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

        Accompanied Activity Economic Unity some negative effects in the environment of air, water and soil pollution of difficult to measure each other for being the external costs and to be avoided such expenditures should be measured or estimated value to be disclosed environmental costs at the heart of the financial statements of economic unity to inform managers and users of the financial statements on the implications costs environmental .and impact in reducing environmental costs and increase future income and economic unit, was based on research into the inductive approach through books, letters, journals and the internet to cover the theoretical framework of the research. And to the analyt

Kidney damage in workers within environments of highly expected exposure to toxin, including heavy metals, could be a primary marker to expect hazards in population exposed to low levels of many environmental pollutants. The present study was designed to evaluate the possible effect of environmental exposure to cadmium and zinc on renal function among painters in Sulaimani city. Cross sectional study was performed on 37 male painting workers in Sulaimani city. Each worker was interviewed using structured questionnaire. Twenty five non-exposed healthy subjects were included as control group. Venous blood samples (10 ml) were obtained by vein puncture from both subjects and utilized for estimation of serum urea, creatinine levels, serum le

Spatial Intelligence is a mental ability to understand and solve real-world problems. These visual-spatial representations are fundamental in learning various "STEM" topics, like digital drawing, art presentations, creating graphical representations, 2D designs. Opportunity to interact with real and/or virtual objects. It is a good opportunity in applying new techniques such as the augmenter, which is able to clarify mathematical tables, concepts and generalizations greatly to the visualization, understanding and mastery of concepts mathematically. The purpose of the research is to investigate impact of using AR technology in developing spatial intelligence for secondary school students, Baghdad. The quasi-experimental design was us

Computer literacy is an urgent necessity for university students, given the rapid development in the means of communication in which we live in this era, and the flow of abundant information. Mainly on the computer in all administrative and academic transactions, where first of all the registration for the semester is done through the computer. Computer culture has many characteristics and advantages that distinguish it from other sciences, including the concept of computer culture that cannot be defined absolutely, and it is difficult to define its levels, because the specifications of the computer-educated individual differ from one individual to another, and from time to time also, you find it a luxury in a country What, and you

The consequences of ionizing radiation-induced oxidative stress on radiographers in X-ray and CT-scan departments utilizing several biochemical were analyzed. The study found highly considerable discrepancies in the interplay between radiation levels and gender in terms of mean Malondialdehyde (MAD), Vitamin D3 (Vit.D3), Triiodothyronine (T3), Thyroxine (T4), and High-Density Lipoprotein (HDL), but not Thyroid Stimulating Hormone (TSH), cholesterol, triglyceride (TG) and Low-Density Lipoprotein (LDL). The findings indicated that malondialdehyde is a useful biomarker for assessing oxidative stress in radiographers with exposure to ionizing radiation.

The research dealt with the impact of reinsurance on the financial surplus of the National Insurance Company by focusing on reinsurance in the marine insurance / merchandise branch. The aim of this research was to show the impact of reinsurance indicators (reinsurance ratios, retention ratios, commission rates earned) on reinsurance operations Data on the research variables were collected based on the inductive and deductive approach in the analysis of information for the financial reports of the National Insurance Company of the Marine Insurance Branch and the insurance portfolio (goods) for the period from 2010 to 2017, and for the purpose of obtaining results was used M a number of statistical methods commensurate with the nature of t

In contemporary cities, the expansion of the use of vehicles has led to the deterioration of the urban environment. To counter this, many concepts and strategies emerged that attempted to regulate mobility in cities and limit its effects. The concept of a "complete street" is one of the modern trends concerned with diversifying means of transportation and reducing the disadvantages of mechanical transportation methods This paper discusses the role that complete streets can play in developing the urban environment in the Alyarmok District of Baghdad, which suffers from traffic congestion and its associated problems.In this study, 104 people were surveyed in the Alyarmok region, and the linear regression method was used to analyze their op

Abstract:

                The research aims to define the theoretical framework for corporate governance and its mechanisms and shed light on corporate governance in Iraq as well as the theoretical framework for the quality of financial reports and their relationship and the role of corporate governance in activating them. A commercial bank as a sample for the research, and a survey list was prepared to show the extent to which the research sample banks are committed to applying internal governance mechanisms. imposed on them by the local environment, which leads to improving the quality of financial reports for these banks.