The main objective and primary concern to every investor not only to achieve a greater return on his or her investments, but also to create the largest possible value of these investments the, researchers and those interested in the field of investment and financial analysis  try to develop standards  for performance      valuation      is guided through the                                     &nbsp

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

During the last quarter century, many changes have taken place in the tanks industry and also in the materials that used in its production، while concrete is the most suitable material where concrete tanks has the benefits of strength, long service life and cost effectiveness. So, it is necessary improvement the
conventional concrete in order to adapt the severe environment requirements and as a result high
performance concrete (HPC) was used. It is not fundamentally different from the concrete used in the past, although it usually contains fly ash, ground granulated blast furnace slag and silica fume, as well as
superplasticizer. So, the content of cementitious material is high and the water/cement ratio is low. In this
stu

أستهدفت الدراسة اختبار أثر التوجه السوقي والتزام العاملين على أداء المنظمة المسوقة لخدمات النقل الجوي. حيث تم اختيار شركة الخطوط الجوية الملكية الأردنية كمجال تطبيقي.وقد اعتمدت الدراسة في قياس المتغيرات على مقاييس مختبرة وقد تأكد صحتها وثباتها لقياس المتغيرات في البيئة الحالية.  وقد بينت نتائج التحليل الإحصائي الذي استخدمت فيه أساليب إحصائية مختلفة بالاستعانة ببرنامج SPSS))

In recent decades, there has been increasing interest in wastewater treatment because of its direct impact on the environment and public health. Over time, other forms of treatment have been developed and modified, including extended aeration. This process is included in the suspended growth system. In this paper, a comparative study was conducted between the efficiency of the extended aeration plant and that of the trickling filter plant in removal of BOD and COD.  The method of comparison was done by knowing the value of the pollutant before and after the treatment and then extract the removal ratio of each pollutant within each plant. The results showed that the percentage of removal of BOD in the trickling filte

In this research, a Co-polymer (Styrene / Allyl-2.3.4.6-tetra-O-acetyl-β-D-glucopyranoside) was synthesized from glucose in four steps using Addition Polymerization according to the radical mechanism using Benzoyl Peroxide (BP) as initiator. Initially, Allyl-2.3.4.6-tetra-O-acetyl-β-D-glucopyranoside monomer was prepared in three steps and the reaction was followed by (HPLC, FT-IR, TLC), in the fourth step the monomer was polymerized with Styrene and the structure was determined by FT-IR and NMR spectroscopy. The reaction conditions (temperature, reaction time, material ratios) were also studied to obtain the highest yield, the relative, specific and reduced viscosity of the prepared polymer was determined, from which the viscosity ave

The purpose of this paper is to identifying the level of skill self-esteem of the young tennis players in the Governorate of Baghdad, identifying some aspects of attention (acuteness, concentration, and diversion of attention) among the young tennis players of the Baghdad governorate, and identify the skills of serve and serve spiking in tennis by young tennis players in Baghdad governorate. The researchers used the descriptive approach in the correlative relations style for its suitability and the research problem. the research sample was chosen in a deliberate way from the youth team players in tennis for the Governorate of Baghdad and the participants in the 2021-2022 sports season, whose number is (20) male players and (4) young playe