Companies seek to enhance investor confidence by achieving the highest level of transparency in disclosure of financial and non-financial information (SASB standards) for Iraqi insurance companies listed on the financial market. The aim of the research is to identify the extent of the ability of financial and non-financial information to enhance transparency in reporting, which is reflected in Investor confidence. And the standards of sustainability development accounting issued by (SASB) through the electronic questionnaire that was distributed. Companies seek to achieve a set of goals, the most important of which is to enhance investor confidence by improving transparency in disclosure. Concerning the employment of financial and non-financial information (SASB standards), the results were obtained by analyzing the results of individuals ’answers using the outputs of the SPSS program, as it was found that the disclosure of sustainability accounting standards (SASB standards) insurance standard (FNO301) and indicators of transparency in reporting issued by the institution (S&P) Contributes to enhancing investor confidence.
The growth curves of the children are the most commonly used tools to assess the general welfare of society. Particularity child being one of the pillars to develop society; through these tools, we can path a child's growth physiology. The Centile line is of the important tools to build these curves, which give an accurate interpretation of the information society, also respond with illustration variable age. To build standard growth curves for BMI, we use BMI as an index. LMSP method used for finding the Centile line which depends on four curves represents Median, Coefficient of Variation, Skews, and Kurtosis. These can be obtained by modeling four parameters as nonparametric Smoothing functions for the illustration variable. Ma
... Show MoreThis research is based on the study of common praise in Mutanabbi and Ibn Hani Al-Andalusi as the main purpose in poetry poets, and balance between them;
The research was divided into two topics, presented by introductory introduction for the purpose of praise, and the concept of budget in Arab criticism, and then presented a brief overview of the lives of poets.
In the first section, I dealt with the common objectivity of the poets, such as the subject of sincerity in praise, hyperbole in the person of Mamdouh, and self-esteem when asked, in addition to the most common characteristics in t
... Show MoreIn this paper, preliminary test Shrinkage estimator have been considered for estimating the shape parameter α of pareto distribution when the scale parameter equal to the smallest loss and when a prior estimate α0 of α is available as initial value from the past experiences or from quaintance cases. The proposed estimator is shown to have a smaller mean squared error in a region around α0 when comparison with usual and existing estimators.
Autonomous motion planning is important area of robotics research. This type of planning relieves human operator from tedious job of motion planning. This reduces the possibility of human error and increase efficiency of whole process.
This research presents a new algorithm to plan path for autonomous mobile robot based on image processing techniques by using wireless camera that provides the desired image for the unknown environment . The proposed algorithm is applied on this image to obtain a optimal path for the robot. It is based on the observation and analysis of the obstacles that lying in the straight path between the start and the goal point by detecting these obstacles, analyzing and studying their shapes, positions and
... Show MoreExperimental programs based test results has been used as a means to find out the response of individual elements of structure. In the present study involves investigated behavior of five reinforced concrete deep beams of dimension (length 1200 x height 300 x width150mm) under two points concentrated load with shear span to depth ratio of (1.52), four of these beams with hallow core and
retrofit with carbon fiber reinforced polymer CFRP (with single or double or sides Strips). Two shapes of hallow are investigated (circle and square section) to evaluated the response of beams in case experimental behavior. Test on simply supported beam was performed in the laboratory & loaddeflection, strain of concrete data and crack pattern of
In this article four samples of HgBa2Ca2Cu2.4Ag0.6O8+δ were prepared and irradiated with different doses of gamma radiation 6, 8 and 10 Mrad. The effects of gamma irradiation on structure of HgBa2Ca2Cu2.4Ag0.6O8+δ samples were characterized using X-ray diffraction. It was concluded that there effect on structure by gamma irradiation. Scherrer, crystallization, and Williamson equations were applied based on the X-ray diffraction diagram and for all gamma doses, to calculate crystal size, strain, and degree of crystallinity. I
... Show MoreThe present article delves into the examination of groundwater quality, based on WQI, for drinking purposes in Baghdad City. Further, for carrying out the investigation, the data was collected from the Ministry of Water Resources of Baghdad, which represents water samples drawn from 114 wells in Al-Karkh and Al-Rusafa sides of Baghdad city. With the aim of further determining WQI, four water parameters such as (i) pH, (ii) Chloride (Cl), (iii) Sulfate (SO4), and (iv) Total dissolved solids (TDS), were taken into consideration. According to the computed WQI, the distribution of the groundwater samples, with respect to their quality classes such as excellent, good, poor, very poor and unfit for human drinking purpose, was found to be
... Show MoreThe present study aims to get experimentally a deeper understanding of the efficiency of carbon fiber-reinforced polymer (CFRP) sheets applied to improve the torsional behavior of L-shaped reinforced concrete spandrel beams in which their ledges were loaded in two stages under monotonic loading. An experimental program was conducted on spandrel beams considering different key parameters including the cross-sectional aspect ratio (
The study aimed to reveal the level of knowledge and tendencies of high- study students specializing in curriculum and teaching methods at King Khalid University towards harmonious strategies with brain-based learning (BBL). And Then, putting a proposed concept to develop knowledge and tendencies of high-study students specializing in curriculum and teaching methods at King Khalid University towards harmonious strategies with Brain-based learning (BBL). For achieving this goal, a cognitive test and a scale of tendency were prepared to apply harmonious strategies with brain-based learning. The descriptive approach was used because it suits the goals of the study. The study sample consisted of (70) male and female students of postgraduate
... Show MoreThe steel industry sector is witnessing an obvious growth in most worldwide nations and gulf countries. We wish that Iraq would be one of these superiors that go on along field to develop the construction industry in Iraq. Hence we need to notify that the government attention should be equivalent to the importance of steel industry and other industries would depend on this one, it should be presented the full support to the general sector, which is represented by ministry of industry and its institutions throughout the suitable legislation and facilities for the private companies are already into that, and they might record progress in this field. this study aims to use scrap steel as raw materials in manufacturing iron steel such war remai
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