors while neglecting behaviors that are hardly measured, and its dependence on standard operating procedures.

In addition, the system hypotheses and measures are designed to fit previous business environment, not the current environment.

The research has also concluded that the suggestive model, that is, activity-based responsibility accounting is designed to get ride of harmful side – effects of functi

Simulation experiments are a means of solving in many fields, and it is the process of designing a model of the real system in order to follow it and identify its behavior through certain models and formulas written according to a repeating software style with a number of iterations. The aim of this study is to build a model  that deals with the behavior suffering from the state of (heteroskedasticity) by studying the models (APGARCH & NAGARCH) using (Gaussian) and (Non-Gaussian) distributions for different sample sizes (500,1000,1500,2000) through the stage of time series analysis (identification , estimation, diagnostic checking and prediction). The data was generated using the estimations of the parameters resulting f

Between the 1980s and 1990s, the HURIER model was developed by Brownell and consist of six interrelated components, which are represented in these acronyms (Hearing, Understanding, Remembering, Interpreting, Evaluating, and Responding). This model can be considered as a framework of the behavioral approach which can be used to improve students’ listening performance and to foster a positive attitude toward listening. Many learners find it challenging to improve their listening skills when learning a second or foreign language because it requires the integration of both listening and speaking. Consequently, enhancing this skill will help students improve other language skills, including reading, speaking, and writing. The HURI

<p>Recently, reconfigurable intelligent surfaces have an increasing role to enhance the coverage and quality of mobile networks especially when the received signal level is very weak because of obstacles and random fluctuation. This motivates the researchers to add more contributions to the fields of reconfigurable intelligent surfaces (RIS) in wireless communications. A substantial issue in reconfigurable intelligent surfaces is the huge overhead for channel state information estimation which limits the system’s performance, oppressively. In this work, a newly proposed method is to estimate the angle of arrival and path loss at the RIS side and then send short information to the base station rather than huge overhe