Abstract:

                 The research aims to improve the insurance service through the marketing commission as a tool that enables the insurance companies to achieve a competitive advantage. The researcher, by observing the challenges faced by insurance companies, insurance agents and brokers, raised the main question of the research: Is there an effect of the marketing commission on the competitive advantage of insurance companies? The data was obtained through the financial statements and annual reports of the research sample companies (the National General Insurance Company, the Iraqi General Insurance Company, Al-Hamra Private

Background: Colorectal cancer (CRC) is one of the top ten most common cancers worldwide. There are multiple risk factors for CRC, one of which is aging. However, in recent years, CRC has been reported in children. Objective: To describe the main characteristics and symptoms of CRC as well as highlight pathologic data for early-onset CRC. Methods: 79 CRC patients were recruited from the Oncology Teaching Hospital in the period February–December 2022. A questionnaire was used to collect demographic and clinical data. Results: 25 (31.6%) of patients were below 50 years of age. 52 (65.8%) patients had tumors in the colon. The most common symptom is bleeding per rectum in both age groups. There was no significant difference in patholog

Thermal conductivity of compacted bentonite is one of the most important properties where this type of clay is proposed for use as a buffer material. In this study, Lee's disc method was used to measure the thermal conductivity of compacted bentonite specimens. The experimental results have been analyzed to observe the three major factors affecting the thermal conductivity of bentonite buffer material. While the clay density reaches to a target value, the measurement is taken to evaluate the thermal conductivity. By repeating this procedure, a relationship between clay dry density and thermal conductivity has been established in specimens after adjusting the water contents of the bentonite by placing its specimens in a drying oven for diffe

Convolvulus arvensis is a species of bindweed that is rhizomatous and is in the morning glory family (Convolvulaceae) native to Europe and Asia. The plant is naturally grown in Iraq. The plant was reported to be used in traditional medicine from as early as 1730s.

The Aerial parts of Convolvulus arvensis were macerated in 80% ethanol for 6 days. The concentrated extract was partitioned with n-hexane, chloroform, ethyl acetate- and n-butanol successively. The n-hexane and ethyl acetate, fractions were examined for the presence of phytochemicals by thin l

Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci

Abstract

The objective of this research is to identify the analysis of the ethics of the administration in the development of the social responsibility of one government organizations, and to achieve the objectives of the research was the use of a questionnaire developed for the purpose of data collection and distribution to the research sample, was chosen as a total sample population (50) individuals were relying on statistical package to do a statistical analysis for this research, user, ANSI (SPSS) simple regression analysis, standard deviation, Pearson correlation coefficient.

Research findings show the role of social responsibility in achieving the university's strategy,

The solidification process in a multi-tube latent heat energy system is affected by the natural convection and the arrangement of heat exchanger tubes, which changes the buoyancy effect as well. In the current work, the effect of the arrangement of the tubes in a multi-tube heat exchanger was examined during the solidification process with the focus on the natural convection effects inside the phase change material (PCM). The behavior of the system was numerically analyzed using liquid fraction and energy released, as well as temperature, velocity and streamline profiles for different studied cases. The arrangement of the tubes, considering seven pipes in the symmetrical condition, are assumed at different positions in the system, i

A new ligand [N-(4-methoxy benzoyl amino)-thioxo methyl ] leucine (MBL) was prepared from the reaction of (4-methoxy benzoyl isothiocyanate with leucine acid in molar ratio (l:l), it was characterized by elemental analysis (C.H.N.S), FT-IR, UV-Vis, 1H and 13C-NMR. The complexes of the bivalent ions (Mn, Fe, Co, Ni, Cu, Zn, Cd and Hg ) have been prepared and characterized too. The structural was established by elemental analysis (C.H.N.S), FT-IR, UV-Vis spectra, conductivity measurements atomic absorption and magnetic susceptibility and determination of molar ration (M:L). The complexes showed characteristic behavior of tetrahedral geometry around the metal ions except with (Cu) complex showed square planer.