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 and non-financial information (SASB standards), the results were obtained by analyzing the results of individuals ’answers using the outputs of the SPSS program, as it was found that the disclosure of sustainability accounting standards (SASB standards) insurance standard (FNO301) and indicators of transparency in reporting issued by the institution (S&P) Contributes to enhancing investor confidence.
Marketing information system (KMIS) is an essential factor of developing business’ performance and getting sustainable success. The main goal of the research is to measure effect of MIS on customer orientation and product innovation. Also, another goal is to analyze the mediation role of product innovation in relationship MIS and customer orientation. This study sought to analyze the marketing information system and measure its effect on the customer orientation and product innovation. The data of the study were collected using questionnaire. The data were analyzed using statistical tools and SPSS programming. The results of the study showed that the KMIS can positively and significantly effect product innovation. Also, t
... Show Moreاتسعت دائرة استخدام نظم المعلومات بشكل كبير بحيث دخلت كل مفاصل حياة الانسان المختلفة مما جعل فرص انتهاك واختراق تلك الانظمة امراً لامناص منه. لذلك فان الحاجة تستدعي ايجاد وسائل تقنية واطر جوهرية للتصدي لظاهرة حدوث أي خلل في نظم المعلومات من خلال مراجعة وتدقيق دورة حياة النظام.
يتطرق البحث الى جملة ادوات واساليب تقنية تساعد المدققين والمراجعين من تحديد الخلل وطبيعته وايجاد حل له . كما توفر
... Show Moreدور مكننة المعلومات المحاسبي في اتخاذ القرارات
In this study, the use of non-thermal plasma theory to remove toxic gases emitted from a vehicle was experimentally investigated. A non-thermal plasma reactor was constructed in the form of a cylindrical tube made of Pyrex glass. Two stainless steel rods were placed inside the tube to generate electric discharge and plasma condition, by connecting with a high voltage power supply (up to 40 kV). The reactor was used to remove the contaminants of a 1.25-liter 4-cylinder engine at ambient conditions. Several tests have been carried out for a ranging speed from 750 to 4,500 rpm of the engine and varying voltages from 0 to 32 kV. The gases entering the reactor were examined by a gas analyzer and the gases concentration ratio
... Show MoreIn this research we have been studied the 3rd order spherical aberration for an optical system consisted of obscured circular aperture with non central circular obscuration through the calculation of point spread function (P.S.F) in presence of the obscuration in the center and comparing the obtained results with that results of moving obscuration far away from the center, where the results showed significant improvement for(P.S.F) value. The study was done of different obscurities ratios in addition to the different 3rd order spherical aberration values (W40=0.25 ,0.5 ,0.75 ,1 ).
Background: Obesity is considered an important risk factor for periodontal disease. It has been reported that reactive oxygen species linking both diseases, systemic melatonin supplementation as antioxidant therapy, was addressed as an adjuvant to scaling and root surface debridement (SRP) to enhance the treatment of periodontitis. Objective: To investigate the efficacy of systemic melatonin administration in periodontitis-obese patients as an adjuvant to scaling and root surface debridement (SRP). Methods: A randomized clinical trial was conducted at a dental-specialized center. Eighty subjects were included and allocated into group-I: twenty periodontium-healthy, normal-weight people; group-II: 30 obese patients with stage-III tre
... Show MoreReceipt date:10/27/2021 accepted date:12/15/2021 Publication date:31/12/2021
This work is licensed under a Creative Commons Attribution 4.0 International License.
The phenomenon of extremist extremism (terrorism) was one of the most prominent issues that took a large space in the twenty-first century, in which cognitive motives were mixed with strategic and ideological motives, leading to the emergence of terrorist extremi
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Building Information Modeling (BIM) is becoming a great known established collaboration process in Architecture, Engineering, and Construction (AEC) industry. In various cases in many countries, potential benefits and competitive advantages have been reported. However, despite the potentials and benefits of BIM technologies, it is not applied in the construction sector in Iraq just like many other countries of the world. The purpose of this research is to understand the uses and benefits of BIM for construction projects in Iraq. This purpose has been done by establishing a fr |
An experimental study is conducted on the utilization of the inlet ethanol injection technique in order to evaluate its impact on the performance of a two-shaft T200D mini-gas turbine engine. The maximum degradation recorded in power output was 32.8% at the climate temperature of 45oC. Nevertheless, at that temperature, adding ethanol with Eth/LPG ratio of 20% by volume brought an enhancement in power output of 19.2% compared to normal LPG run. SFC of the dual-fuel engine ranked a level of 22% higher than that with pure LPG consumption. The overall efficiency suffered a maximum reduction of 14.4% with Eth/LPG fuel ratio of 20%, but when the loading was raised beyond 70% of the engine full load; the efficiency of dual-fuel engi
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