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

Professional learning societies (PLS) are a systematic method for improving teaching and learning performance through designing and building professional learning societies. This leads to overcoming a culture of isolation and fragmenting the work of educational supervisors. Many studies show that constructing and developing strong professional learning societies - focused on improving education, curriculum and evaluation will lead to increased cooperation and participation of educational supervisors and teachers, as well as increases the application of effective educational practices in the classroom.

The roles of the educational supervisor to ensure the best and optimal implementation and activation of professional learning soci

Reading roles as the third skill in the range of English as a Foreign Language (EFL) learning. Although the capability of reading in both academic and non-academic texts is assessed on standardized tests, few of oral interpretation of written language excludes images from estimating literary knowledge. This paper highlights strategies of reading comprehension and visual literacy. It aims to investigate either textual or visual reading in EFL can make an impact on students' comprehension. The effective use of visuals changes instructing reading comprehension recently.The imagery-text model can affect developing reading comprehension and enhancing intellectual thinking. The study hypothesizes that there is no relationship between reading and

The objective of this study was to assess the impact of the COVID-19 pandemic on healthcare providers (HCPs) at personal and professional levels.

This paper examines the mechanical properties of a composite material made of modified Iraqi gypsum (juss) reinforced with polypropylene fibers. The modified juss was prepared by adding two percentages of cement (5, 10) %. Two percentages of polypropylene fibers were used, to reinforce the modified juss (1, 2) %. The water/dry compound ratio used was equal to 0.53%. The composite was evaluated based on compressive strength, flexural strengths, absorption percentage, density, acoustic impedance, ultra - pulse velocity, longitudinal shrinkage and setting time tests. The results indicated that the inclusion of cement on to juss increases the compressive strength, absorption percentage, density, acoustic impedance, ultra - pulse velocit

The issue, the existence of God Almighty, and the creativity of the universes including the whale, and assets and how diversified, and faith in him and his lordship and divinity, is a delicate issue, and very important and dangerous, and it occupied human thought old and new, and still occupy it until God takes the land and on it. Many complex issues of thought, behavior, and ethics have resulted in the belief of many communities in the existence of the Almighty, having ruled their minds, depicting their beliefs and distancing their thoughts about slippage and abuse. When they looked at the wonders of creatures and the minutes of the assets, they thought about the planetary and astronomical motion systems. His existence was denied by ath

Web testing is very important method for users and developers because it gives the ability to detect errors in applications and check their quality to perform services to users performance abilities, user interface, security and other different types of web testing that may occur in web application. This paper focuses on a major branch of the performance testing, which is called the load testing. Load testing depends on an important elements called request time and response time. From these elements, it can be decided if the performance time of a web application is good or not. In the experimental results, the load testing applied on the website (http://ihcoedu.uobaghdad.edu.iq) the main home page and all the science departments pages. In t

Photonic crystal fiber interferometers are widely used for sensing applications. In this work, solid core-Photonic crystal fiber based on Mach-Zehnder modal interferometer for sensing refractive index was presented. The general structure of sensor applied by splicing short lengths of PCF in both sides with conventional single mode fiber (SMF-28). To apply modal interferometer theory; collapsing technique based on fusion splicing used to excite higher order modes (LP01 and LP11). Laser diode (1550 nm) has been used as a pump light source. Where a high sensitive optical spectrum analyzer (OSA) was used to monitor and record the transmitted. The experimental work shows that the interference spectrum of Photonic crystal fiber interferometer