The Purpose of this research is analysis and discussion " The Effect of Insurace Company Capital Adequacy in it’s Profitafility: An Empirical Study compared the two insurance (national, Iraqi), for a period of one year (2005) and the year (2014), as it is framed theoretical side for two topics head adequacy money the insurance company, and the profitability of the insurance company, and I've been using the research methodology and analytical, in the analysis and measurement of the capital of the insurance company adequacy, and profitability of the company, as the capital adequacy ratio was measured by dividing the total capital available on the total capital rate risk, after measured and appreciated in two insurance research, while I use to measure the profitability of the financial ratios insurance company index (the percentage return on capital available, the ratio of net profit to sales), through the analysis of financial statements of the two companies the field of research, and available from the balance sheet, and final accounts , financial reports, and for the purpose of evaluate and measure the variables of research, analysis correlation and impact between the two, since I use the analysis of variance ANOVA to measure the correlation and impact between the capital adequacy of the results and the profitability index, this study found and through the discussion of the results of the statistical analysis of a relationship link, and the impact of adverse statistically significant morale among capital adequacy, and profitability in the national insurance company, meaning that the high value of capital unit adequacy ratio of one leads to lower profitability by (0.003), and this is what validates second hypothesis in this current study, which It states that the capital an insurance company adequacy linked and influenced significantly in the profitability of the company, did not prove the hypothesis search in the Iraqi general insurance company, because the moral value of her sig was equal to (0.112), which is greater than the level of significance value (5%), the reason being the presence of anomalous data in the Iraqi insurance company data
The present study is an attempt to throw light on the nature of the US policy regarding the Middle East region as portrayed by AI-Sabah, Al-Mashriq and Tariq Al-Shaab papers over a period of three months from 1st of July to 30th of September 2013.
In writing this study, a number of goals have been set by the researcher. These goals may include but in no way limited to the nature of the US image as carried by the above three papers, the nature of the topics tackled by them and the nature of the Arab countries which received more and extensive coverage than others.
A qualitative research approach is proposed for the study. This approach has allowed the researcher to arrive at definite answers for the possible questions rais
... Show MoreThe tagged research (realism in the Paintings of Iraqi Kurdistan artists, “a study of expression methods”) dealt with realism in an objective way, as well as the complexity of its concepts through its formations and formations. On realism and its historical dimension in concept and meaning, as for the second chapter, the research was focused on the methods of expression in painting, while the third chapter was concerned with the procedural applications of realistic methods of expression in the drawings of Iraqi Kurdistan, and according to these axes and to achieve the goal of the research, a number of Among the results are:
1- Realism documented the life of the Kurdish society in line with the developments of the era, as the sty
The research aims to shed light on the impact of the application of the electronic services system on electronic banking activities in a sample of Iraqi banks, as investment in technology is the most important factor for the success and future growth of administrative companies in general, and banking in particular, as global economic developments in the field of Technology has led the majority of banking sectors in the world to undergo deep reforms and radical changes in the entity of their systems and mechanisms to confront competition and keep pace with economic changes, as the concept of banking services and its diversity changed with it, especially since persistence in the traditional approach no longer gi
... Show MoreThis research focused on clarifying the relationship strategic decisions for operations management & performance excellence organizational, The research emerges from a problem which explained by many application questions. Special questionnaire has been prepared for this purpose distributed (72) to sample of management levels (Top, middle) in the General company for mining industries and aquatic Insullation & the General company of batteries industry, The research has tried to test a number hypotheses related to the relation and regression among the variables of the research, and the differences among the <
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This research aims to define the roles of auditors by clarifying the concept and risks of cyber security in protecting information and financial data in economic units. Najaf, Babylon and Karbala, then the results were analyzed and the results were presented and analyzed to show that adopting cyber security improves the quality of reports Finance through what it achieves in displaying information with credibility and transparency, in a way that suits the needs of users, and cyber security has a role in managing economic resources more effectively to obtain benefits that would have been lost in the event of an
... Show MoreThe research paper aims to highlight the impact of electronic governance in improving the quality of auditing through accounting disclosure and how to make use out of it in resolving many of the problems by economic units in general and in particular the financial problems in particular. It focuses on the most important financial information of the loss of confidence and credibility in the financial information of the economic units, This study has been carried out through the use and application of many of the principles and rules contained in the electronic governance, The most important Which is the accounting disclosure, and hence the dimensions of accounting for electronic governance through the achievement of ac
... Show MoreHypertension is one of the leading causes of the global burden of disease, which causes serious health problems. The aim of this study is to investigate the lipid profile levels in sera of Iraqi hypertensive patients by measuring Total cholesterol (TC), triglyceride (TG) and low density lipoproteins (LDL) and kidney function levels by measuring uric acid, urea and creatinine. Seventy five individuals of Iraqi adults (Males) were divided into three groups: 25 hypertensive patients with duration of disease (1-10) year (group 1), 25 hypertensive patients with duration of disease (11-30) year (group 2) and 25 normal individuals as control group (group3). The findings indicate that serum (TC, TG and LDL) levels were significantly elevated (
... Show MoreBackground: the oral cavity is consider to be an open ecosystem, with the balance between the microorganism’s entrance and the defenses of the host. The initiation of periodontitis has been associated with restricted kinds of anaerobic bacteria, such as Aggregatibacter actinomycetemcomitans (A.a) and Porphyromonas gingivalis (P.g) in plaque subgingivally. Ozone has a biological effects on bacteria due to oxidation of bio-molecules and its toxins. The aim is to determine and compare the antimicrobial effect of gaseous ozone and ozonized water on the growth of isolated anaerobic bacteria (A.a and P.g) when exposed to different time intervals. Materials and methods:This experiment is done byozone generator OLYMPIC- III(600mg/hr) to gene
... Show MoreFinancial Reporting Quality (FRQ) is one of the important topics in the financial management, it has the impact on the users decisions, it also effect on many other variables i.e dividend, therefore. This paper aims to provide a diameter of Financial Reporting Quality (FRQ) level for the companies listed on the Iraqi Stock Exchange. It also tries to show the FRQ effects on the dividend policy. The study sample was 13 listed companies in the Iraqi Stock Exchange for the period from 2007 to 2011. Kothari et al. 2005 model has been used to measure the FRQ, on the other hand the common stock share of the dividend was used to measure the dividend.
Many conclusions have been driven by the research
... Show MoreThis article proposes a new technique for determining the rate of contamination. First, a generative adversarial neural network (ANN) parallel processing technique is constructed and trained using real and secret images. Then, after the model is stabilized, the real image is passed to the generator. Finally, the generator creates an image that is visually similar to the secret image, thus achieving the same effect as the secret image transmission. Experimental results show that this technique has a good effect on the security of secret information transmission and increases the capacity of information hiding. The metric signal of noise, a structural similarity index measure, was used to determine the success of colour image-hiding t
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