This research aims to numerous risks to the portfolio of the insurance company that arise from practicing the activity in general, and the risks arising from insurance contracts in particular, and what is the role of the company in the disclosure to help users (such as owners) to understand and concentration of risks in the financial reporting and identifying movable risks size to reinsurers that may affect the solvency of the portfolio and makes them at a given moment required to fulfill the obligations towards policyholders outweigh the financial capacity, which leads to stumble or bankruptcy.

So I sought this research is to identify the extent of the obligation to disclose the accounting for this risk and the extent of their i

Phlebotomus papatasi sand fly is the main vector of Zoonotic Cutaneous Leishmaniasis (ZCL) in Iraq. The aim of this study was to assess and predict the effects of climate change on the distribution of the cutaneous leishmaniasis (CL) cases and the main vector presently and in the future. Data of the CL cases were collected for the period (2000-2018) in addition to sand fly (SF) abundance. Geographic information system, R studio and MaxEnt (Maximum entropy niche model) software were used for analysis and predict effect of (elevation, population, Bio1-19, and Bio28-35) on CL cases distribution and SF occurrence. HadGEM2-ES model with two climate change scenarios, RCP 4.5 and RCP 8.5 were used for future projections 2050. The results showed th

Abstract: The aim of the present work is to measure radon concentration in wood. Solid state nuclear track detectors of type CR – 39 was used as measurement device. Eight different samples of imported and local wood were collected from markets. Samples were grinded, dried in order to measure radon concentrations in it. Cylindrical diffusion tube was used as detection technique. Results show that the higher concentration was in Iraqi sample 1 which recorded (14.02 ± 0.9) Bq / m3, while the less was in Emirates Sample which recorded (5.35 ± 1.2) Bq / m3. From the present work, all wood samples were with lowest concentrations of radon gas than other building materials.

Purpose:  To compare the central corneal thickness (CCT),minimum corneal thickness (MCT) and corneal power measured using theScheimpflug-Placido device and optical coherence tomography (OCT) in healthy eyes. Study Design:  Descriptive observational. Place and Duration of Study:  Al-Kindy college of medicine/university of Baghdad, from June 2021 to April 2022. Methods:  A total of 200 eyes of 200 individuals were enrolled in this study. CCT and MCT measurements were carried out using spectral-domain optical coherence tomography (Optovue) and a Scheimpflug-Placido topographer (Sirius).The agreement between the two approaches was assessed using Bland-Altman analysis in this study. Results:  Mean age was 28.54 ± 6.6 years, me

Clothes are considered a means of aesthetic and artistic expression that help to hide the flaws of the body and highlight its merits , it has importance in people's lives as it reflects the individual's idea of himself and his personality. Whereas  the appreciation  in clothing  is a reflection of a person's sense of artistic components and the application of this sense to the clothes of his choice. Regarding the differences in clothing tastes by the university students according to the following variables (gender, specialization, stage of study,  age, monthly income), the current research is considered quantitative descriptive research that is concerned with studying a phenomenon that exists in reality, measuring it

In this work we investigate and calculate theoretically the variation in a number of optoelectronic properties of AlGaAs/GaAs quantum wire laser, with emphasis on the effect of wire radius on the confinement factor, density of states and gain factor have been calculated. It is found that there exist a critical wire radius (rc) under which the confinement of carriers are very weak. Whereas, above rc the confinement factor and hence the gain increase with increasing the wire radius.

Summary of the researchThe style of playing in basketball, represented by the performance of complex movements as a result of the rapid movement and changing positions is one of the advantages of this game, which adds beauty and excitement to this game, so it was necessary for players to use forms of mobility and complex skills mixed with precision and speed, In the attack to overcome the difficult positions defenders are trying to impose on the attacking team.Complex offensive skills in basketball are difficult skills that a player can not easily perform so they need to be specially trained to handle those situations so that the player can use them in difficult situations.The research community represented a sample of Baghdad players for t