The insurance is considered as one of the sectors that is impact is vital to the national economy and development programs, Insurance companies as financial institutions have an effect an aspects of social, economic as well as the participation of enterprises in compensation for the risk potential losses and individuals, Insurance sector provides insurance service insurance which should be characterized by quality and satisfy  needs and desires of the customer , so the  raise insurance awareness in the community its members and institutions will help in  maintaining the movement of production and service delivery standards, quality sought by the insured to obtain, as well as the development of promotional programs, and use

In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft

In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft

Increasing interest in planning at the level of government units as a means to manage the physical and human resources, direct and invest in areas that would include an increase in the economies of the general government units that are part of the general economics of the state.The research problem lies in the introduction of the factors influencing the ongoing expenses that adversely affect the financial planning process at the level of the Ministry of Health Planning, which affects the quality of services provided to citizens, so I sought the researchers to study the reality of financial planning in some of the Ministry of Health and health departments through the analysis of current budgets and diagnose deviations in the implementatio

The study aims to evaluate sustainable traffic management strategies for congested intersections in medium-sized Iraqi cities, with a focus on Al-Sa’a Intersection and Al-Jari Street in Hit City. These nodes face severe traffic congestion, delays, and infrastructure limitations that compromise urban mobility and sustainability. A multi-criteria evaluation (MCE) framework was employed to analyze three categories of interventions—engineering, planning, and administrative—based on five weighted criteria: traffic efficiency (40%), delay reduction (25%), cost (20%), environmental impact (10%), and social acceptance (5%). The methodology combined field data collection (traffic counts, travel time, and delays), GIS-based spatial analysis, an

This paper presents a cognition path planning with control algorithm design for a nonholonomic wheeled mobile robot based on Particle Swarm Optimization (PSO) algorithm. The aim of this work is to propose the circular roadmap (CRM) method to plan and generate optimal path with free navigation as well as to propose a nonlinear MIMO-PID-MENN controller in order to track the wheeled mobile robot on the reference path. The PSO is used to find an online tune the control parameters of the proposed controller to get the best torques actions for the wheeled mobile robot. The numerical simulation results based on the Matlab package show that the proposed structure has a precise and highly accurate distance of the generated refere

Abstract

       Tourism is one of the essential economic fields of many countries, both developed and developing. The social plays a greater role in the continuous awareness of a tourist culture based on the need to attract tourists continuously. the tourism heritage and state-owned tourism are the main factors in attracting more tourists. The interest in this strategic sector makes the country the first and most active framework in the development of appropriate mechanisms for investment in this sector, all within the framework of sustainable development of society through the rational use of resources obtained by various bodies in the implementation of seve

Background: Over the last few years, nanocrystal technology has expanded to improve the bioavailability of poorly water-soluble drugs, which is challenging. Nanocrystals (NCs) exhibit many properties, such as enhancing drug solubility, dissolution, oral absorption, and high drug loading. Ondansetron hydrochloride (ONH) is an antiemetic drug that antagonizes a serotonin 5-HT3 receptor in the peripheral and central nervous system and is widely prescribed for the management of chemotherapy and radiotherapy-induced vomiting and nausea, as well as for postoperative nausea. ONH exhibits approximately 60% bioavailability due to its poor solubility and first-pass metabolism in the liver. Its solubility is pH-dependent, its precipitates abov

Industrial machining workshops generate substantial quantities of aluminum wire offcuts and filings that cannot be re-entered into bulk metal recycling circuits, posing both a resource management challenge and a potential environmental burden. This study demonstrates a closed-loop valorization route in which this low-grade aluminum waste is converted into nanostructured aluminum oxide (Al2O3) nanoparticles (NPs) by two scalable synthesis pathways (i) chemo-thermal calcination of precipitated Al(OH)₃ at 1000 °C and 1200 °C for 1 and 4 h, and (ii) direct chemical precipitation via AlCl3/Na2CO3 reaction, and then deployed as a functional additive in water-based drilling fluids (WBDFs) used by the oil and gas industry. Comprehensive chara