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 an

لكل دولة في هذا العالم خطابها السياسي والذي يحدد سياستها الداخلية والخارجية، وهي سياسة ثابتة تنطلق من مفاهيم وبرامج وثوابت تخدم مصالحها الحيوية، لكون الخطاب السياسي ليس مجرد كلام عابر في عالم السياسة الدولية وانما هو ثوابت مهمة يحدد توجهات هذه الدولة او تلك ويحدد دورها الدولي وطبيعة العلاقة مع البلدان الاخرى ومنها الدول المجاورة لها. شهد العراق بعد العام 2003 تحديات جديدة تمثلت بتغليب خطابات الطائفية والكراه

The research aims to Measuring the auditors' commitment with the analytical procedures of the economic units of the research sample in carrying out their professional duties and the importance of this commitment to the tax administration and the extent of their reliance on the external auditor's report and the financial statements in determining the income tax and its effect on the tax revenues.

The research depends on a main hypothesis stating that "The use of analytical procedures by the external auditor has a positive impact on the availability of confidence and credibility in the financial statements presented to the tax administration and has a positive impact on the tax revenues."

The resear

Metaheuristics under the swarm intelligence (SI) class have proven to be efficient and have become popular methods for solving different optimization problems. Based on the usage of memory, metaheuristics can be classified into algorithms with memory and without memory (memory-less). The absence of memory in some metaheuristics will lead to the loss of the information gained in previous iterations. The metaheuristics tend to divert from promising areas of solutions search spaces which will lead to non-optimal solutions. This paper aims to review memory usage and its effect on the performance of the main SI-based metaheuristics. Investigation has been performed on SI metaheuristics, memory usage and memory-less metaheuristics, memory char

ملخص البحث

بسم الله الرحمن الرحيم

حاول الباحث في هذه الدراسة التذكير بشخصيتين نحويتين، كان يشار لهما بالبنان، إلا أنّ غبار الزمن قد غمرتهما، ولا يكاد يعرفان اليوم بين طلاب العلم، وهما ابن معط ، وابن الخباز.

ـ رأيت أنّ ابن معط في بعض المسائل، التي رده عليها ابن الخباز،  يوافق أبأ الحسن الأخفش، منها مسألة (ال) التعريف ،الداخلة على اسم الفاعل، وكذلك مسألة واو ا

The research aims to analyze the relationships of influence and influence between the soft skills of human resources and strategic performance, as the soft skills of human resources constitute the engine for all duties and operations carried out by the organization, and as a result of sharp changes in the environment, it was necessary for this organization to determine the most important financial and non-financial indicators that are required Approving it in achieving strategic performance to ensure its survival and continuity in work. The research problem was represented by a decrease in cognitive awareness of the importance of employing soft skills for human resources in achieving the indicators of strategic financial and non-

The new bidentate ligand 2-amino-5-phenyl-1,3,4-oxadiazole (Apods) was prepared by the reaction of benzaldehyde semicarbazone with bromine and sodium acetate in acetic acid gave. The prepared ligand was identified by Microelemental Analysis, FT.IR, UV-Vis and 1HNMR spectroscopic techniqes. Treatment of the prepared ligand with the following selected metal ions (MnII, CoII, NiII, CuII and ZnII) in aqueous ethanol with a 1:2 M:L ratio, yielded a series of complexes of the general formula [M(L)2Cl2].The prepared complexes were characterized using flame atomic absorption, (C.H.N)Analysis, FT.IR and UV-Vis spectroscopic methods as well as magnetic susceptibility and conductivity measurements. Chloride ion content was also evaluated by Mohr metho

Five derivatives of thiadiazole were prepared with aldehydes and alkyl halides, compoundA: 2-amino-5-thiol-1,3,4- thiadiazole, compound B :2-(o-hydroxybenzylidine)amino-5-thiol-1,3,4-thiadiazole, compoundC: 2(2-butan-lidine)amino-5-thiol-1,3,4-thiadiazole, compound E: 2- amino-5-(2-Propanylthio)-1,3,4-thiadiazol) and compound F:2(o-chlorobenzylamino)-5-(2-propanyl thio)-1,3,4 thiadiazol. All prepared compounds were diagnosed by (IR) and (UV) Spectroscopy. All of those compounds were screened for their anti-microbial activity in vitro. The results show that most of the compounds A, B, C exhibited moderate to good activity against Gram-positive bacteria and the same compound exhibit low to moderate activity on most gram-negative bacte