The research aims to develop the general performance and improve the level of activity of private insurance companies in line with the current progress of the country. Besides, Evaluating financial performance to diagnose weaknesses and strengths in sample research companies and then developing appropriate solutions. The deviation in the financial performance of the research sample was revealed by measuring the various accounts of the company. The research sample included five companies in the private insurance sector listed in the Iraqi Stock Exchange Market, which represent the private insurance sector. The research concluded that the added economic value is a broad concept that goes beyond the traditional performance evaluation process and is based on compound costs related to the cost of debt, the weighted average cost of capital and the profits realized. The insurance sector witnessed the achievement of the added economic value. The results of the research show a great interest from the side of the management of companies in this concept; these results show as well that some of these companies have neglected the concept of the added economic value. The most outstanding recommendation is that all the financial and economic sectors are required to pay attention to the added economic value as a comprehensive performance of the company and a scale to compete, which is achieved through the compound costs of the calculation of the added economic value, which is a process that goes beyond the traditional evaluation process.
To describe changes in attitudes and expectations of labor over the previous six decades, comparing the Iraqi generation who labored at home without medical assistance with their descendants.
We used semi‐structured telephone interviews with 22 women across three generations of one extended family living and giving birth in Iraq between the 1950s and the 2010s. Qualitative data were analyzed thematically using open, axial, and selective coding.
Each generation experienced a paradigm shift in childbirth, from exclus
Speech is associated with all early term grammar - somewhat - talking about the beginnings of the emergence of grammar, its foundation, and the truth is that this period has remained obscure, what came of them was a novels dealt with a facilitator beginnings as, and this means that what was of grammatical terms in the period of the first generation of grammarians do not constitute in itself, but the initial harbingers of serious way as in the science, and the real beginning of the term grammar mature as orally were at Hebron and Sibawayh evident in the book, then the efforts of the grammarians available until after the term of grammar arrived to what it is .
In this area is (actor) a grammatical terminology, which won at the ancient s
Indicators of government debt is of extreme importanse in economic activity through knowledge of the economic impact of government debt, if the phenomenon is accepted or prepared to dangerous stage by stage, and there fore it can Through these indicators to measure the degree of indebtedness in relation to the economic activity of the Government on the one hand, the governments ability to repay the other hand.
Due to this it inferred that the degree of indebtedness in Iraq specificratio has exceed 60% during the period 1990 – 2002 ntejh lack of political and economic stability of the government, which led to the governments inability to repay the ma
... Show MoreUnited nation determined many basic climatic effects which affect the crust of Earth.
And the most important one is the climatic change and its effect on environmental, economic,
social, and political effects. So, the amount of rain which is considered as one of climatic
changes in Iraq should be studied.So, this research explains the factors which affect rain, its
overall average, the variation in the amounts of rain, the amount of yearly rain and variation
in both yearly and monthly rains by using standard variation and yearly fluctuation.As a
result, it is concluded that the number of rainy days doesn't mean an increase in rains amount.
And there's variation in rains amount in all study areas which is contrastive
This study was conducted in the poultry field of the College of Agricultural Engineering Sciences / University of Baghdad for the period from 10/15/2021 to 11/25/2021 in order to show the effect of adding different levels of Ganoderma lucidum to broiler diets on physiological traits and indicators of fat oxidation in meat. In it, 200 unsexed (Ross 308) chicks of one-day-old breed were used, with a starting weight of (40) g. The chicks were distributed and randomly divided into four treatments, with 50 birds for each treatment. One treatment included five replicates (10 birds/repeat) and the experiment treatments were T1, T2, T3, and T4. The percentages of adding reishi mushrooms were 0, 0.5, 1, and 1.5 g/kg of feed, respectively. Th
... Show MoreMuseum education is of great importance to an appropriate representation of museums’ collections and exhibits, including traditional fashion. Therefore, museum educators/curators need to be equipped with the most essential skills in their profession in order to adequately present the museum’s history and holdings. This could be achieved through specialized training programs. However, Arab countries are still behind in terms of museum education. Therefore, this article aims to shed light on this issue by assessing the knowledge and skills possessed by museum educators/curators and how training programs could affect them
Small and Medium Enterprises (SMEs) in Iraq have experienced low performance due to the limited usage of accounting information systems (AIS) and the inability to exploit knowledge of management capabilities (KMC). These deficiencies have led to competitive pressures in the marketplace that have adversely affected their sales and production. This study investigates the role of AIS in terms of operation support, knowledge support, regulatory support, and the role of KMC, including knowledge acquisition, knowledge transfer, and knowledge utilized to enhance organizational performance in Iraqi SMEs. The target population was managers and owners in SMEs using AIS in Iraq’s cities. A non-probability purposive sampling technique was use
... Show MoreThis research takes up address the practical side by taking case studies for construction projects that include the various Iraqi governorates, as it includes conducting a field survey to identify the impact of parametric costs on construction projects and compare them with what was reached during the analysis and the extent of their validity and accuracy, as well as adopting the approach of personal interviews to know the reality of the state of construction projects. The results showed, after comparing field data and its measurement in construction projects for the sectors (public and private), the correlation between the expected and actual cost change was (97.8%), and this means that the data can be adopted in the re
... Show MoreAbstract
The research aims to measure the level of critical thinking skills among students of A’Sharqiah University in the Sultanate of Oman, as well as identify the level of their availability based on the variables: gender, academic level, school year, cumulative average, and general diploma / high school ratio. The researchers used the descriptive approach. To achieve the objectives of the study, they used The California Test for Critical Thinking Skills Picture (A) after evaluation (Farraj, 2006). It was applied to a sample of (487) students from A’sharqiah University. The results of the study found that the critical thinking skills of A’sharqiah University students are below the educationally acceptabl
... Show MoreBackground: Restoration of the gingival margin of Class II cavities with composite resin continues to be problematic, especially where no enamel exists for bonding to the gingival margin. The aim of study is to evaluate the marginal leakage at enamel and cementum margin of class II MOD cavities using amalgam restoration and modern composite restorations Filtek™ P90, Filtek™ Z250 XT (Nano Hybrid Universal Restorative) and SDR bulk fill with different restoratives techniques. Materials and method: Eighty sound maxillary first premolar teeth were collected and divided into two main groups, enamel group and cementum group (40 teeth) for each group. The enamel group was prepared with standardized Class II MOD cavity with gingival margin (1 m
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