The research aims to develop the general performance and improve the level of activity of private insurance companies in line with the current progress of the country. Besides, Evaluating financial performance to diagnose weaknesses and strengths in sample research companies and then developing appropriate solutions. The deviation in the financial performance of the research sample was revealed by measuring the various accounts of the company. The research sample included five companies in the private insurance sector listed in the Iraqi Stock Exchange Market, which represent the private insurance sector. The research concluded that the added economic value is a broad concept that goes beyond the traditional performance evaluation process and is based on compound costs related to the cost of debt, the weighted average cost of capital and the profits realized. The insurance sector witnessed the achievement of the added economic value. The results of the research show a great interest from the side of the management of companies in this concept; these results show as well that some of these companies have neglected the concept of the added economic value. The most outstanding recommendation is that all the financial and economic sectors are required to pay attention to the added economic value as a comprehensive performance of the company and a scale to compete, which is achieved through the compound costs of the calculation of the added economic value, which is a process that goes beyond the traditional evaluation process.
Geographic information system (GIS) is utilized in a variety of tasks such as, resource management, urban planning, emergency planning in case of accident, and rapid response etc. The aim of this study is to produce a digital map with the aid of GIS and a survey data. A survey data is conducted with Total Station technique on sanitary planning positions. The campus of Baghdad University is chosen to test the execution and accuracy of the results for sewer manholes locations. During the field survey, Total Station (Nikon Nivo) is used to identify the 3-D coordinates for each location. Finally, Geographical Information System (GIS) are utilized to present the digital map of the network sewer pipe line to the end users. Although Geographic Inf
... Show MoreIraqi legislator taxation married women in charge of the income tax treatment of the man in charge of tax and the application of the principle of equality of individuals to bear public burdens. The factor legislator women in charge of special treatment in some cases, taking into account the circumstances family allow tax in the case of whether she was married to a man is unable to completely work and does not have a resource, as well as giving the legislator allow for her children. it observed that the amount of allowing still little is notcommensurate with the high cost of living in addition to limiting the tax allowances granted within the limits of the taxpayer and his immediate family did not take the legisla
... Show MoreBackground: Transplantation has revolutionized
treatment of end- stage renal disease (ESRD) by proving
more cost effective than hemodialysis, with a lower
morbidity and improved quality of life.
Objective: To evaluate the development of these
complications in the first month postoperatively and
correlate their development to the type of donation
whether related or unrelated.
Methods: Fifty (50) patients aged (15-62) years, with a
mean age (34.46 ± 12.4 SD) years with (ESRD), who
underwent renal transplantation from September 2000 to
October 2002, were followed-up for one month
postoperatively clinically and by assessment of renal
function tests, sonographic and Doppler examinations.
Ureteral obs
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
... Show MoreThe goal of current research to the definition of environmental awareness in the curriculum and its role in sustainable environmental planning, was the research community official regular educational schools (kindergarten, primary, secondary) for the province of Baghdad - Iraq, the sample consisted search of (100) teacher and a teacher, and what research was descriptive analytical, researchers have selected the right tool for the research procedures (closed) questionnaire, distributed to the research sample, has been used by researchers appropriate statistical methods for procedures including: the weighted average extraction unit paragraph,
... Show MoreLet G be a finite group, the result is the involution graph of G, which is an undirected simple graph denoted by the group G as the vertex set and x, y ∈ G adjacent if xy and (xy)2 = 1. In this article, we investigate certain properties of G, the Leech lattice groups HS and McL. The study involves calculating the diameter, the radius, and the girth of ΓGRI.
The present work aims to study the efficiency of using aluminum refuse, which is available locally (after dissolving it in sodium hydroxide), with different coagulants like alum [Al2 (SO4)3.18H2O], Ferric chloride FeCl3 and polyaluminum chloride (PACl) to improve the quality of water. The results showed that using this coagulant in the flocculation process gave high results in the removal of turbidity as well as improving the quality of water by precipitating a great deal of ions causing hardness. From the experimental results of the Jar test, the optimum alum dosages are (25, 50 and 70 ppm), ferric chloride dosages are (15, 40 and 60 ppm) and polyaluminum chloride dosages were (10, 35 and 55 ppm) for initial water turbidity (100, 500 an
... Show More