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, we study a single stress-strength reliability system   , where Ƹ and ƴ are independently Exponentiated q-Exponential distribution. There are a few traditional estimating approaches that are  derived, namely  maximum likelihood estimation (MLE) and the Bayes (BE) estimators of R. A wide mainframe simulation is used to compare the performance of the proposed estimators using MATLAB program. A simulation study show that the Bayesian estimator is the best estimator than other estimation method under consideration using two criteria such as the “mean squares error (MSE)” and “mean absolutely error (MAPE)”.

A series of benzohydrazide derivatives attached to coumarin moiety at position 6 and 7 have been synthesized. The reaction of coumarin derivatives (coumarin I and II) with p-nitrophenyl hydrazine yield Schiff bases (compound1a and IIa_).These Schiff bases were refluxed with benzoyl chloride to give benzohydrazide derivatives of coumarin substituted at its 6 or 7 nucleus position (Ia₁ and IIa₁).The reaction and the purity of the products were checked by thin layer chromatography (TLC). The structures of the final compounds  and  their intermediates were confirmed by their melting points, infra red spectroscopy, and elemental microanalysis(CHN).

Compounds (Ia1 and IIa1) were evaluated for&n

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 Silver¹Indium¹Selenide (AgInSe₂) (AIS) thin¹films of (300¹Â±20) nm thickness  have been¹prepared²from the compound alloys²using thermal evaporation² technique onto the glass²substrate at room temperature, with a deposition rate²(3±0.1) nm²sec^-1.

The²structural, optical and electrical³properties have been studied³at different annealing³temperatures (Ta=450, 550 and 650) K.

The amount³or (concentration) of the elements³(Ag, In, Se) in the  prepared alloy³was verified using  an

Regulation of contracts for the representation of professional players has great theoretical and practical importance; The FIFA has issued a new regulation to deal with football intermediaries instead of the previously exist provision of the former players' agents. The FIFA also committed the national associations to use these new regulations through issuing new national provisions. Regarding the international and national regulations, we address the meaning of the football intermediaries, the characteristics of the contracts concluded by such intermediaries and its legal provisions, the rights of the football intermediaries, and the obligations incumbent on them.

Objective: To assess the nurses-midwives' knowledge and practices regarding the management of second stage
of labor and to find out the association between their knowledge and practices and socio-demographic
characteristics and working years and experience.
Methodology: A descriptive study was carried out from March 22nd
, 2008 through 30th June, 2008. A purposive
sample of (75) Nurse-Midwives which was selected from (6) hospitals. A questionnaire was comprised of two
parts: (socio-demographic characteristics and the assessment tool for Nurse-Midwives' knowledge and health
practices performed by them). The questionnaire validity was determined by experts and its reliability was
determined through a pilot study. Th

Air pollution is a major environmental problem, due to the increasing number of vehicles in Baghdad city streets and their direct impact on the process of air pollution resulting from an exhaust and non-exhaust pollutants (brake, clutch, tire wear, road surface wear and corrosion of vehicle components).

     The aim of this study is to detect the chemical and physical properties of brake pad particles as well as the concentrations of heavy metals found in these pad particles. This study included, a collection of eleven (11) samples of brake pads belong to different types of cars, most of these cars were used commonly in Baghdad city streets. The size of break  pads particles was examined under Scanning El

  Molar conductivity of different concentrations of thymine and adenosine in water , sodium acetate and ammonium chloride solution at different temperatures , 283. 15-323.15  K has been determined from direct conductivity measurements , examination of aqueous mixture of thymine and adenosine with Onsager equation reveal deviation from linearity at high concentration .This deviation was explained in term of molecular interaction . Ostwald dilution law also examined with the above mixtures lead to calculation of limiting molar conductivities and dissociation constants of both  nucleic acid in water , sodium acetate and ammonium chloride. The agreement between the values obtained for Onsager equation and Ostwald law was reaso

When employing shorter (sub picosecond) laser pulses, in ablation kinetics the features appear which can no longer be described in the context of the conventional thermal model. Meanwhile, the ablation of materials with the aid of ultra-short (sub picosecond) laser pulses is applied for micromechanical processing. Physical mechanisms and theoretical models of laser ablation are discussed. Typical associated phenomena are qualitatively regarded and methods for studying them quantitatively are considered. Calculated results relevant to ablation kinetics for a number of substances are presented and compared with experimental data. Ultra-short laser ablation with two-temperature model was quantitatively investigated. A two-temperature model