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Using financial and non-financial information ) SASB standards) to enhance investor confidence
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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.

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Publication Date
Sun Dec 19 2021
Journal Name
Iraqi Journal Of Science
Strongly Coretractable Modules
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Let R be a ring with identity and M be a right unitary R-module. In this paper we
introduce the notion of strongly coretractable modules. Some basic properties of this
class of modules are investigated and some relationships between these modules and
other related concepts are introduced. 

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Publication Date
Tue Feb 13 2024
Journal Name
Iraqi Journal Of Science
Stability Analysis of A stage Structure Prey-Predator Model with Hollimg Type IV Functional Response
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In this paper a stage structure prey-predator model with Hollimg type IV functional response is proposed and analyzed. The local stability analysis of the system is carried out. The occurrence of a simple Hopf bifurcation and local bifurcation are investigated. The global dynamics of the system is investigated with the help of the Lyapunov function. Finally, the analytical obtained results are supported with numerical simulation and the effects of parameters system are discussed. It is observed that, the system has either stable point or periodic dynamics.

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Publication Date
Thu Sep 13 2018
Journal Name
Baghdad Science Journal
On Soft Turning Points
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The soft sets were known since 1999, and because of their wide applications and their great flexibility to solve the problems, we used these concepts to define new types of soft limit points, that we called soft turning points.Finally, we used these points to define new types of soft separation axioms and we study their properties.

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Publication Date
Fri Mar 01 2019
Journal Name
Iraqi Journal Of Physics
The dispersion in spherical statistical optical potential (SOM) from the interaction of fast neutrons with197Au nucle
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A statistical optical potential has been used to analyze and
evaluate the neutron interaction with heavy nuclei 197Au at the
neutron energy range (1-20 MeV). Empirical formulae of the optical
potentials parameters are predicted by using ABAREX Code with
minimize accuracy compared with experimental bench work data.
The total elastic, absorption, shape elastic and total compound crosssections are calculated for different target nuclei and different
incident neutron energies to predict the appropriate optical
parameters that suit the present interaction. Also the dispersion
relation linking between real and imaginary potential is analyzed
with more accuracy. The results indicate the behavior of the
dispersion c

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Publication Date
Mon Jun 20 2022
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
BIRDS OF CONSERVATION CONCERN AT AL-NAJAF DESERT, SOUTHERN DESERT OF IRAQ
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One eighth of the bird species in the world is considered globally threatened; the avifauna of Iraq comprises 409 species and is considered as the major indicator of the health of Iraq’s biological resources. The Iraqi geography falls into five main regions among which is the desert and semi-desert areas which cover much of the country area. Al-Najaf desert is still one of the poorly known regions from the biodiversity point of view. Birds of conservation concern are detected in Al-Najaf desert during 31 field trips to 20 sites conducted from August 2018 to April 2020, (citing literature records, and personal interviews with locals).The factors caused the bird numbers to decline in Al-Najaf desert include hunting and trapping, logging,

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Publication Date
Tue Mar 14 2023
Journal Name
Iraqi Journal Of Science
Effect of Chemical Mutagens on Some Morphological Traits of Vicia faba L. Cv. Aqadulce
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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

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Publication Date
Tue Sep 01 2015
Journal Name
Journal Of Engineering
Dynamic Analysis of Fluid – Structure Interaction of Axial Fan System
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Fluid-structure interaction method is performed to predict the dynamic characteristics of axial fan system. A fluid-structure interface physical environment method (monolithic method) is used to couple the fluid flow solver with the structural solver. The integration of the three-dimensional Navier-Stokes equations is performed in the time Doman, simultaneously to the integration of the three dimensional structural model. The aerodynamic loads are transfer from the flow to structure and the coupling step is repeated within each time step, until the flow solution and the structural solution have converged to yield a coupled solution of the aeroelastic set of equations. Finite element method is applied to solve numerically

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Antifungal Activity of Some New Binuclear Complexes
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Three complexes of copper(II) and iron(II) with mixed ligands acetylacetonebis(thio-semicarbazone)- ABTSH2 and benzaldazine- BA have been prepared and characterized using different physico-chemical techniques including the determination of metal contents, mole-cular weight, measurement of molar conductivity, magnetic moment, molar refraction, infrared and electronic spectra. Accordingly, octahedral complexes having general formulaes [Cu2(ABTSH2)2(BA)2Cl2]Cl2 and [M2(ABTSH2)2(BA)2(SO4)2] {M= Cu(II) or (Fe(II)} have been proposed. The resulted complexes screened for antifungal activity in vitro against the citrus pathogen Aspergillus niger and Fusarium sp. which caused root rot of sugar and the beans pathogen Alternaria sp. All the complex

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Publication Date
Thu Sep 30 2021
Journal Name
Iraqi Journal Of Science
The Continuous Classical Boundary Optimal Control of Triple Nonlinear Elliptic Partial Differential Equations with State Constraints
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    Our aim in this work is to study the classical continuous boundary control vector  problem for triple nonlinear partial differential equations of elliptic type involving a Neumann boundary control. At first, we prove that the triple nonlinear partial differential equations of elliptic type with a given classical continuous boundary control vector have a unique "state" solution vector,  by using the Minty-Browder Theorem. In addition, we prove the existence of a classical continuous boundary optimal control vector ruled by the triple nonlinear partial differential equations of elliptic type with equality and inequality constraints. We study the existence of the unique solution for the triple adjoint equations

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Publication Date
Wed Apr 02 2014
Journal Name
Journal Of Theoretical And Applied Information Technology
TUMOR BRAIN DETECTION THROUGH MR IMAGES: A REVIEW OF LITERATURE
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Today’s modern medical imaging research faces the challenge of detecting brain tumor through Magnetic Resonance Images (MRI). Normally, to produce images of soft tissue of human body, MRI images are used by experts. It is used for analysis of human organs to replace surgery. For brain tumor detection, image segmentation is required. For this purpose, the brain is partitioned into two distinct regions. This is considered to be one of the most important but difficult part of the process of detecting brain tumor. Hence, it is highly necessary that segmentation of the MRI images must be done accurately before asking the computer to do the exact diagnosis. Earlier, a variety of algorithms were developed for segmentation of MRI images by usin

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