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.
To investigate the effect of chemical mutagens: sodium azide (SA), hydrazine hydrate (HZ) and maleic hydrazine (MH) on morphological variations of faba bean traits. Seeds were soaked in distilled water for six hours, then in different concentrations of the above mentioned mutagens (0.01, 0.03, 0.05%) represented by (C1,C2 and C3 respectively) for six hours and planted in the field in winter 2013-2014. Factorial Experiment was arranged in Randomized Complete Block Design (RCBD) with three replications to each treatment. The results of statistical analysis showed significant differences among studied treatments. All mutagens showed significant reduction in plan height and number of branches per plant compared with control plants which gave
... Show MoreThe study includes biostratigraphy of the Lower Sarmord Formation in well Kirkuk-No-109. North of Iraq, two biozones had been distinguished as follow:
1- Choffatella decipiens SCHLUMBRGER Zone.
2- Orbitolina discoidea GARS Zone.
The age of Formation in this study is determanid as Lower Cretaceous (Hauterivian-early Aptian).
Keyword: Lower Sarmord, Formation well Kirkuk-109, Choffatella decipiens and Orbitolina discoidea, Lower Cretaceous
Photonic Crystal Fiber Fabry–Perot Interferometers (FPI) based on Surface Plasmon Resonance (SPR) was investigated in this paper in order to detect changes in photonic crystal fiber sensitivity with increasing temperature. FPI is composed of a PCF (ESM-12) solid core spliced with a single-mode fiber (SMF) on one side and a 40nm thick gold Nano film on the other. In order to obtain the SPR curve, the end of PCF can be spliced with the side of SMF before covering the gold film on the PCF. SPR results are included in the suggested sensor, based on the conclusions of the investigations. Resolution (R) is 0.0871, Signal-to-Noise Ratio (SNR) is 0.1867, a figure of merit (FOM) is 0.0069, and sensitivity (S) is 1.1481 . This sensor proposed is s
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This article contains a new generalizations of Ϻ-hyponormal operators which is namely (Ϻ,θ)-hyponormal operator define on Hilbert space H. Furthermore, we investigate some properties of this concept such as the product and sum of two (Ϻ, θ)-hyponormal operators, At the end the operator equation where , has been used for getting several characterization of (Ϻ,θ)-hyponormal operators.
Experimental 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
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 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
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The 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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In this study, the concept of fuzzy α-topological vector space is introduced by using the concept fuzzy α-open set , some properties of fuzzy α-topological vector spaces are proved .We also show that the space is -space iff every singleton set is fuzzy α- closed .Finally, the convex property and its relation with the interior points are discussed.
In this paper the proton, neutron and matter density distributions and the corresponding root mean square (rms) radii of the ground states and the elastic magnetic electron scattering form factors and the magnetic dipole moments have been calculated for exotic nucleus of potassium isotopes K (A= 42, 43, 45, 47) based on the shell model using effective W0 interaction. The single-particle wave functions of harmonic-oscillator (HO) potential are used with the oscillator parameters b. According to this interaction, the valence nucleons are asummed to move in the d3f7 model space. The elastic magnetic electron scattering of the exotic nuclei 42K (J?T= 2- 2), 43K(J?T=3/2+ 5/2), 45K (J?T= 3/2+ 7/2) and 47K (J?T= 1/2+ 9/2) investigated t
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