The research gained its importance from the importance of technical reserves in the insurance activity and its impact on the result of the activity of insurance companies and their financial position and thus reflected on the insurance prices as the technical reserves are one of the most important and most valuable budget items usually, as well as that the insurance activity has a role in maintaining economic development where some countries develop laws and instructions for the formation of those reserves binding application to insurance companies and the fact that the financial statements in general are of interest to shareholders, banks, the General Tax Authority and other beneficiaries In the insurance activity as policyholders and t

The efficient behavior of a low-concentrating photovoltaic-thermal system with a micro-jet channel (LCPV/T-JET) and booster mirror reflector is experimentally evaluated here. Micro-jets promote the thermal management of PV solar cells by implementing jet water as active cooling, which is still in the early stages of development. The booster mirror reflector concentrates solar irradiance into solar cells and improves the thermal, electrical, and combined efficiencies of the LCPV/T-JET system. The LCPV/T-JET system was tested under ambient weather conditions in the city of Bangi, Selangor, Malaysia, and all data was recorded between 10:00 a.m. and 4:00 p.m. Parametric studies were conducted to compare the performance of the LCPV/T-JET system

Abstract

The prevention of bankruptcy not only prolongs the economic life of the company and increases its financial performance, but also helps to improve the general economic well-being of the country. Therefore, forecasting the financial shortfall can affect various factors and affect different aspects of the company, including dividends. In this regard, this study examines the prediction of the financial deficit of companies that use the logistic regression method and its impact on the earnings per share of companies listed on the Iraqi Stock Exchange. The time period of the research is from 2015 to 2020, where 33 companies that were accepted in the Iraqi Stock Exchange were selected as a sample, and the res

The present work initiated to eaIuate the efficiency of Al-Rustamivah sewage treatment plant
as reflected by the quality of final effluent that is thrown to Di ala river. Weekly samples of
wastewater and final effluent were collected between November 1994 and end of January
1995 and analyzed for different chemical and biological features. Results ha e inidicated that
Al-Rustamiyah sewage treatment plant could not be able efficiently to purify the raw sewage.
The mean values of suspended solids. BOD. COD Dichromate and Oil & grease effluents
were felt to pass standard limits (98.4. 92.8. 125.2 and 39.1 ppm. respectiel). The atherse
possible effects of pollution on Diuala equatic life hae been also discussed in res

The whole research paper examines the impact of ozone as either a just use-alone and coagulation benefit, mainly upon the reduction of dissolved organic carbon from the water with a moderate rate of DOC 10.75 mg/land CaCO3 calcium hardness 300 mg/l. A raw water sample has been taken from the Tigris River (Baghdad, Iraq) was being adopted in research work. The performance of ozone therapy has been assessed by calculations of DOC, DOC quantities, UV254, as well as total trihalomethane (TTHM). Research findings have shown that with 0.9 mg O3/mg DOC ozone use-alone, approximately 60% UV254 reduction and approximately 28% DOC reduction will occur.DOC fractionation analysis indicates that within the water samples, ozone could alter the co

Purpose: aims the study to show How to be can to enhance measurement management by incorporating a risk-based approach and the six sigma method into a more thorough assessment of metrological performance.   Theoretical framework: Recent literature has recorded good results in analyzing the impact of Six Sigma and risk management on the energy sector (Barrera García et al., 2022) (D'Emilia et al. 2015). However, this research came to validate and emphasize the most comprehensive assessment of metrological performance by integrating Risk management based approach and Six Sigma analysis.   Design/methodology/approach: This study was conducted in Iraqi petroleum refining companies. System quality is measured in terms of sigmas, and t

Stone Matrix Asphalt (SMA) is a gap-graded asphalt concrete hot blend combining high-quality coarse aggregate with a rich asphalt cement content. This blend generates a stable paving combination with a powerful stone-on-stone skeleton that offers excellent durability and routing strength. The objectives of this work are: Studying the durability performance of stone matrix asphalt (SMA) mixture in terms of moisture damage and temperature susceptibility and Discovering the effect of stabilized additive (Fly Ash ) on the performance of stone matrix asphalt (SMA) mixture. In this investigation, the durability of stone matrix asphalt concrete was assessed in terms of temperature susceptibility, resistance to moisture damage, and sensitivity t

<p>The current work investigated the combustion efficiency of biodiesel engines under diverse ratios of compression (15.5, 16.5, 17.5, and 18.5) and different biodiesel fuels produced from apricot oil, papaya oil, sunflower oil, and tomato seed oil. The combustion process of the biodiesel fuel inside the engine was simulated utilizing ANSYS Fluent v16 (CFD). On AV1 diesel engines (Kirloskar), numerical simulations were conducted at 1500 rpm. The outcomes of the simulation demonstrated that increasing the compression ratio (CR) led to increased peak temperature and pressures in the combustion chamber, as well as elevated levels of CO₂ and NO mass fractions and decreased CO emission values un

Interleukin-6 (IL-6) is a proinflammatory cytokine implicated in the immunopathogenesis of tuberculosis (TB). TB is recognized worldwide as an important public health issue. To study the relationship between the age of patients with pulmonary TB and serum IL-6 levels, from the other hand, the severity of this disease with IL-6 levels. This study included 30 patients (16 female and 14 male) with pulmonary TB and 10 healthy persons (5 female and 5 male) as control group for comparison. An ELISA assay was used to quantify IL-6 in the sera. The results showed a significant increase of IL-6 levels with increase of age of patients, in (23-38) year old patients the IL-6 levels (median= 17.9 pg/ml, range 12.3-29.1), while in (50-70) year old patien

Purpose: aims the study to show How to be can to enhance measurement management by incorporating a risk-based approach and the six sigma method into a more thorough assessment of metrological performance.   Theoretical framework: Recent literature has recorded good results in analyzing the impact of Six Sigma and risk management on the energy sector (Barrera García et al., 2022) (D'Emilia et al. 2015). However, this research came to validate and emphasize the most comprehensive assessment of metrological performance by integrating Risk management based approach and Six Sigma analysis.   Design/methodology/approach: This study was conducted in Iraqi petroleum refining companies. System quality is measured in terms of sigmas, and t