ي لا ماق ثحبلا فادهأ قيقحتلو ثحبلا ةنيعل نايبتسا ءارجاو فراصملل ةيلاملا مئاوقلا ليلحتب ثحاب اهمهأ ناك تاجاتنتسا ىلإ ثحابلا لصوت دقو لإ صاخ معد دوجو مدع نم ةيفرصملا رطاخملا ةراد ةروصب اهدوجو مدعو فراصملل ةماعلا تارادلاا يف اهدوجو رصتقي ثيح ،ايلعلا تاهجلا لبق نم ديزي امم ،عورفلا يف ةلاعف مدع ةجيتن عورفلا نم ةدلوتملاو فراصملا اههجاوت يتلا رطاخملا اهمهأ ناك تايصوت ىلإ ثحابلا لصوت دقو امك ،ةيفرصملا تلاماعم

Abstract :                                                                                               

                 This research demonstrates the importance of

Due to technological developments in the Iraqi banking sector, which is the use of electronic payment systems within the banking infrastructure. This has led to speed and accuracy in the completion of transactions, reduced costs, increased revenues and efficiency. This research examines the challenges and risks facing the Iraqi banking sector as a result of its use of electronic payment systems. And show its impact on the profitability of commercial banks. The research was based on the main hypothesis that there is a statistically significant moral impact relationship between electronic payment systems and the profitability of banks. Iraqi commercial banks were chosen as a research community, All Iraqi commercial banks that parti

يتناول البحث الخطوات التوصيفية المقترحة لإستعمال التقنية الكلفوية المستهدفة ودعامتها القيمية لأغراض خفض تكاليف المنتجات. ولتحقيق هدف البحث سيتم تناول المقومات التي تملكها التقنيات المبحوثة لتلبية متطلبات سوق العمل فضلاً عن توضيح أهميتها وكيفية تحديدها وتحقيقها من خلال الرغبة في التطوير والعمل الجماعي وابتكار السياسات فضلاً عن إعتماد الدعامة القيمية المساندة والتي تمر بمستجدات حاسمة في م

The environment contemporary works for the insurance companies have seen a number of technological developments and changes rapidly in light of the intense competition in the insurance market, and this affects human behavior in the workplace, and to director in his work needs to be a set of managerial skills. so we find compensation activity in companies insurance needs a high managerial skills, so that compensation, director of the settlement procedure successfully. So research aims to test two hypotheses two major belongings variables search using some statistical methods to extract the results and interpretation and analysis (such as arithmetic mean, standard deviation, percentages, Alpha Cronbach's coefficient, Pearson correlation co

In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft

The capital banking foundation stone upon which the bank in the practice of business activities, the more capital a good financial adequacy of the increased bank's ability to grant credit and expand the various activities and provide a safety element for depositors and other sources of funding to achieve profits and increase the trading volume of the shares, causing the rise the rate of return for the shares of banks and have the Central Bank as head of the banking system by issuing instructions capital increase banking, according to the requirements of economic development and increase gross domestic product by supporting investment projects that are financed through banks, the research aims to show the extent of the banks commitment to

    The research aims to shed light on the impact of the application of the electronic services system on electronic banking activities in a sample of Iraqi banks, as investment in technology is the most important factor for the success and future growth of administrative companies in general, and banking in particular, as global economic developments in the field of Technology has led the majority of banking sectors in the world to undergo deep reforms and radical changes in the entity of their systems and mechanisms to confront competition and keep pace with economic changes, as the concept of banking services and its diversity changed with it, especially since persistence in the traditional approach no longer gi

Information pollution is regarded as a big problem facing journalists working in the editing section, whereby journalistic materials face such pollution through their way across the editing pyramid. This research is an attempt to define the concept of journalistic information pollution, and what are the causes and sources of this pollution. The research applied the descriptive research method to achieve its objectives. A questionnaire was used to collect data. The findings indicate that journalists are aware of the existence of information pollution in journalism, and this pollution has its causes and resources.

           Communities seek to achieve the economic growth through the optimal use of resources. The human resource is considered the most important of those resources where the insurance institutions take the larger role in the protection of this resource and reducing the impact caused by dangers realization that endures. The general Iraqi insurance company is considered the leading in the field of life insurance since it was founded, and until now.

          This research is based on an analyzing the relation between premiums and compensations   of life insurance, for individual and the group insurance, and a reality of the