The research aims to demonstrate the impact of the acceptable solvency of the National Insurance Company on the investment activity in it, as the research assumes the existence of a statistically significant relationship between the acceptable solvency variable and the investment variable, and the researcher took the National Insurance Company as a place to conduct the research, as it is the first insurance company Watania was established in the fifties of the last century, and it has a long history in the practice of investment activity, and the company’s financial statements for the period from (2010-2019) were relied on, and the annual reports issued by the company as well as records are tools for gathering information, and one of the most important conclusions was (low investment return What comes from investing the company’s money despite the large amounts directed towards investment, as the percentage of return to total revenues does not exceed 9%, which gives an indication of the inefficiency of the investment decisions taken by the company during the years of the research sample, and the company relied heavily on Insurance premiums in achieving revenues, which may expose them to the risks of financial insolvency in the event of a decrease in the income of the insurance activity), and one of the most prominent recommendations of the researcher (adopting the indicators approved in the research to assess the Financial solvency and investment activity in the National Insurance Company and the rest of the companies operating in the Iraqi insurance sector).
Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether exter
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This study aimed to investigate the Microbial Load of Indian Meat available in
local market of Baghdad city to ensure that they are free from bacteria and to
indicate the safety of product depending on the Iraqi standards. in addition to the
estimation of some elements such as (Iron, Copper, Lead, Cadmium, Chrome) , we
gathered 30 trade brands of meat included: (Khairat Karbala1,Khairat Karbala2,
Thamarat Karbala1, Thamarat Karbala2, Alwakeel1, Alwakeel2, Anbar, Anwar
Karbala, Alfakher, Alraudhatain, Almurad, Zamzam, Rayat, Karbala, Karbala,
Alanna1,SAS,Alahmed,MKR,Altamam,Anwar,Almuntathr,Alwesam,Albayader,Am
bar,Thamarat Karbala,Alhalal,Alanwar,Alhana,Alfakher,Alana2).the bacteriological
test for these sample
This study aims to deliver the woman’s image and to unveil on how to be introduced in the TV series. The research is based on the survey method-using content analysis tool. The research sample represented in the TV series produced by the IMN, which were displayed in 2014 and used the pattern of Margaret Gallagher to analyze the content of the series in accordance with the frame analysis theory.
The study came up with declination of the woman’s representation compared with man in Iraqi TV drama, also the study finds that the series introduced the woman according to the personal, social, political, and economic frames in a standardizing method. It focuses on the characteristics always attributed to it as showing her obedient of the
Each school of Islamic jurisprudence has principles and rules upon which the diligent work in these schools is based. This is due to the view of sanctification of these rulings, as they are divine rulings. Therefore, the goal is to reach a ruling that represents the intent of the legislator as much as possible.
Hence, these schools of thought established rules for issuing fatwas with the intention of restricting the performance of a fatwa to the hands of those who are qualified for it and have met its conditions, so they gave priority to the most knowledgeable person over others to perform the fatwa. In the Hanafi school of thought, for example, the saying of Imam Abu Hanifa (may God have mercy on him) is given precedence over others,
The purpose of the study is to investigate the effect of the constructivist model of yager in acquiring the geographical concepts among first intermediate students in geography. The study was carried on based on the null hypothesis, which states, there is no significant difference at the level of (0.05) between the experimental group that follows yager model in learning the principles of geography, and the control group that studies the same subject considering the traditional methods of learning, the. To do so, a sample of (70) first-intermediate student were chosen purposefully from two random class for the academic year (2016-2017) divided into two groups. The selected schools located at Al-rusafa side in the city of Baghdad, as well
... Show MoreThe purpose of this study was to investigate the effect of six thinking hats on creative thinking among 10th grade female students in Tulkarm district. The sample comprises two sections of 10th grade female students (n=80) in Adawiya secondary School, The two sections were divided into two groups; one as an experimental group which works with six thinking hats, and the second as control group that learns traditionally. Creative thinking exam was used to measure the creative thinking with reliability (0.88).
The results of the study have shown the following:
There were statistically significant differences at (α ≤ 0.05) in the creative thinking among 10th grade female student
... Show MoreThe study aims to identify the educational research obstacles as perceived by the faculty members at the universities of south in the west bank. As for study population, it included all (60) faculty-member in the colleges of education (bait lahem, alahliyah, al-khalil, and al-Quds almaftoha). To collect study data, the researcher used a questionnaire that consisted of (43) item; it has categorized into seven-domains: academic working conditions, academic management, resources and information, faculty members, publication, planning, and funding educational research. The findings revealed that Educational research obstacles were high with an average of (4, 39), no significant differences among sample averages and stander deviations on the
... Show Moren-Hexane conversion enhancement was studied by adding TCE (Trichloro-ethylene) on feed stream using 0.3%Pt/HY zeolite catalyst. All experiments were achieved at atmospheric pressure and on a continuous laboratory unit with a fixed bed reactor at a temperature range 240-270◦C, LHSV 1-3h-1, H2/nC6 mole ratio 1-4.
By adding 435 ppm of TCE, 49.5 mole% conversion was achieved at LHSV 1h-1, temperature of 270ºC and H2/nC6 mole ratio of 4, while the conversion was 18.3 mol% on the same catalyst without adding TCE at the same conditions. The activation energy decreased from 98.18 for pure Pt/HY zeolite to 82.83 kJ/mole by adding TCE. Beside enhancement the activity, selectivity and product distribution enhanced by providing DMB (Dimethyl b
Films of CdSe have been prepared by evaporation technique with thickness 1µm. Doping with Cu was achieved using annealing under argon atmosphere . The Structure properties of these films are investigated by X-ray diffraction analysis. The effect of Cu doping on the orientation , relative intensity, grain size and the lattice constant has been studied. The pure CdSe films have been found consist of amorphous structure with very small peak at (002) plane. The films were polycrystalline for doped CdSe with (1&2wt%) Cu contents and with lattice constant (a=3.741,c=7.096)A°, and it has better crystallinty as the Cu contents increased to (3&5wt%) Cu. The reflections from [(002), (102). (110), (112), and (201)]planes are more prominen
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Cold atmospheric plasma (CAP) is used widely in medical and biological fields because of non-thermal effected. Direct application of plasma is preferred in medical functions, so, direct application of cold plasma has obtained by the floating electrode dielectric barrier discharge (FE-DBD) system. The purpose of this paper to review the effect of (CAP) on the reproductive hormones (testosterone, LH, E2, progesterone, for male rats. The study appeared that no significant effect on E2 and progesterone hormone for all time of exposure, besides this significant difference in LH hormone (P<0.05) at 15 sec, (P<0.0001) at 30, 90 sec and (P<0.001) at 60 sec of exposure to plasma. Added to that significant difference (P<0.01) at 15, 30, 60 sec and no
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