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

Abstract

       This research is aimed at indicating the impact of business process reengineering on corporate performance in the Office of the Inspector General of the Ministry of Higher Education and Scientific Research of the Iraqi study has identified a problem in a number of the most important questions - what the impact of the Business Process Reengineering at the corporate office performance indicators respondent? What are the actual results of the analysis of paths Administrative Process Engineering and Corporate Performance respondent in the office? In order to achieve the goal of the research and answer the questions of the problem, the study applied to a sample of

The Migration is one of the important dynamic population movement phenomena in population studies because of its great impact in changing many demographic characteristics between the region of origin and arrival. And the multiplicity of forms and types according to the different reasons for it and the motives that prompted the population to move, as well as the currents and their size are also different according to the different causes, and here there are many types of migration, and many of them have been studied at the local and regional levels, and as long as the population is in a continuous dynamic movement, other types of migration are generated. (Al Douri, 2015, 230)          &nbs

The triggering effect for the face pumping of Nd:YVO₄ disc medium of 4×5×0.5 mm was investigated using bulk diode laser at different resonator cavity length in pulse mode and at repetition rate of 1.3kHz. The maximum emitted peak power was found to be 100, 82, and 66 mW for resonator lengths of 10, 13.5, and 17.5 cm respectively, while the threshold pumping power was found to be 41mW. The maximum emitted peak power obtained was 300 mW when using external triggering and 10cm length, with repetition of 3Hz.

facing economic units operating in the environment sector of the Iraqi

industrial many pressures in its seeking to measure and evaluate its performance because of variables, today's corporate environment, as the case which makes looking for a methodology can be adopted to evaluate its performance with a more holistic, rather than being limited to traditional measures that are no longer enough to keep pace with rapid changes in today's corporate environment, which requires that measures of performance are derived from the strategy of unity and commensurate with the specificity of the environment in Iraq. Try searching discussion Ttormwhrat and performance measurement systems to suit the business strategies and directions of change

In this study, the zinc oxide NPs have been synthesized from the fresh pomegranate peels extract using the precipitation method. The ZnO nanoparticles were produced from the reaction of fresh peels extract with zinc acetate salt which was used as zinc source in the presence of 2 M NaOH. The green synthesized nanoparticles were characterized through X-ray diffraction (XRD), UV-Vis diffuse reflection spectroscopy, Fourier transform infrared spectroscopy (FTIR), and Atomic force microscopy (AFM). The XRD patterns confirm the formation of hexagonal wurtzite phase structure for ZnO synthesized using pomegranate peels extract with average crystalline size of 28 nm. FTIR spectra identify the presence of many active functional groups for the pom

                Inflation is one of the important issues that the economic authorities in all countries of the world care about, where the loss of money for its function is one of the most important and largest inflationary effects that this phenomenon leaves on the economy, and Iraq, like other countries, has had its share of the problem of inflation for a long time due to the circumstances that He went through it, whether it was the wars he fought or the economic blockade that was imposed on him in the nineties of the last century. Economically, the problem of inflation is addressed through the use of fiscal policy tools, including tax increases in order to abso

The external shocks are one of the phenomena that the Iraqi economy is exposed to over a period of time. It is referred to as changes and events that come from outside the economic system and extends to many economic variables. However, foreign direct investment may be severely affected due to the extreme sensitivity to changes and local and international developments. This type of trauma and its characteristics to help manage and cope with external shocks, and in order to avoid the standard problems experienced by some models of simple linear regression, multi-linear regression models were used with variables Scientific and other dummy variables .

        The study foun

The aim of the research is to: Analyzing the content of the mathematics textbook of the 5th bio-scientific grade according to the Common Core State Standard for mathematics (CCSSM), and to identify the extent of their inclusion of these standards. To achieve this goal, the researcher built the CCSSM after reviewing the literature that dealt with those standards, and its validity was verified by presenting it to a group of referees specialized in the field of methods of teaching mathematics. Thus, the criteria in their final form consisted of six main criteria which are:(numbers and quantities, algebra, conjugations, modeling, geometry, statistics and probability) and included (47) sub-indicators, Then the researcher analyzed the content of

A thin film of AgInSe2 and Ag1-xCuxInSe2 as well as n-Ag1-xCuxInSe2 /p-Si heterojunction with different Cu ratios (0, 0.1, 0.2) has been successfully fabricated by thermal evaporation method as absorbent layer with thickness about 700 nm and ZnTe as window layer with thickness about 100 nm. We made a multi-layer of p-ZnTe/n-AgCuInSe2/p-Si structures, In the present work, the conversion efficiency (η) increased when added the Cu and when used p-ZnTe as a window layer (WL) the bandgap energy of the direct transition decreases from 1.75 eV (Cu=0.0) to 1.48 eV (Cu=0.2 nm) and the bandgap energy for ZnTe=2.35 eV. The measurements of the electrical properties for prepared films showed that the D.C electrical conductivity (σd.c) increase