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 insurance companies' disclosure of insurance services to customers affects their financial performance in a manner that leads to their future growth.The most important recommended by the research is the need for Iraqi insurance companies to provide more information about the insurance services provided to customers through the lists and financial reports final, and recommended the use of indicators of financial analysis to know the impact of the process of optional disclosure on the performance directly.
Sawa Lake is considered one of the distinct closed water systems located in the southwestern part of Iraq. In last years, the lake has suffered from a significant decrease in the water depth reached 1.5 m, thus the current study aims to monitor and analyse the change in water level, and identify causes and effect of this change on the lake hydrochemical properties by using analyzing cations and anions with the assistance of sub bottom profilers technique as well as obtained information from scientific diving.
The results revealed that the lake had an equilibrium state between feed up and withdrawal water as well as evaporation during history. In spite of the high evaporation rates in the region, thi
... Show MoreThe current research aims to identify the risk management and its impact on the quality of service in the Salahalddin Sewerage Directorate, This is due to the great impact that the service provided by this institution plays in preserving health and the environment in the community, which has faced many administrative challenges, problems and issues as a result of the rapid and continuous environmental changes, and therefore, the adoption of administrative concepts such as risk management and knowledge of their impact on the quality of the municipal service is necessary to reach this service To the required levels. To achieve the research objectives, two main hypotheses have been formulated, the first of which is to find the extent of the li
... Show MoreDeficiencies in revenue-related accounting standards, including American accounting standards as well as international accounting standards, prompted the issuance of the International Financial Reporting Standard IFRS 15 "Revenue from contracts with customers" as part of the convergence plan between the FASB and the International Accounting Standards Board (IASB) according to the requirements of The joint venture between the two councils, whereby the standard aims to define the basis for reporting useful information to the users of the financial statements about the nature, amount, timing and uncertainty about the revenues and cash flows arising from a contract with the customer, The standard is base
... Show MoreThe concept of power despite its implications unclear and unknown was one of the most standards in international relations ambiguity and lack of clarity, however was more standards important and influential in the conduct of international relations, and since that time until today since that ambiguity in the meaning of power and use it as a factor of international relations factors and drive the engines were very different and irony from case to case and from researcher to another, but it may be classified force as the international status enjoyed by the state in the international ocean and here is a structure formed of forces posed by the state, such as economic and political nature of the political system and military power and concept
... Show MoreThere are many neutron sources in the universe that play an important role in the stellar slow neutron capture (s-process) nucleosynthesis. Fluorine-19 is a cosmically rare isotope that is generated in a series of reactions. The aim in this paper is to perform theoretical calculations to test the variance of neutron intensity generated within stellar conditions, especially in Asymptotic Giant Branch (AGB) stars, on the production of 19F isotope. EMPIRE II program has been utilized with the aid of many Matlab programs, and experimental comparisons have been made with NACRE II and Reaclib libraries. The results has shown that the high abundances of reactant nuclei responsible for ultimately generating
... Show MoreThis research has studied the effect of addition glass fibers (woven and chopped)
and Zirconium oxide Nano-particles (ZrO2) with different weight percent to the
conventional poly (methyl methacrylate) (PMMA). The prepared Nano-crystalline
ZrO2 powder with particle size of about 95nm was syntheses directly by sol-gel
method. The gel dried at 100oC for 1 hour and annelid at 400oC for 3 hours.
The conventional acrylic resin prepared with 2:1 powder to liquid ratio to prepare
pure sample, composite samples prepared by reinforcing PMMA with woven or
chopped glass fiber (8, 12) wt.%, and reinforcing by (1,2,3) wt.% of prepared ZrO2
Nano-powder.
The structural tests include: (XRD, AFM, and FTIR). The crystallized phas
The speech delivered by political blocs and parties and broadcasted by satellite channels, social and communication media has different ideologies and orientations: moderate speech calling for calm or one raising crises.The latter is considered very challenging due to its local and international reference., this paper aims at uncovering these challenges especially during the political crisis witnessed in Iraq. This paper sheds light on the most important crisis that spread in public opinion, broadcasted by satellite, and raised by politicians who are competing to gain authority leading to a lack of peoples, confidence in them.This matter should not be neglected at all; e |
Surrealism is a twentieth-century literary and artistic movement oriented toward the liberation of the mind. Surrealism is a reaction to the philosophy of rationalism which was believed to be the cause of the disaster of World War I. It emphasizes the expression of the imagination as revealed in dreams and presented without conscious control, the unexpected juxtapositions of objects, the withdrawal of the self, and the exploitation of chance effects.
Surrealism began in Paris in the early 1920s, as Europe emerged from the devastation of World War I. A group of writers, artists, and filmmakers, led by the poet André Breton, adopted the word surréaliste (meaning, roughly, "super-real") as a label for their artistic activities. Influen
The Southern Cowpea Beetle Callosobruchus maculatus (F.) is one of the most widespread insect pests of stored legumes, causing a considerable loss during storage, decreasing the net weight of the crops, and resulting in reduced the quality of the crops. This study has been conducted to determine the lifetime, fertility and life table parameters of C. maculatus by using an alkaloids extract from Moringa oleifera leaves at different concentrations 1000, 2000, and 3000 ppm. The result was shown that the lowest survival rate was 49% at a concentration of 1000, 2000 ppm, as compared with the control which was 77%. The lowest reproductive rate (Ro) was 4.76 female/female/generation at the concentration of 1000 ppm, c
... Show MoreThe research included the introduction to the research and its importance as knee joint is an important joint in the human body that is prone to injury. One such injury is knee roughness injury that occurs as a result of the stress of the knee joint and age. The importance of examining the need for the use of rehabilitation exercises, especially in the watercourse system, is highlighted by the fact that the aquatic environment is one of the most important factors helping to alleviate pain and rehabilitate the knee joint and thereby improve the mobility of those with knee roughness. The problem of research is that rehabilitation exercises have been developed in the watercourse system on the basis of scientific bases with a repetitive and sys
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