تشهد بیئة الأعمال المعاصرة جملة من التغیرات والتطورات التكنولوجیة وتزایداً في حدةالمنافسة، وأتساع الفجوة بین العاملین والإدارة ، وقدرة الإدارة على التمییز بین الموظفین، والمشاركة فيإتخاذ القرارات، الامر الذي یلقي على عاتق شركة التأمین إجراء التغییر التنظیمي لتحقیق تطور فيالخدمات التأمینیة التي تقدمها للجمهور من تنوع التغطیات التأمینیة )الوثائق( والسرعة في تسویةالتعویضات وغیرها من الانشطة التي تمارسه

The study aims to indicate the role of strategic financial accounting  in the service investors  to take appropriate decisions in the future, Through what is provided by the strategic accounting, the future of information and data that enable the investor to make future investment decisions appropriate، If no longer traditional financial accounting putting meet all existing and prospective investors Requirements، That reliance on historical data and information already signed and neglected aspect of future, From this point it was to highlight the role of strategic financial accounting to contribute in this area.

The current research includes a look at the participation of Iraqi women in the combat roles, which starts from the assumption of the democratic transition that must be led - in one of its aspect - until the army or the military foundation to become a "citizen army," the matter which is represented a demand increasingly needed in the experiences of Democratic transformation that facing serious security challenges such as in Iraq, this means that the army or security foundation - which is involved in counterterrorism - should not reflect a specific group in society , and hence embody the most important democratic principles, which are equality and equal opportunities, especially gender equality. On the other hand, the influence of armed conf

The subject of this study is one of the most interactive media networks, which is the Instagram.The study uses a descriptive approach and focuses on how Instagram turns from a media tool to a marketing tool. The study problematic consists of this question: How Instagram turns to a marketing tool, and what are the advantages and the disadvantages for that?This study highlights the definition of Instagram, the creation of it and its improvement, the Instagram in Bahrain, the Instagram uses, the Instagram as a marketing tool, and the advantages and disadvantages of using Instagram for marketing.The study confirms that Instagram is a new media network, and focuses on how it develops on later stages and mentions the increase of the percentage

A significant influence of temperature width found on the vanadium oxide properties, it plays a major role in highlighting the thermal limits of the three phases (metallic, semiconductor, and dielectric). Two values of the temperature width , and , had taken and studied their effect on both the dielectric constant and its two parts; refractive index, and extinction coefficient, and. It found that: as the temperature width is greater, the more the properties of the three phases for . In addition to increasing the thermal range for phases which can be reached to when , while it's at . Our results have achieved great compatibility with the published results globally. In addition to the effect of both ultraviolet, visible, and infrared

Gypsum is one of the important construction materials in Iraq in plastering surfaces and gypsum board , the ability of gypsum to give a comfortable an aesthetic ambiance as a construction material increase the need of gypsum , The particle size , total surface area and particle size distribution were factors affecting plaster properties used for construction properties . In this study gypsum paste was used with different mixing ratios of particle size and studied the physical properties of these types of pastes named (standard consistency ,setting time ,density) and compressive strength . The results showed that the water to gypsum ratio increased with increasing the fineness of the gypsum to (0.75%) and the setting time to the maxi

 This research was to determine the effect of rare earth metal (REM) on the as-cast microstructure of Mg-4Al alloy. The rare earth metal used here is Lanthanum to produce Mg-4Al-1.5La alloy. The microstructure was characterized by optical microscopy. The phases of this alloy were identified by X-ray diffraction. The microstructure of Mg-4Al consists of α-Mg and grain boundaries with precipitated phase particles. With the addition of Lanthanum, three distinct phases were identified in the X-ray diffraction patterns of the as cast Mg-4Al-1.5La:  Mg, Al₁₁La₃, Al₄La. The Mg₁₇Al₁₂ phase was not detected. The addition of Lanthanium increases the hardness and dec

This paper deals with prediction the effect of soil re-moulding (smear) on the ultimate bearing capacity of driven piles. The proposed method based on detecting the decrease in ultimate bearing capacity of the pile shaft (excluding the share of pile tip) after sliding downward. This was done via conducting an experimental study on three installed R.C piles in a sandy clayey silt soil. The piles were installed so that a gap space is left between its tip and the base of borehole. The piles were tested for ultimate bearing capacity according to ASTM D1143 in three stages. Between each two stages the pile was jacked inside the borehole until a sliding of about 200mm is achieved to simulate the soil re-moulding due to actual pile driving. The re

This research of using Feldspar in the production self compacting concrete (SCC) ( 5,10,15 )% as partial replacement by weight of cement .In this research some of fresh properties of SCC ( slump flow used V-funnel test and filling ability used ( U- box test ) for concrete mixes and also some of the harden properties of SCC ( compressive and flexural tests ). The research results showed that negative effect of Feldspar on the fresh properties of self compacting concrete but the positive effect of Feldspar on the harden properties of self compacting concrete .