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 present work investigates the effect of; superficial air velocities of: 1, 3, and 6 cm/s for two types of perforated distributor on hydrodynamic characteristic in a gas-liquid dispersion column of; air-water, and airaqueous-n-propanol solution. Bubble distribution, gas holdup, and power consumption are parameters take in consideration. Experimental work was carried out in perspex column of 8.5 cm inside diameter and 1.5 m height. Two types of bubble generator (perforated plate) were fixed at the bottom of the column; plate A (99 holes of 0.5 mm diameter and free area of 0.34%), plate B (20 holes of 1.5 mm diameter and free area of 0.62%). Photographic technique was used to measure the bubble parameters. The experimental results were
... Show MoreAn aircraft's landing stage involves inherent hazards and problems associated with many factors, such as weather, runway conditions, pilot experiences, etc. The pilot is responsible for selecting the proper landing procedure based on information provided by the landing console operator (LCO). Given the likelihood of human decisions due to errors and biases, creating an intelligent system becomes important to predict accurate decisions. This paper proposes the fuzzy logic method, which intends to handle the uncertainty and ambiguity inherent in the landing phase, providing intelligent decision support to the pilot while reducing the workload of the LCO. The fuzzy system, built using the Mamdani approach in MATLAB software, considers critical
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Today the NOMA has exponential growth in the use of Optical Visible Light Communication (OVLC) due to good features such as high spectral efficiency, low BER, and flexibility. Moreover, it creates a huge demand for electronic devices with high-speed processing and data rates, which leads to more FPGA power consumption. Therefore; it is a big challenge for scientists and researchers today to recover this problem by reducing the FPGA power and size of the devices. The subject matter of this article is producing an algorithm model to reduce the power consumption of (Field Programmable Gate Array) FPGA used in the design of the Non-Orthogonal Multiple Access (NOMA) techniques applied in (OVLC) systems combined with a blue laser. However, The po
... Show MoreBackground: Fractures of the humeral shaft accounting for approximately 3% of all fractures. There is a wide array of good options for their treatment and controversy over the best methods. Although good techniques of osteosynthesis are available, the aim of this article is toemphasize on the benefit and good outcome of conservative treatment for properly selected cases to decrease the cost and avoid the complications of surgery. Method : During the period from February 2011 to June 2012 fifty-five fractures of humeral shaft were treated at orthopedicdepartment in the ALKindyteaching hospital. 22 fractures considered suitable for the study. The patients treatedconservatively by using the‘U’ shaped coaptation slab. Then we shift to POP c
... Show MoreLet R be associative; ring; with an identity and let D be unitary left R- module; . In this work we present semiannihilator; supplement submodule as a generalization of R-a- supplement submodule, Let U and V be submodules of an R-module D if D=U+V and whenever Y≤ V and D=U+Y, then annY≪R;. We also introduce the the concept of semiannihilator -supplemented ;modules and semiannihilator weak; supplemented modules, and we give some basic properties of this conseptes
Empirical equation has been presented to predict the optimum hydrodynamic
pressure gradient with optimum mud flow rate (one equation) of five Iraqi oil wells
to obtain the optimum carrying capacity of the drilling fluid ( optimum transport
cuttings from the hole to the surface through the annulus).
This equation is a function of mud flow rate, mud density and penetration
rate without using any charts or graphs.
The correlation coefficient accuracy is more than 0.9999.
Merging biometrics with cryptography has become more familiar and a great scientific field was born for researchers. Biometrics adds distinctive property to the security systems, due biometrics is unique and individual features for every person. In this study, a new method is presented for ciphering data based on fingerprint features. This research is done by addressing plaintext message based on positions of extracted minutiae from fingerprint into a generated random text file regardless the size of data. The proposed method can be explained in three scenarios. In the first scenario the message was used inside random text directly at positions of minutiae in the second scenario the message was encrypted with a choosen word before ciphering
... Show MoreRefractive indices (nD), viscosities (η) and densities (r) were deliberated for the binary mixtures created by dipropyl amine with 1-octanol, 1-heptanol, 1-hexanol, 1-pentanol and tert-pentyl alcohol at temperature 298.15 K over the perfect installation extent. The function of Redlich-Kister were used to calculate and renovated of the refractive index deviations (∆nD), viscosity deviations (ηE), excess molar Gibbs free energy (∆G*E) and excess molar volumes(Vm E). The standard errors and coefficients were respected by this function. The values of ∆nD, ηE, Vm E and ∆G*E were plotted against mole fraction of dipropyl amine. In all cases the obtained ηE, ∆G*E, Vm E and ∆nD values were negative at 298.15K. Effect of carbon atoms
... Show MoreThe energy expectation values for Li and Li-like ions ( , and ) have been calculated and examined within the ground state and the excited state in position space. The partitioning technique of Hartree-Fock (H-F) has been used for existing wave functions.
Density Functional Theory (DFT) calculations were carried out to study the thermal cracking for acenaphthylene molecule to estimate the bond energies for breaking C8b-C5a , C5a-C5 , C5-C4 , and C5-H5 bonds as well as the activation energies. It was found that for C8b-C5a , C5-C4 , and C5-H5 reactions it is often possible to identify one pathway for bond breakage through the singlet or triplet states. The atomic charges , dipole moment and nuclear – nuclear repulsion energy supported the breakage bond .Also, it was found that the activation energy value for C5-H5 bond breakage is lower than that required for C8b-C5a , C5a-C5 , C5-C4 bonds which refer to C5-H5 bond in acenaphthylene molecule are weaker than C8b-C5a , C5a-C5 , C5-C
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