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.
Video steganography has become a popular option for protecting secret data from hacking attempts and common attacks on the internet. However, when the whole video frame(s) are used to embed secret data, this may lead to visual distortion. This work is an attempt to hide sensitive secret image inside the moving objects in a video based on separating the object from the background of the frame, selecting and arranging them according to object's size for embedding secret image. The XOR technique is used with reverse bits between the secret image bits and the detected moving object bits for embedding. The proposed method provides more security and imperceptibility as the moving objects are used for embedding, so it is difficult to notice the
... Show MoreThe results of previous scientific studies showed that knowledge is something and application is something else, that's why teachers' preparation programs focused, in the present time, on special standards for knowledge and performance, i.e., who has knowledge is not necessary able to apply it in his life or in his field of work, which led to the existence of a gap between knowledge and application. Based on that, those interested in (teachers' preparation) reconsidered their work evaluation, thus the concept of competency appeared at the end of the sixties of the past century to address the negative in teachers' preparation.
The following contains a number of competency features in teachers' preparation programs:
Teachers' effec
There are many applied Economic studies that have found positive nexus between financial development and poverty reduction in developing countries. Iraq has witnessed an increasing rate of poverty during the period 1980-2010 due to many internal and external factors such as wars, economic sanctions, inflation, a high rate of unemployment, and political and security instability. Therefore, the investigation about the solutions to reduce poverty becomes very necessary, and enhancing the financial development in Iraq is one of these options. This is due to that the financial development could reduce the poverty rates through two channels: the first is direct via the offering of the loans and other financial facilities to the poor, a
... Show MoreThe objective of the research is to measure the impact of social responsibility on the financial performance of the National Bank of Iraq for the period from 2014 to 2016 (3 years) through discussing and analyzing the level of practice of the Bank of Baghdad for social responsibility and the impact on their financial performance during the period. To measure the independent variable (CSR), the researcher used the CSR Disclosure Index and relied on the ROA as an indicator to measure the dependent variable (financial performance). The results of the research showed the main hypothesis of the research, which states that the social responsibility of the banks has no significant impact on the financial performance. In relation to the disclosu
... Show MoreThe importance of the accounting profession in creating data and accounting information for economic resources and their sources and changes therein , through the effectiveness of this information and the degree of suitability and providing accurate and timely manner and in a form that makes it able to rationalize decisions and performance reporting , and there are several elements and behaviors control how the effectiveness of these reports and these behaviors work ethic that govern the work of management accountant when preparing performance reports , which are the ethics of the work of professional control principles and rules of accounting , legal, such as objectivity and reliability , neutrality and timeliness that must be a
... Show MoreBackground: Big birth weight is one of the important factors affecting the perinatal morbidity & mortality. It may result in an irreversible squeal because of birth trauma & fetal asphyxia.
Patients & Methods: This is a prospective study of 50 singleton macrosomic newborns weighting 4000 g & more aged 1-3 days admitted in the neonatal care unit of Children Welfare Teaching Hospital & Baghdad Teaching Hospital during a 6 months period from 1st of March to 1st of September 2010. The maternal & neonatal records were reviewed & infant morbidities including hypoglycemia, respiratory distress, feeding intolerance, birth injury & associated anomalies were discussed. All the in
The purpose of the current research is to identify the reality and applicability of the entrepreneurial approach in its dimensions (creative, proactive, independent, risk tolerant, offensive) and its impact on the success factors of the project (organizational commitment, communication, project team, project monitoring) Access to information, treatment, storage), which is a significant and important link in the success and development of industrial projects with the possibility of studying and analyzing the provision of the appropriate environment for this.
the research started from a problem expressed by a number of intellectual and practical questions aimed at answering them as well as To answer a
... Show MoreThe study aims to demonstrate the importance of instructional methods in teaching Arabic language as a second language or teaching the Arabic language to non-native speakers. The study is in line with the tremendous development in the field of knowledge, especially in the field of technology and communication, and the emergence of many electronic media in education in general and language teaching in particular. It employs an image in teaching vocabulary and presenting the experience of the Arabic Language Institute for Non-Speakers-King Abdul-Aziz University. The study follows the descriptive approach to solve the problem represented by the lack of interest in the educational methods when teaching Arabic as a second language. Accordingl
... Show MoreThe search is contain compared among some order selection criteria (FPE,AIC,SBC,H-Q) for the Model first order Autoregressive when the White Noise is follow Normal distribution and some of non Gaussian distributions (Log normal, Exponential and Poisson distribution ) by using Simulation
This research highlights the light on the general framework of accounting discloser in the Islamic banks, and show the types and the concepts of Cost Efficiency, In this present study, the sample included Fourteen Islamic banks, where the data was collected from the annual financial reports. Accordingly, the study in order to achieve the aims and access to the results based on the analytical method and the descriptive analysis, and conducted a Simple & Multiple Linear Regression analysis, in order to test hypotheses of the research by using of statistical analysis software (SPSS). The research has arrived to many results such as: the commitment of Islamic banks working in the Kingdome of Bahrain (Wholesale) to the requirements of the
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