Journal of Techniques

Among the most significant non-banking financial institutions, insurance businesses must endeavor to sustain their insurance activities by generating a variety of revenues that allow them to operate their company actively and continually. This is necessary to secure their development and reliability. The current study intends to analyse the annual total data of different types revenues of Iraqi National Insurance company besides investigating the elements that influence the insurance income during 2010–2015. This study advances knowledge about the insurance sector, offers insights for academics, investors, and regulators, and has practical consequences for the operating plans of the Iraqi National Insurance Company. It supports the objectives of enhancing financial performance, controlling risks, and developing a competitive and long-lasting insurance market. The current study attempts to validate hypotheses indicating that rising insurance premium costs, growing insurance operations, greater investment in activities, and higher-valued additional revenues all contribute to the National Insurance Company's overall revenue growth. The most notable finding of this research is that insurance premiums collected by the insurance company are the most significant factor in the level of revenues during the study period. The Iraqi National Insurance Company is advised to diversify its revenue streams in order to achieve high rates of return and enhance its capacity to grow.

This research aims to evaluate the reality of management information systems and the effectiveness of the service design decision in achieving sustainable competitive advantage in the Mosul Bank for Development and Investment, Baghdad Branch. Data were collected using a questionnaire form. The form was responded to by 100 employees out of 120 random employees who were invited to participate. The questionnaire included measuring key variables of management information systems, service design decisions, and sustainable competitive advantage, in addition to evaluating three sub-dimensions for each main variable. The descriptive analytical approach was applied in the statistical analysis, including means, standard deviations, confirmatory factor analysis, and testing the effect of these variables on the sustainable advantage. The practical results of this research have shown that the dimension of strategic flexibility is relatively stronger compared to the other dimensions of the sustainable competitive advantage variable, which indicates the flexibility of the policies followed in the bank as well as the bank’s ability to modify its systems to suit environmental changes and the needs of the market and the customer

The research aims to develop the performance of internal auditors by knowing the extent of their commitment to International standards for internal auditing. This is done by showing the extent of their commitment to these standards, and demonstrating the impact that adherence to these standards has in terms of credibility and transparency on the financial statements and reports provided by economic units to users, whether internal or external , In order to achieve this goal, the research was applied to one of the government departments that implements the government accounting system and has independent auditing units. This was done by distributing a questionnaire to the workers in that unit, and the analysis was conducted using the SPSS system; the research found that there is a significant correlation between internal auditing and the dimension of skill and necessary professional care and that there is no correlation between internal auditing and the dimension of continuing professional development, as well as the existence of a significant relationship of influence between the dimension of skill and necessary professional care and internal audit and the absence of a significant relationship with the dimension of professional development. Continuing, the research recommends the need to increase attention to the internal auditor by doing more to develop employees in internal audit units.

As a result of the increasing risks facing the banking system ،which would negatively impact its performance and its continued provision of banking services to the public ،the Basel II Committee was established to establish a set of pillars that ،if applied, could have a positive impact on banking performance.
The research aims to demonstrate the impact of banks’ commitment to the decisions of the Basel Committee on their performance
The researcher used the analytical approach to demonstrate the impact of adopting the Basel principles ،specifically capital adequacy ،on banking performance
The researcher concluded that commitment to capital adequacy reduces the risks to which the bank may be exposed
It improves its performance ،and commitment to supervisory review leads to coordination between the size of the risks facing the bank and the adequacy of capital ،in addition to the strategy it follows in dealing with these risks. Market discipline also works to enhance disclosure and transparency in banking work.

This research aims to apply the philosophy of the green marketing mix in the General Company for Vegetable Oils Industry
and provide information for decision-makers on the possibility of using environmentally friendly methods that reduce
health risks for consumers, applying systems that preserve the safety of the environment, and ensure a stable and secure
industrial environment by applying the requirements of ISO 14001. In addition to understanding the nature of the
relationship between the green marketing mix in achieving the requirements of ISO 14001, it selected the Public Company
for the Vegetable Oil Industry for applying an international quality standard. Also, this company has a policy for protecting
the environment and the consumer, which achieves research aims. A questionnaire form was used for data collection. In
total 81 of staff responded to this study. The descriptive analytical approach was adopted in analyzing data by using the
SPSS V.26 program. An independent variable was the green marketing mix. Its sub-variables were green products, green
pricing, green distribution, and green promotion. The dependent variable was ISO 14001 requirements. The research
concluded that there is a significant relationship between the green marketing mix and achieving ISO 14001 requirements.
The company adopts a green marketing philosophy in marketing its products and tries not to harm the environment by
recycling most of its waste. The company also adheres to regulations to protect the environment and not harm green areas
and aims to obtain ISO 14001 certification. The study recommends the need for coordination between the company
management, environmental protection organizations, and consumer protection to ensure the implementation of green
product standards that are not harmful to the consumer, appropriate green pricing free of monopoly and profiteering, sound
green promotion free of fraud and deceit, and green distribution through environmentally friendly suppliers.

Background: Flexible resins were first developed for the manufacture of RPD prostheses. They are recommended for the
fabrication of RPDs, primarily for anterior teeth, when aesthetics are important. This is due to its opacity and natural look.
Furthermore, the flexibility of these materials reduces fractures in prostheses. Its modest weight also contributes to patient
comfort. Aim: This research aimed to determine the influence of drinks on the hardness of acrylic flexible dentures.
Material and methods: A total of 28 flexible acrylic resin specimens with dimensions of 2.5×10×65mm in depth, width,
and length were divided into four groups based on the solution that would immerse the specimens inside; each group had
seven specimens: (A) the control group immersed in distal water; (B) the group immersed inside the soft drink (Pepsi);
(C) the group specimens immersed inside the coffee; and (D) the group specimens immersed inside the tea for 30 days.
The degree of hardness of each specimen was then determined. SPSS version 23 was used to statistically analyze the
obtained data. Results: The findings of this study demonstrate that group A had the highest mean value for micro-hardness
testing and group D had the lowest mean value. Conclusions: A significant difference was observed in groups B (Pepsi)
and D (tea) as compared to groups A (distilled water) and C (coffee).

Coronavirus or COVID-19 is one of the most important SARS group viruses that cause many severe contagious diseases
like acute respiratory pneumonia leading to death in many cases worldwide, COVID-19 was first detected in Wuhan,
China at the end of 2019. Thalassemia is a type of anemia with hereditary origin characterized by abnormal hemoglobin
structure and level that leads to poor growth and general weakness.
To prove the role of zinc in the body of β-thalassemia minor patients and the function of abnormal hemoglobin (HBA2)
in red cells of those patients in resistance to coronavirus infection.
100 blood samples were 50 collected from thalassemia patients who were diagnosed as β-thalassemia minor in this study&
50 were collected from apparently healthy controls. Zinc tests and HB electrophoresis tests were done on all. The results
showed males were 61% and females were 39% including 60% males inβ-thalassemia minor patients& 40% were females,
the age group of this study was (20-59) years old and the age group (20-49) were the most age distributed in this study in
about 90% of patients & controls, 50(100%) of patients having β-thalassemia minor disease with 94% showing normal Hb
(12-14 g/dl), 74% having increase RBC count >5 cells/mm3 with 92% with the abnormal rising of HbA2 protein >3%.
These results also showed that 38% of patients had normal zinc levels in serum, 50% of patients showed increased levels
above normal >127 μg/dl and 80% of controls had normal zinc levels between (60-127μg/dl).
The β-thalassemia minor patients' results were they have increasing immunity by the results of serum zinc rising level
above normal in about 50% of those patients enhancing the immune response against coronavirus infection. The results of
this study explained that the patients and controls were comparable in age, gender, and smoking status with no significant
differences (P> 0.05). while results reported that there was a greater significant difference (p<0.01) in levels of the mean
for fasting blood sugar (FBS), glycated hemoglobin (HbA1c), and a significant difference (p<0.05) in urea and creatinine
levels between the type 2 diabetic patients and the controls there was a significant difference detected in values of insulin
and dopamine 2(p<0/05) between the patient and control groups. It can be concluded from our study that those who had
type 2 diabetes mellitus had higher levels of dopamine and insulin when compared with the control group.