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

    The teacher is the most able to achieve the goals of education in education because he has the ability to affect the behavior of the disciples testified and its actions and appearance and other actions that convey pupils with it sometimes in a manner unconscious or unconscious , and the importance of the role of the teacher in the educational process , it is necessary to compromise the care and attention to the extent that commensurate with the important role that the rise in the preparation of youth and composition , and as a result is needed to continue efforts to improve the quality of teacher preparation so that it can be more effective and positive in the educational process .
First - Research Goals -<

Abstract

That Iraq's dependence on the revenues of the oil product in financing its development programs and growth rates , Making the economy affected by external forces represented by fluctuations in crude oil prices in the global market, Which is directly reflected on the performance and efficiency of the Iraqi economy.

The study adopted its objectives to analyze the time series for the period (1988 - 2015) through the use of standard and statistical methods, Four standard models were estimated to reach those targets, Where the results of the stability test showed instability of most variables at their original level, But to achieve stability when taking the first differences, While the result

The research aims to identify the magnitude of the impact of external debt on the gross domestic product in Morocco, and the importance of research lies in the role that external debt plays in addressing structural imbalances, if it is best disposed of according to well-studied economic plans by specialists in this regard, especially if these debts are directed with Other resources, as it helps pay the costs of these debts (debt servicing) that the external debt also raises the level of gross domestic product, and the research starts from the hypothesis that: There is an effect of foreign debt on the GDP in Morocco, has contributed in one way or another to The exacerbation of the external debt, which affected the m

This study aims to investigate the types of impoliteness strategies used in Putin's speech at the annexation ceremony. All of Putin's speeches were intentionally delivered to cause damage to the hearers' negative and positive faces. Culpeper's (2011) classifications of impoliteness, which consist of five strategies that are the opposite of politeness, were adopted. The data were collected from the President of Russia, providing a rich source for analysis. Qualitative and quantitative analyses were employed to achieve the study objectives. Qualitative analysis allowed for a detailed examination of the impoliteness strategies employed, while quantitative analysis provided a broader understanding of their frequency and distribution. Putin most

Viscosity (η) of solutions of 1-butanol, sec-butanol, isobutanol and tert-butanol were investigated in aqueous solution structures of ranged composition from 0.55 to 1 mol.dm-3 at 298.15 K. The data of (η/η˳) were evaluated based on reduced Jone - Dole equation; η/η˳ =BC+1. In the term of B value, the consequences based on solute-solvent interaction in aqueous solutions of alcohols were deliberated. The outcomes of this paper discloses that alcohols act as structure producers in the water. Additionally, it has shown that solute-solvent with interacting activity of identical magnitude is in water-alcohol system

The research is based on the basic idea that companies today are moving towards a new trend towards protecting the environment coupled with the increasing wareness of the pollution damage caused by these companies due to their operations and activities in the environment. The two main reasons that led the researchers to choose this subject is the need to adapt the companies themselves in response to successive developments, The great development was that companies moved from the sole economic responsibility of the business to social responsibility by emphasizing socially responsible profit. The problem of research is the knowledge of the availability of the dimensions of the green processing series in Kirkuk Cement Factory The re