The objective of the research is to identify the nature of voluntary disclosure of insurance services and its impact on the financial performance of Iraqi insurance companies by knowing the relationship between increasing disclosure of financial services and financial performance indicators of insurance companies.In order to achieve this objective, the research was applied to a sample of the Iraqi insurance companies listed in the Iraqi Stock Exchange (Al Amin Insurance Company, Al Ahlia Insurance, Dar Al Salam Insurance, Gulf Insurance, Al Hamra Insurance) and based on their published financial statements (2014-2015) ) And by analyzing the sample lists were connected to the research objectives.The main conclusion of the study is that in

Abstract

The research aims to determine the impact of the strategy performance evaluation and of the Standards (leadership, people, knowledge, processes, financial) in the achievement of organizational effectiveness in accordance with the dimensions (planning and setting goals, Exploitation of the Environment, achieve the goals, the ability to adapt, information management and communications) and the relationship between them, the problem of the research in the growing interest in the process of performance evaluation for organizations, the erroneous belief that the performance evaluation activity is useful, and the fact that performance evaluation process is one of the main tasks of the work of the Office of the Inspecto

The current research aims to identify the level of both psychological comfort and job performance among a sample of high school teachers for the academic year (2019-2020). The researcher has built two tools to measure psychological comfort, and one to measure job performance. The researcher applied the two scales to a random stratified sample of (100) male and female teachers. The results showed a low level of feeling with psychological comfort among secondary school teachers and a good level of sense of job performance. There is no statistically significant difference in the level of psychological comfort according to gender. There is a significant difference in psychological comfort according to the variable of the length of service in

This paper introduces experimental results of eighteen simply supported reinforced concrete beams of cross sections ( ) and length 3000 mm to study the effect of lacing reinforcement on the performance of such beams under static and fatigue loads. Twelve reinforced concrete beams (two of them are casted with vertical shear reinforcement used as control beams) are tested under four points bending loading with displacement control technique and six laced reinforced concrete beams were exposed to high frequency (10 Hz) by fixing the fatigue load in each cycle. Three parameters are used in the designed beams, which are: lacing bar diameter (4mm, 6mm, and 8mm), lacing bar inclination angle to horizontal , and lacing steel rat

Thermal performance of closed wet cooling tower has been investigated experimentally and theoretically
in this work. The theoretical model based on heat and mass transfer equations and heat and mass transfer balance equations which are established for steady state case. A new small indirect cooling tower was used for conducting experiments. The cooling capacity of cooling tower is 1 kW for an inlet water temperature of 38oC, a water mass velocity 2.3 kg/m2.s and an air wet bulb temperature of 26oC. This study investigates the relationship between saturation efficiency, cooling capacity and coefficient of performance of closed wet cooling tower versus different operating parameters such wet-bulb temperature, variable air-spray water fl

The main objective of this research is to find out the effect of deviation in the aggregate gradients of asphalt mixtures from the Job Mix Formula (JMF) on the general mixture performance. Three road layers were worked on (wearing layer, binder layer, and base layer) and statistical analysis was performed for the data of completed projects in Baghdad city, and the sieve that carried the largest number of deviations for each layer was identified. No.8 sieve (2.36mm), No.50 sieve (0.3mm), and 3/8'' sieve (9.5mm) had the largest number of deviations in the wearing layer, the binder layer, and the base layer respectively. After that, a mixture called Mix 1, was made. This mixture was selected from a number of completed mixtures, and it

Permanent deformation in asphalt concrete pavements is pervasive distress [1], influenced by various factors such as environmental conditions, traffic loading, and mixture properties. A meticulous investigation into these factors has been conducted, yielding a robust dataset from uniaxial repeated load tests on 108 asphalt concrete samples. Each sample underwent systematic evaluation under varied test temperatures, loading conditions, and mixture properties, ensuring the data’s comprehensiveness and reliability. The materials used, sourced locally, were selected to enhance the study ʼs relevance to pavement constructions in hot climate areas, considering different asphalt cement grades and con- tents to understand material variability ef

One of the most essential components of asphalt pavements is the filler. It serves two purposes. First, this fine-grained material (diameter less than 0.075 mm) improves the cohesiveness of aggregate with bitumen. Second, produce a dense mixture by filling the voids between the particles. Aluminum dross (AD), which is a by-product of aluminum re-melting, is formed all over the world. This material causes damage to humans and the environment; stockpiling AD in landfills is not the best solution. This research studies the possibility of replacing part of the conventional filler with aluminum dross. Three percent of dross was used, 10, 20, and 30% by filler weight. The MarshallMix design method was adopted to obtain the op

This paper focused on the stone matrix asphalt (SMA) technology that was developed essentially to guard against rutting distress. For this procedure, fibers play a racy role in stabilizing and preventing the drain down problem caused by the necessity of high binder content coupled with their strengthening effect. A set of specimens with cylindrical and slab shapes were fabricated by inclusions jute, polyester, and carbon fibers. For each type, three contents of 0.25%, 0.5%, and 0.75% by weight of mixture were added by lengths of 5, 7.5, and 10 mm. The prepared mixtures were tested to gain the essential pertained parameters discriminated by the values of drain down, Marshall quotient, rut depth, and dynamic stability. It