Preferred Language
Articles
/
jpgiafs-79
Effect of accounting disclosure in the size of the risks or return for portfolio insurance: An applied research at the national insurance company
...Show More Authors

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 impact in reducing or reducing returns exposures in the portfolio of the insurance company, and in the light of this, the search to the basic premise reflect this relationship is based, and to achieve the aim of the research was conducted to measure the level of disclosure through the comparative analysis in accordance with the requirements of the standard international reporting number (4), accounting and al-Qaida Iraqi number (10) with what is available from the information in the financial reports national insurance Company, and the use of financial analysis index to measure the reinsurance portfolio company risks size, the study concluded that a number of conclusions concerning the practical side, the most important of a correlation and effect relationship between the level of accounting disclosure and the size of the risks of return for a portfolio of national insurance company,depending ontheconclusions of the research wasto provide a set of recommendations to the company in question, including the obligation to implement the standard international reporting number (4) in the financial reports of the national insurance company, in order to determine the yield and the risk posed to the company's portfolio above, and give a clear picture of its clients about the nature of artistic activity.

 

Crossref
View Publication
Publication Date
Tue Dec 31 2024
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The Role of Microelements of Lumbar Disc Degeneration in Patients Undergoing Lumbar Spine Surgery
...Show More Authors

Background: Lumbar disc degeneration (LDD) is a common musculoskeletal disorder that frequently causes low back pain (LBP). In addition to the discomfort of lower back pain, it can accompany pain in one or both legs. The lumbar spine and sacrum, consisting of five vertebrae and one bone, determine the spine's balance. Microelements are essential in bone metabolism and are associated with the prevention of osteoporosis and the alleviation of musculoskeletal pain. Objectives: To examine the correlation between lumbar spinal surgery and the concentrations of microelements, namely zinc and copper. Methods: A case-control study was conducted in Ghazi Al-Hariri Hospital in Baghdad, Iraq, during the period from October 2023 to January 2024

... Show More
View Publication
Crossref
Publication Date
Wed Jan 01 2020
Journal Name
Plant Archives
DETECTION OF sHLA-G PROTEINS IN THE SERA OF PATIENTS INFECTED WITH VISCERAL LEISHMANIASIS
...Show More Authors

Visceral leishmaniasis (VL) or kala-azar is one of the worlds most neglected tropical diseases in mortality and fourth in morbidity, rK39 dipstick was used to diagnose the suspected infected patients as cheapest simple technique which can differentiate recent from chronic infection, for disease out-coming, naïve T-lymphocyte cells should be differentiated into pathogen-specific immunity responses, such as T-helper 1(Th-1) or (Th-2). HLA-G is a special protein defined as nonclassical HLA class I molecule can suppress the immune system through prevention of T-cell function by foul all T-cell mechanisms. So, this study aimed to detect and evaluate the level of sHLA-G in the sera of patients infected with VL. The results showed that there was

... Show More
Preview PDF
Publication Date
Thu Feb 01 2018
Journal Name
European Journal Of General Medicine
The Value of Longitudinal Strain versus Coronary Angiography in Detection of Coronary Artery Disease
...Show More Authors

Aims: The aim of this study was to evaluate the value and accuracy of longitudinal strain in detection of coronary artery disease compared to coronary angiography. Results: The left ventricular longitudinal strain-speckle tracking showed evidence of stenosis of left anterior descending artery, circumflex artery and right coronary artery in (86.1%), (76.4%), and (84.7%) respectively. For the stenosis in left anterior descending artery, the current study showed that the longitudinal strain was a good predictor for presence of significant stenosis with a sensitivity of (93.8%), specificity (75%) and accuracy (91.7%) compared with coronary angiography. For the stenosis in right coronary artery, the left ventricular longitudinal strain had

... Show More
View Publication
Crossref (2)
Crossref
Publication Date
Sun Nov 01 2020
Journal Name
Journal Of Engineering
Preparation of Nano Zinc Oxide and its Application in the Photocatalytic Degradation of Ampicillin
...Show More Authors

This study was undertaken to prepare Nano zinc oxide (ZnO) by precipitation and microemulsion methods. Scanning electron microscopy (SEM), X-ray diffraction (XRD), FTIR spectrometry, atomic force microscopy (AFM), and Brunauer Emmett Teller (BET) surface area were the techniques employed for the preparation. The particle size of prepared nano ZnO was 69.15nm and 88.49nm for precipitation and microemulsion methods, respectively, which corresponded to the BET surface area 20.028 and 16.369m2/g respectively. The activity of prepared nano ZnO as a photocatalyst was estimated by the removal of ampicillin (Amp) under visible light. This study, therefore, examined the effect of pH in the range of 5-11, initial concen

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Mon Dec 10 2018
Journal Name
Indian Journal Of Natural Sciences
Verification the Pollution of Tigris River in South of Baghdad using Remote Sensing Techniques
...Show More Authors

This paper describes the use of remote sensing techniques in verification of the polluted area in Diyala River and Tigris River and the effected of AL-Rustamiyah wastewater treatment plant, which is located on Diyala River, one of the branches of Tigris River in south of Baghdad. SPOT-5 a French satellite image of Baghdad, Iraq was used with ground resolution of 2.5 m in May 2016. ENVI 5.1 software programming was utilized for Image processing to assess the water pollution of Diyala and Tigris River’s water. Five regions were selected from a study area and then classified using the unsupervised ISODATA method. The results indicated that four classes of water quality which are successful in assessing and mapping water pollution which confi

... Show More
Publication Date
Thu Jun 30 2016
Journal Name
Al-kindy College Medical Journal
Evaluating the Students Perception of Academic Learning Environments in AL-Kindy Collage of Medicine
...Show More Authors

Background: Educational environment is one of the most important determinants of an effective curriculum. Students' perceptions of their educational environment have a significant impact on their behavior and academic progress. Objective: 1. To identify students’ perception to the educational environment.2. To identify any gender or class level differences in the students’ perception.Type of the study: This is a descriptive cross-sectional studyMethodology: The study was carried out on convenient sample of 150 students of 2nd and 5th grade. This study was done in Al Kindy Medical College, Baghdad, Iraq and conducted during the period from the 1st of October 2013 till the end of March 2014, by using DREEM questionnaire a validated uni

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 01 2024
Journal Name
Results In Control And Optimization
Impact of wind flow and global warming in the dynamics of prey–predator model
...Show More Authors

View Publication
Scopus (23)
Crossref (13)
Scopus Clarivate Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Iraqi Journal Of Hematology
Evaluation of Vitamin D level in thalassemia patients: The experience of a single center
...Show More Authors

XXXX

View Publication Preview PDF
Clarivate Crossref
Publication Date
Sun Jun 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
The search for Sanctity and Divine Love « The Narrow Door » Andre Gide: À la recherche de la sainteté et de l’amour céleste dans « La porte étroite » d’André Gide.
...Show More Authors

The theme of love has been and still is the interest of authors and writers for it is closely related to people’s lives. That great passion has helped them express genuine thoughts pertinent to that theme that has given rise to many debates, some are vague and others controversial. In his (strait is the gate), (La Porte étroite), André Gide has sought to shed light on his characters perspective of love and its relationship with sacredness and divine happiness. Indeed these characters have found often themselves restrained, chained and exhausted, by tough religious commands that have imposed on them spiritual commitments and duties too hard to break.

André Gide has revealed a protestant deviation from the perfection theme tha

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
Anemia and The Level of IL-6 in Children Infected with Entamoeba histolytica and Giardia lamblia
...Show More Authors

The relation between anemia and inflammatory immune response has lately had much attention. This research was conducted from October 2018 until April 2019, including  (110) children below 12 years from both gender in some Hospitals, Primary Health care centers, Public Primary Schools and Kindergarten in Baghdad, Iraq. The objective of this study is to determine the possible correlation between iron deficiency anemia and inflammatory immune response  among children infected with Entamoeba  histolytica or Giardia  lamblia. Blood samples were taken from all groups to measure  hemoglobin level, serum iron, total iron binding capacity (TIBC), mean corpuscular volume (MCV), and mean corpuscular  hemoglobin concentration

... Show More
View Publication Preview PDF
Scopus (3)
Scopus Clarivate Crossref