Health insurance and its benefits are of great importance and impact on the employees who represent the human capital of each organization because they are related to the health reality. The study took into account the most important and the last of his writing of the concepts and literary reviews and enriched the theoretical part of the practical side has addressed the financial data and analysis for the period from 2013 to 2017 to know the impact and the relationship between the variables that They were reviewed on the theoretical side. The study came out with a number of results, on the basis of which practical conclusions were drawn and reflected what was observed on the basis of which the recommendations were formulated

The aim of the research is to know the effect of financial leverage on the market value of the stock by applying it to a sample of private Iraqi commercial banks listed in the Iraqi Stock Exchange for the period (2010-2019) and to show the extent of that effect, based on the bank’s annual reports for the mentioned period through the use of financial leverage ratios represented b (Equity multiplier, cash balance ratio), its discussion, analysis, description, inferential description, and testing of research hypotheses,

A set of conclusions has been reached, the most important of which are: The research sample banks depend in their financial structures on borrowed funds in a greater proportion than their r

Receipt date:3/13/2021 accepted date:5/26/2021 Publication date:12/31/2021

 This work is licensed under a Creative Commons Attribution 4.0 International License.

energy is one of the strategic resources within international politics, and this is through the existing competition between the international powers on it, and the global powers have begun to rely on interest in new areas, such as import, depending on new projects an

        يمر عالمنا المعاصر اليوم بمرحلة من التطور والتغيير السريعين لم يسبق له أن مر بهما فـي تاريخ البشرية ، ويشمل مظاهر الحياة  الأنسانية  والأقتصادية والعلمية والتربويـة والنفسية وغير ذلك . وتختلف سرعة هذا التغيير من مجتمع الـى مجتمع آخر , وأدى هذا الى تراكم كميات كبيرة من المعلومات .

         لقد أكد الكثير مـن التربويين أن التطور التكنولوجي فـي ال

The current rasearch which is entitled " The stylistic change in Kandinsky and Mondrian paintings – A Comparative Analytic study-" deals with the nature of change concept, its mechanisms and its constructive disciplines. The research has four chapters: The first chapter deals with the methodological Framework represented by the problem of the research which is concerned with the stylistic change and its role in activating formative disciplines.                                   The research aims at, finding out the stylistic change in Kandinsky and Mondrian Paintings.&

The aim of this research is to show the importance of the effective use
of the internet in academic libraries; to improve the services and to increase
the competence of librarians.
The research has given some recommendations to improve the quality
of services and the need for cooperative network among academic libraries.

With their strategic and geographical positions, Japan and Iraq are one of the major
countries in the world, especially to the United States. Japan lies near the two American
Continents, separated only by the Pacific and it is only normal to have the interests of both
countries crossed and joined in the Far East region. This made the occupation of Japan an
inventible matter in the second half of the 20th century. Iraq, on the other hand, has strategic
position in the Middle East, being surrounded by many active countries like Turkey, Iran, and
Gulf countries, besides Iraq’s oil wealth which is needed by such industrial country like the
United States.

Futsal and blind football are group games of a competitive nature due to their excitement, excitement, fun, and aesthetic goals with charming artistic touches. This explains the public's passion for these two games, whether healthy people or blind people play them, to expand their vision and knowledge. About these two games, a historical approach is presented about their origins, development, and how they became globally recognized competitive sports with unified rules and world championships at various levels. Studying the origin and global spread of both futsal and blind football and identifying the most prominent developments in the rules and tools for futsal and blind football. The most important findings were that both futsal and footb

In the current research, the work concentrated on studying the effect of curvature of solar parabolic trough solar collector on wind loading coefficients and dynamic response of solar collector. The response of collector to the aerodynamic loading was estimated numerically and experimentally. The curvature of most public parabolic trough solar collectors was investigated and compared. The dynamic response of solar collector due to wind loading was investigated by using numerical solution of fluid-structure interaction concept. The experimental work was done to verify the numerical results and shows good agreement with numerical results. The numerical results were obtained by using finite element software package (ANSYS 14). It was found

                Inflation is one of the important issues that the economic authorities in all countries of the world care about, where the loss of money for its function is one of the most important and largest inflationary effects that this phenomenon leaves on the economy, and Iraq, like other countries, has had its share of the problem of inflation for a long time due to the circumstances that He went through it, whether it was the wars he fought or the economic blockade that was imposed on him in the nineties of the last century. Economically, the problem of inflation is addressed through the use of fiscal policy tools, including tax increases in order to abso