The objective of the research is to identify the nature of voluntary disclosure of insurance services and its impact on the financial performance of Iraqi insurance companies by knowing the relationship between increasing disclosure of financial services and financial performance indicators of insurance companies.In order to achieve this objective, the research was applied to a sample of the Iraqi insurance companies listed in the Iraqi Stock Exchange (Al Amin Insurance Company, Al Ahlia Insurance, Dar Al Salam Insurance, Gulf Insurance, Al Hamra Insurance) and based on their published financial statements (2014-2015) ) And by analyzing the sample lists were connected to the research objectives.The main conclusion of the study is that in

In this paper a system is designed on an FPGA using a Nios II soft-core processor, to detect the colour of a specific surface and moving a robot arm accordingly. The surface being detected is bounded by a starting mark and an ending mark, to define the region of interest. The surface is also divided into sections as rows and columns and each section can have any colour. Such a system has so many uses like for example warehouses or even in stores where their storing areas can be divided to sections and each section is coloured and a robot arm collects objects from these sections according to the section’s colour also the robot arm can organize objects in sections according to the section’s colour.

The present study represent the histological and histochemical structure of the esophagus of laughing dove Streptopelia senegalensis, one of the wild birds, which feed on the seeds( grainvorous).The result showed that the esophagus long tubular quit wide and highly distensible organ situated at the right side of the nick , lie between pharynx and stomach it was divided into cervical and thoracic part , the cervical part longer than the thoracic part, and the crop was merely enlargement fusiform in shape which located at the entrance of the thorax. Esophagus parts showed that composed of four layer ;the mucosa, sub mucosa, muscular and adventitia or serosa, the mucosal layer was arranged in folds which was longer in the c

Two series of bent and liner core mesogen containing 1,2,4-traizole ring [VI]a,g and series were synthesized by many steps starting from esterification of isophthalic acid and terephathalic acid with methanol to yield diester compound [I]a,b which was converted to their acid hydrazide [II]a,b and the acid hydrazide reacted with ammonium thiocyanate or diester reacted with thiosemicarbazide to yield compounds [III]a,b. Then cyclization by 4% NaOH to yielded 1,2,4 traizole-3- thiol compounds [IV]a,b , afterword adding hydrazine hydrate to yield compounds [V]a,b. These compounds condensated with different substituted aldehyde to give new Schiff bases[VI]a,b ,[VII]a,b . Also , reaction acid hydrazide [II]a,b with aldehyde [VII] to yielded Schif

A simplified theoretical comparison of the hydrogen chloride (HCl) and hydrogen fluoride (HF) chemical lasers is presented by using computer program. The program is able to predict quantitative variations of the laser characteristics as a function of rotational and vibrational quantum number. Lasing is assumed to occur in a Fabry-Perot cavity on vibration-rotation transitions between two vibrational levels of hypothetical diatomic molecule. This study include a comprehensive parametric analysis that indicates that the large rotational constant of HF laser in comparison with HCl laser makes it relatively easy to satisfy the partial inversion criterion. The results of this computer program proved their credibility when compared with th

Studied the environment and fish life Qattan in the Euphrates River in central Iraq for the period from September 2002 until 2003 recorded the lowest temperature of the water during the month of January during the month of August ranged salinity ranges between 068

Approaching the turning of the millennium, the American theatre witnessed an arousing
interest much shown in patients suffering of severe diseases as a subject matter to drama. In a
discussion of Margaret Edson's Wit, the light is shed on how far such patients, who were literally
involved in secular visions during their life-time, become apt to create a different one on their
death beds. The vision newly blossomed becomes much rooted in the spiritual life; it is a
redemptive vision that can amend what those patients' hearts and minds have long ignored.
Further, the human touch that has been ignored during man's healthy secular life is ultimately
needed for the time being. It helps to enhance man's vision towards the

This contribution investigates the impact of adding transition metal of Ti to CeOy samples at various concentrations referring to 0, 15.84, 24.46, 34.46, 36.23, 38.46, 45.38% and pure TiOy, correspondingly. The samples were fabricated by the magnetron sputtering technique. X-ray diffraction (XRD) configurations demonstrate the presence of α-Ce2O3 and Ce2O3 phases with increased Ti contents in the systems. X-ray photoelectron spectroscopy (XPS) experimentation confirms the purity of the S1-sample (CeO2) and the purity of the S8-sample (TiO2). Further XPS analysis reveals that Ti incorporation in the doped systems functions as a reducing agent because of the existence of α-Ce2O3 and Ce2O3 phases. Moreover, based on UV–vis spectroscopy res

This field experiment, was conducted to investigate a comparison of two methods for harvesting potatoes: mechanical and handy when using moldboard and chisel plow for primary tillage and three different distances for planting tubers in the rows 15, 25, and 35 cm in silt clay loam soil south of Baghdad. The factorial experiment followed a randomized complete block design with three replications using L.S.D. 5 % and 1 %. Mechanical harvest recorded the best valid potato tubers at 88.78 %, marketable yield of 31.74 ton. ha-1, efficiency lifted 95.68 %, tubers damage index 28.41, speeding up the harvesting process and reducing time and effort. Handy harvest gave the least damage to potato tubers, 6.02 %, and unlifted potato tubers, 4.32 %. Howe