سها علي حسين, هويدة إسماعيل إبراهيم, Journal of Physical Education, 2017 - Cited by 1
The research aims to identify the theoretical framework of technical reserves in the insurance activity and the role of the auditor in verifying the integrity of the estimates of technical provisions (technical reserves) for the branches of general insurance in insurance companies based on the relevant international auditing standards, as a proposed audit program has been prepared in accordance with international auditing standards that enable the auditor to express a sound opinion on the fairness of the financial statements of these companies , The research has reached many conclusions, the most important of which is the existence of deficiencies in the audit procedures of insurance companies, as the audit program of those companies did
... Show MoreNaturally occurring radioactive materials (NORM) contaminated sites at Al-Rumaila Iraqi oil fields have been characterized as a part of soil remediation project. Activity of radium isotopes in contaminated soil have been determined using gamma spectrometer High Purity Germanium detector (HPGe) and found to be very high for Al-Markezia, Al-Qurainat degassing stations and storage area at Khadhir Almay region. The activity concentration of samples ranges from 6474.11±563.8 Bq/kg to 1232.5±60.9 Bq/kg with mean value of 3853.3 Bq/kg for 226Ra, 843.59±8.39 Bq/kg to 302.2±9.2 Bq/kg with mean value of 572.9 Bq/kg for 232Th and 294.31±18.56 Bq/kg to 156.64±18.1 Bq/kg with mean value of 225.5 for 40K. S
... Show MoreE-learning is a lifeline for the educational process, which contributed to the sustainability of working educational organizations and prevented them from stopping, so the study came to measure the compatibility between E-learning quality dimensions (information technology, educational curricula, teaching methods, and intellectual capital of educational institution) as an independent variable, and educational services quality dimensions represented by (safety, tangibility, reliability and Confidence) as a dependent variable. The sample was 150 teachers was drawn from the College of Administration and Economics community of 293 teachers through the use of several statistical methods to measure the degree of correlation and impact between the
... Show MoreIn this study, we tackle the understudied area of Artificial Intelligence (AI) and its role in examining how modern revolutions may affect political systems across the Middle Eastern region. despite hundreds of studies documenting Middle Eastern uprisings over the past three decades, there has been little effort to harness AI to better understand or predict these multifaceted events. This study seeks to address this gap by assessing the performance of AI-intelligence in analyzing (broadly) revolutionary processes and their effects on regional political systems. The research uses a mixedmethod methodology that involves a systematic literature review of contemporary scholarly articles, and an analytics study using AI tools. Our results show t
... Show MoreResearchers often equate database accounting models in general and the Resources-Events-Agents (REA) accounting model in particular with events accounting as proposed by Sorter (1969). In fact, REA accounting, database accounting, and events accounting are very different. Because REA accounting has become a popular topic in AIS research, it is important to agree on exactly what is meant by certain ideas, both in concept and in historical origin. This article clarifies the analyzing framework of REA accounting model and highlights the differences between the terms events accounting, database accounting, semantically-modeled accounting, and REA accounting. It als
... Show MoreSoils encounter cyclic loading conditions in situ, for example during the earthquakes and in the construction sequences of pavements. Investigations on the local scale displacements of the soil grain and their failure patterns under the cyclic loading conditions are relatively scarce in the literature. In this study, the local displacement fields of a dense sand layer interacting with a rigid footing under the plane-strain condition are examined using both experiments and simulations. Three commonly used types of cyclic loading conditions were applied on the footing. Digital particle image velocimetry (DPIV) is used to measure the local scale displacement fields in the soil, and to understand the ev
Iraq has the second largest proven oil reserves in the world. According to oil experts, it is expected that the Iraq's reserves to rise to 200+ billion barrels of high-grade crude.
Oil is a strategic commodity for producing and exporting countries in general, and Iraq in particular, as demonstrated by the international experience that oil is an important means to achieve economic growth, an important tool in the overall economic, social and political development. It is also an important source of hard currency for any national economy and a means to connect the local economy and the global economy. In this paper we focus our attention on selecting the best regression model that explain the effect of human capita
... Show MoreSurveys has done for collecting Sunn Pest which been parasitized by oophagous parasitoids
in infested wheat fields of villages around Erbil, Sulimanya and Dohuk governorates from
April to the end of May 2010, the result showed that a high rat of eggs hatching was 96.3%
within Erbil governorate and its cleared from results that not all laid eggs had been hatched
normally . The percentage ratio of egg parasitism in general was low in most studied villages.
In this study: Trissolcus grandis Thompson, Trissolcus semistriotus Nees., and Telenomus sp.
on sunn pest eggs has been observed. Identification keys supported with figures were
formulated to identify of these species.