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 study, carbon nanotubes were prepared using a pure chemical method modified similar to the Hummers method with simple changes in the work steps. The carbon nanotubes were then coated and reduced on copper and aluminum metals using the electrodeposition method (EDP) for corrosion protection application in seawater medium (NaCl 3.5%) at four different temperatures: 20, 30, 40, and 50 °C, which were studied using three electrode potentiostats. All corrosion measurements, thermodynamics, and kinetics parameters were nominated from Tafel plots. The films deposited by the carbon nanotubes were examined by the SEM technique, and this technique showed the formation of carbon nanotubes.

International trade in services is becoming increasingly important as it is an economic activity that deals with invisible trade, which has become increasingly important in the balance of international trade. The establishment of the WTO is a starting point in international trade relations. It is responsible for all aspects of international trade, , And in view of the continued increase in international trade in services, the need for more internationally recognized rules has become more urgent, especially as it has been increasingly proven that the traditional framework of public services is inadequate to operate some of the most dynamic and innovative sectors of the economy. (GATS) to be the regulatory framework for this sector

Hepatitis E (HE) is an inflammation of the liver caused by hepatitis E virus
(HEV) infection. Iraq is one of the Asian countries with high incidence and
prevalence of hepatitis. In this paper, HE prevalence will be determined in Al-
Muthanna province /Iraq. Commercially available Micro-ELISA for marker of
hepatitis E (HEV IgM, Foresight, USA) kit was used to test (270) patients for HEV
IgMantibodies. Also (10) blood samples from normal healthy individuals were used
as normal control in this study. Among the (270) analyzed serum samples, a total of
(72) samples (26.66 %) were found to be positive for anti-HEV IgM antibodies, and
all these patients were tested for confirmatory test at central public health
labora

   The experiment was conducted in kalar horticulture station / sulaimania province in growth season in 2006-2007 , by using pots , each pot capacity is 4 kg soil , soil was brought from one of the region fields to study the influence of increasing concentration of GA3(0 , 25, 50, 75 , 100) ppm and two levels of NPK fertilizer (18-18-18) that (0.23 and 0.64) g/4kg soil in perpot (that equals 160 and 320 kg fertilizer /ha.) on some concentration of nutrition elements in grains , the experiment was applied through completely randomized design (C.R.D.) by using three replicates .         The results showed that the increase in values of the studied characteristics concentration of  (Nit

The research dealt with the effect of the tax examiner's efficiency in detecting tax evasion, as the research problem dealt with tax evasion, especially in Iraq, for many reasons and factors, including those related to tax administration represented in administrative corruption and the complexity of procedures in the tax accounting process and failure to achieve justice in the tax treatment, including the taxpayer himself, as he tries to evade for reasons Related to the level of tax awareness, loss of confidence in the tax administration, and reasons related to the state's inability to manage the services file well and its ability to achieve the set goals, This reflected negatively on the emergence of some of the consequences of

Abstract:

           The aim of the research is to demonstrate the impact of the salary localization service in enhancing banking competitive advantage. In order to achieve this goal, salary localization was chosen as an independent variable and its impact was studied on the dependent variable, which is the competitive advantage. The research problem lies in the fluctuation of the salary localization service from one bank to another and the impact of this on the competitive advantage.  The study sample included five private Iraqi banks, namely (the National Bank of Iraq, the International Development Bank, Assyria International Bank, Al Khaleej Commercial Ban

Voting is an important procedure in democratic societies in different countries, including Iraq. Electronic voting (E-voting) is becoming more prevalent due to reducing administrative costs and burdens. E-voting systems have many restrictions that affect the electoral process. For example, fraud, tampering with ballot boxes, taking many hours to announce results, and the difficulty of reaching polling stations. Over the last decade, blockchain and smart contract technologies have gained widespread adoption in various sectors, such as cryptocurrencies, finance, banking, and most notably in e-voting systems. If utilized properly, the developer demonstrates properties that are promising for their properties, such as security, privacy, trans

Cloud storage provides scalable and low cost resources featuring economies of scale based on cross-user architecture. As the amount of data outsourced grows explosively, data deduplication, a technique that eliminates data redundancy, becomes essential. The most important cloud service is data storage. In order to protect the privacy of data owner, data are stored in cloud in an encrypted form. However, encrypted data introduce new challenges for cloud data deduplication, which becomes crucial for data storage. Traditional deduplication schemes cannot work on encrypted data. Existing solutions of encrypted data deduplication suffer from security weakness. This paper proposes a combined compressive sensing and video deduplication to maximize

Background: Metabolic syndrome (MetS) is a collection of connected cardiovascular risk factors that characterizes the complicated illness. The waist circumference cutoff point fluctuation has so far defined Mets. Objective: This study aimed to determine the cutoff point for WC in healthy Iraqi adults. Methods: This cross-sectional survey establishes the standard value for WC among 300 healthy university students in Wasit city, Iraq. They are aged between 18-25 years. The receiver operator characteristic (ROC) curve was used WC to predict the presence of two or more risk factors for MetS, as defined by IDF. Results: The cutoff level yielding maximum sensitivity and specificity for predicting the presence of multiple risk factors was