This research cancellations in life insurance policies and their impact on the solvency of the insurance companies (Applied Research in the Iraqi general insurance company), The study was descriptive approach in identifying and addressing variables which consists of {cancellations in life insurance} independent variable, the financial solvency of insurance companies as the dependent variable, and for the purpose of achieving the objectives of the research were formulated one hypothesis has been tested in the Iraqi insurance company, the researcher used the financial statements in the collection data needed for the study and information . The research found a number of conclusions highlighted that inflation, as well as economic variables

The grapheme Flakes were prepared by reduction graphite oxide which was prepared by Hummer’s method. X-ray diffraction (XRD) pattern showed that the graphene oxide have a sharp peak at (001) with d-spacing d001= 7.4Å at angle 2ϴ=11.85˚and graphene has broad peak at (002) with d-spacing d002=3.4Å at angle 2ϴ= 25.72˚ with lattice constant (a=2.47 Å). The particle size was calculated by using equation Debye - Scherer and Williamson - Hall equations, Scanning electron microscopy examination and particle size analyzer proved that the graphene Flakes were in nano size. Also the surface area of nanoparticles showed a value 270 m2/g . The micrographs of (scanning electron microscopy) showed that graphene oxide has a fluffy aggregation a

The aim of the study was molecular detection of C. neoformans that isolated from 150 (88 female and 62 male) clinical samples (sputum samples) from pulmonary patients in Baghdad. The diagnoses of Cryptococcus neoformans in samples was done by using direct microscopic examination, culture media and PCR Technology. Microscopic examination and cultured revealed that 65 out of 150 (43.33 %) samples were positive and the others samples were Negative. Results of the genetic diagnosis looking for the fungi causing cryptococcosis using primers specific for ITS gene which were specially designed for this study revealed that 6 (4 %) of sputum samples were positive. In this study used the PCR technology due to the present

This investigation was carried out to examine the Processing and effect of addition of different spices on the sensory and microbial properties of the Crispy Chicken . The results revealed than that of treatments 1 (without spices control) , 3 (anise ) , 4 (Thyme) , 5 (curry) , 6 (black Pepper) , 7 ( ginger) and 10 ( garlic ) gined higher score of overall acceptance than treatment 8 ( carnation ) . Did not significant difference of overall acceptance , between treatments 1 , 2 ( black seed ) , 3 , 4 , 5 , 6 , 7 , 9 ( onion ) and 10 and between treatments 2 , 8 and 9 . In regards with microbial tests showed aerobic bacteria highest numbers than adding 2, which amounted to more than 300 the unit cell bacterial cfu / ml and less numbers tha

Praise be to God, Lord of the Worlds, who has made His way for His servants who know in the depths and who are devoted to Him at all times and times, so He has delivered to Himself their pain from two exiles, and His prayers and peace are the perfect trust in the presence of the pearl of charity of existence. Possessor of great intercession and praiseworthy status until the day of meeting and eternity, and upon his family and companions, the people of tomorrow, steadfastness, generosity, and generosity, and after that

For a long period of time, I have been asking myself: Why did he attack so many contemporary books, especially Sufism? Why this unlimited financial expenditure on printing, binding, beautifying and enticing readers?

The aim of study is to shed light on an Islamic city which is unknown for a lot of people, it can have an old history in Parisian country and many events happen with it , This city is characterized with political, military, economic scientific ,and social features, This city is called Zanjan and it is one of the most important cities because it dates back to the period of post history and it has a good geographic location whereas it was, passage for trade caravans to pass through as well its land which was specialized in agriculture and industry. the study follows chronological order of historical events for the city, one of the most significant conclusions is to think that this city does belong to artifacts and it is an old city and it

The sound legal thinking that reaches sound legal results is the basis of the legal faculty that is defined as: the faculty of the legal person to understand the legal language verbally and meaningfully and coexist in it and deal with it and realize and choose what words it can from it when needed during work and professional dealing, but this thinking does not have a methodology in specific and specific jurisprudence, as the faculty does not have a fixed size or a certain limit, but is flexible and expands It grows as its owner fills it with legal information and practical experience. The legal faculty has not been regulated by the legislator, in addition to the fact that the judiciary and jurisprudence have not dealt with this by expre

This research, the author deals with a number of topics, including: What is interpretation?, the difference between exegesis and I interpretation of the Quran, the meaning of interpretation in the term, and the meaning of interpretation in the terminology of the people of interpretation, It deals with then, he demonstrates the interpretation and reasoning meanings of language, and the need of Muslims to interpret the Quran, and limitations of the use of interpretation and exegesis, On the interpretation of opinion and when it began, and the need of Muslims to explain, Finally he discusses the ways of interpretation, and the conditions to be provided in the interpreter.

The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t

  The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t