Insurance Companies perform a prominent role in providing services and bolstering national economy, and they contribute in achieving the aims of the economic development plans in addition to many other social and economic benefits. So it is necessary to evaluate the activity of these companies continuously to define performance level and its nature. Financial analysis is one of the important instruments that helps in analyzing and explanation of data in such a way that enable administration to define performance level and diagnosing strength and weakness points. This study tackles the state of affairs of the Iraqi Insurance Company which is considered as one of the active national institutions, due to its distinguished role in collecting

The most important recommendations of this research are:-

1.The benefit of the other countries experiences about the transparency of the government performance, without depending on the transparency that imitating the other experiences; that may not fit with the Iraqi government units.

2.The Ministry of Finance has to prepare the citizen guidebook about the government performance which is considered an essential document, it should be simple and available for all the parties of relation; and for not specialized citizen for the purpose of simplifying the understanding of government performance details.

3.The benefit of the government units websites of inte

Batch reactive distillation was studied in packed bed column. Esterification of methanol with acetic acid to produce methyl acetate and water with homogenous sulfuric acid as a catalyst was considered. This system was chosen because the reaction is reversible and the boiling point of reactant and products are different.
The reaction was carried out with and without distillation column and shows that the reactive distillation is more efficient from the conventional process (reactor and then separation). The conversion of acetic acid and concentration of methyl acetate increase by (30.43% and 75.14%) respectively at the best condition (reflux ratio 2, feed mole ratio 2 and batch time 90 minute).
The influence of various parameters, s

Background. Nanocoating of biomedical materials may be considered the most essential developing field recently, primarily directed at improving their tribological behaviors that enhance their performance and durability. In orthodontics, as in many medical fields, friction reduction (by nanocoatings) among different orthodontic components is considered a substantial milestone in the development of biomedical technology that reduces orthodontic treatment time. The objective of the current research was to explore the tribological behavior, namely, friction of nanocoated thin layer by tantalum (Ta), niobium (Nb), and vanadium (V) manufactured using plasma sputtering at 1, 2, and 3 hours on substrates made of 316L stainless steel (SS),

In the current century, nanotechnology has gained great interest due to its ability to modify the size of metals to the nanoscale, which dramatically changes the physical, chemical, and biological characteristics of metals relative to their bulk counterparts. The approaches used to create nanoparticles (NPs) are physical, و chemical and وbiological. The shortcomings in physical and chemical synthesis approaches, such as the generation of toxic by-products, and energy consume as they require high temperature, pressure, power and lethal chemicals, contributed to an increased interest in biological synthesis by plants. Scientists have created a new filed called as "green nanotechnology" by fusing the idea of sustainability with nanotechno

Massive multiple-input multiple-output (m-MIMO) is considered as an essential technique to meet the high data rate requirements of future sixth generation (6G) wireless communications networks. The vast majority of m-MIMO research has assumed that the channels are uncorrelated. However, this assumption seems highly idealistic. Therefore, this study investigates the m-MIMO performance when the channels are correlated and the base station employs different antenna array topologies, namely the uniform linear array (ULA) and uniform rectangular array (URA). In addition, this study develops analyses of the mean square error (MSE) and the regularized zero-forcing (RZF) precoder under imperfect channel state information (CSI) and a realist

The effect of considering the third dimension in mass concrete members on its cracking behavior is investigated in this study. The investigation includes thermal and structural analyses of mass concrete structures. From thermal analysis, the actual temperature distribution throughout the mass concrete body was obtained due to the generation of heat as a result of cement hydration in
addition to the ambient circumstances. This was performed via solving the differential equations of heat conduction and convection using the finite element method. The finite element method was also implemented in the structural analysis adopting the concept of initial strain problem. Drying shrinkage volume changes were calculated using the procedure sug

In this work, MWCNT in the epoxy can be prepared at room temperature and thickness (1mm) at different concentration of CNTs powder. Optical properties of multi-walled carbon nanotubes (CNTs) reinforced epoxy have been measured in the range of (300-800)nm. The electronic transition in pure epoxy and CNT/epoxy indicated direct allowed transition. Also, it is found that the energy gap of epoxy is 4.1eV and this value decreased within range of (4.1-3.5)eV when the concentration of CNT powder increased from (0.001-0.1)% respectively.
The optical constants which include (the refractive index (n), the extinction coefficient (k), real (ε1) and imaginarily (ε2) part of dielectric constant calculated in the of (300-800)nm at different concent

       The dielectric properties of polyvinyl chloride (PVC)-MnCl2 composite were studied by using the impedance technique. The measurements were carried out as a function of frequency in the range from 10 Hz to 13 MHz and temperature range from 27oC to 55oC. Using a composite of 20 wt. % MnCl2 by weight, it was found that the dielectric constants and the dielectric loss of the prepared films increase with the increasing temperature at law frequency and the enhancement of the ionic conduction which is confirmed by the increase the of AC. conductivity and the decrease of the activation energy of the conduction mechanism at high applied frequency. The observed relaxation and polarization effects of composite a