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.
Abstract: Persian literature, after the spread of Islam in Pars, received a lot of influence from the subtle and rhetorical details of the Holy Quran. This effect is more in poetry than in prose because the weights of Persian poetry are closer to the melody of the Qur'an and its weights.The effectiveness of most of the prose works is only in the Quranic themes and words. Persian poetry that has benefited from various sciences of rhetoric, including semantics, eloquence and rhetoric. The degree and manner of influence of each of the didactic, lyrical, epic and travelogue literary types is different from the rhetorical points of the Quran. The instructions under educational literature have benefited the least from Quranic rhetoric. The max
... Show MoreAquatic Oligochaeta is an important group of Macroinvertebrates that has been very remarkable as bioindicators for assessing water pollution and determining its degree in water bodies. Hence, the idea of the current study aims at studying the impact of Baghdad effluents on the Tigris River by using oligochaetes community as bioindicators . For this purpose, four sites along the inside of Baghdad has been chosen. Site S1 has been located upstream, site S2 and S3 has been at midstream and site S4 at the downstream of the River.This investigation has used different types of biological indicators, including the percentage of oligochaeta within benthic invertebrates, which ranged from 49.2-51.28%. The highest percentage of the tubificid w
... Show Moreيهدف البحث الى التعرف على اثر استراتيجية نجمتين وامنية في تحصيل مادة الكيمياء عند طلاب الصف الثاني المتوسطولتحقيق هدف البحث تم اتباع المنهج التجريبي ذو الضبط الجزئي وتم تحديد مجتمع البحث بطلاب الصف الثاني المتوسط لجميع المدارس الثانموية والمتوسط التابعة لمديرية تربية الكرخ الثانية وتم اخنيار احد هذه المداس بصورة قصدية لتطبيق تجربة ابلبحث الحالي
The aim of this research is to study and test the impact of the policy of open-book accounting as one of the cost management mechanisms in achieving the competitive advantage in Jordanian industrial public companies, to achieve the objectives of the study, a field study was conducted by surveying the views of a sample of the accountants of the Jordanian industrial public companies. Hence the arithmetical Means, the Standard Deviations, the Significant Value and the Simple Linear Regression are used to test the research hypotheses and to achieve the research goals. The results of the study showed that there is a statistically significant effect of the policy of open-book accounting as one of the cost management mechanisms in achieving the
... Show MoreThe reaction oisolated and characterized by elemental analysis (C,H,N) , 1H-NMR, mass spectra and Fourier transform (Ft-IR). The reaction of the (L-AZD) with: [VO(II), Cr(III), Mn(II), Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Hg(II)], has been investigated and was isolated as tri nuclear cluster and characterized by: Ft-IR, U. v- Visible, electrical conductivity, magnetic susceptibilities at 25 Co, atomic absorption and molar ratio. Spectroscopic evidence showed that the binding of metal ions were through azide and carbonyl moieties resulting in a six- coordinating metal ions in [Cr (III), Mn (II), Co (II) and Ni (II)]. The Vo (II), Cu (II), Zn (II), Cd (II) and Hg (II) were coordinated through azide group only forming square pyramidal
... Show Moreتهدف الدراسة الحالية الى استعمال الانموذج اللوجستي ثنائي المعلم في تدريج مقياس الشخصية الافتراضية المتعدد الابعاد لطلبة الجامعة وفقا لنظرية الاستجابة للفقرة، والخروج بتعميم لنتائج البحث والوقوف على الاجراءات العلمية المناسبة وتوفير تطبيق عملي علمي صحيح لاعتمادها من قبل الباحثين. وقد اتبعث الباحثة الاسلوب العلمي من خطوات واجراءات في عملية بناء المقياس حيث حدت ابعاد الشخصية الافتراضية المتمثلة بسبع ابعا
... Show Moreاهمية البحث هي مرحلة نمو وبناء اجهزة الجسم للاعبين الاشبال واعداد تدريبات بأسلوب التدريب الدائري لبناء التحمل لتطوير بعض القدرات الحركية والمهارية لدى اللاعبين الاشبال بكرة القدم , حيث لاحظت الباحثة ضعف في مستوى الاداء الحركي ارتأت اعداداً بدنيا ومهارياً منذ مرحلة البناء الأولى للاعب الفئات العمرية , واستخدم الباحث المنهج التجريبي بالاختبار القبلي والبعدي للمجموعتين التجريبية والضابطة لملائمته لطبيعة ال
... Show MorePersuasion is an indispensable skill in everyday life; that is why, it has aroused researchers’ interest. This study aims to investigate the most frequently used persuasive strategies in texting WHO COVID-19 Virtual Press Conferences and explore how these strategies are employed to achieve persuasive messages.To this end, a text of WHO COVID-19 Virtual Press Conferences has been chosen randomly to be analyzed based on Dillard and Shen’s (2013) “Persuasive strategies in Health Campaigns”. A qualitative method has been adopted in analyzing the selected data to investigate the credibility and validity of the persuasive strategies used in such a domain. Findings have shown that most of the persuasive appeals based on the adopted mode
... Show MoreThe interleukin-1 family has multifaceted roles in men٫s reproductive syste. Out of these is interleukin-1 receptor antagonist (IL-1RN) which exists in men gonads, and in case of infection and inflammatory process, its activity is increased. The current study aims to verify a possible linkage of Variable Number Tandem Repeat (VNTR) polymorphism of the IL-1RN gene with human men infertility. The study groups enrolled included 100 infertile men and 100 fertile and healthy men. Their seminal fluids were subjected to analysis. Also peripheral blood samples were collected for the assessment or detection of polymorphic Variable Number Tandem Repeats (VNTR) polymorphism of interleukin-1 receptor antagonist gene (IL-1RN). Two a
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