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Effect of accounting disclosure in the size of the risks or return for portfolio insurance: An applied research at the national insurance company
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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.

 

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Publication Date
Sun Jul 01 2018
Journal Name
International Journal Of Engineering Research And Management
The first and Second Order Polynomial Models with Double Scalar Quantization for Image Compression
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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Spectrophotometric Analytical method for Determination the Drug Compound Salbutamol by using Prussian blue Complex
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This research aims to develop new spectrophotometric analytical method to determine drug compound Salbutamol by reaction it with ferric chloride in presence potassium ferricyanide in acid median to formation of Prussian blue complex to determine it by uv-vis spectrophotmetric at wavelengths rang(700-750)nm . Study the optimal experimental condition for determination drug and found the follows: 1- Volume of(10M) H2SO4 to determine of drug is 1.5 ml . 2- Volume and concentration of K3Fe(CN)6 is 1.5 ml ,0.2% . 3- Volume and concentration of FeCl3 is 2.5ml , 0.2%. 4- Temperature has been found 80 . 5- Reaction time is 15 minute . 6- Order of addition is (drug + K3Fe(CN)6+ FeCl3 + acid) . Concentration rang (0.025-5 ppm) , limit detecti

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Publication Date
Tue Dec 20 2011
Journal Name
المؤتمر الدولي الثالث للاحصائيين العرب
Use a form ARX(p,q) to estimate time series for the Iraqi Economy
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Due to the lack of statistical researches in studying with existing (p) of Exogenous Input variables, and there contributed in time series phenomenon as a cause, yielding (q) of Output variables as a result in time series field, to form conceptual idea similar to the Classical Linear Regression that studies the relationship between dependent variable with explanatory variables. So highlight the importance of providing such research to a full analysis of this kind of phenomena important in consumer price inflation in Iraq. Were taken several variables influence and with a direct connection to the phenomenon and analyzed after treating the problem of outliers existence in the observations by (EM) approach, and expand the sample size (n=36) to

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Publication Date
Sun Mar 01 2020
Journal Name
Baghdad Science Journal
A Comparative Study on the Double Prior for Reliability Kumaraswamy Distribution with Numerical Solution
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This work, deals with Kumaraswamy distribution. Kumaraswamy (1976, 1978) showed well known probability distribution functions such as the normal, beta and log-normal but in (1980) Kumaraswamy developed a more general probability density function for double bounded random processes, which is known as Kumaraswamy’s distribution. Classical maximum likelihood and Bayes methods estimator are used to estimate the unknown shape parameter (b). Reliability function are obtained using symmetric loss functions by using three types of informative priors two single priors and one double prior. In addition, a comparison is made for the performance of these estimators with respect to the numerical solution which are found using expansion method. The

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Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
Analyzing the Literary Criticism Book Questions for High School Stage According to Bloom's Classification
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Abstract

 The current research aims to identify the analysis of the questions for the book of literary criticism for the preparatory stage according to Bloom's classification. The research community consists of (34) exercises and (45) questions. The researcher used the method of analyzing questions and prepared a preliminary list that includes criteria that are supposed to measure exercises, which were selected based on Bloom's classification and the extant literature related to the topic. The scales were exposed to a jury of experts and specialists in curricula and methods of teaching the Arabic language. The scales obtained a complete agreement. Thus, it was adapted to become a reliable instrument in this

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Global NAVIGATION Satellite System Contribution for Observing the Tectonic Plate Movements: Status and Perspectives
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The long-term monitoring of land movements represents the most successful application of the Global Navigation Satellite System (GNSS), particularly the Global Positioning System. However, the application of long term monitoring of land movements depends on the availability of homogenous and consistent daily position time series of stations over a period of time. Such time series can be produced very efficiently by using Precise Point Positioning and Double Difference techniques based on particular sophisticated GNSS processing softwares. Nonetheless, these rely on the availability of GNSS products which are precise satellite orbit and clock, and Earth orientation parameters. Unfortunately, several changes and modifications have been mad

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Publication Date
Tue Jan 01 2019
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees19gr
Improve studies and calculations for the Bose-Einstein condensation D-D fusion reaction rate
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A theoretical study including the effects of the fusion characteristics parameters on the fundamental fusion rate for the BEC state in D-D fusion reaction is deal with varieties physical parameters such as the fuels density, fuel temperature and the astrophysics S-factor are processed to bring an approximately a comparable results to agree with the others previously studies.

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Publication Date
Wed Jan 01 2014
Journal Name
International Journal Of Computer Applications
Enhancing the Delta Training Rule for a Single Layer Feedforward Heteroassociative Memory Neural Network
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In this paper, an algorithm is suggested to train a single layer feedforward neural network to function as a heteroassociative memory. This algorithm enhances the ability of the memory to recall the stored patterns when partially described noisy inputs patterns are presented. The algorithm relies on adapting the standard delta rule by introducing new terms, first order term and second order term to it. Results show that the heteroassociative neural network trained with this algorithm perfectly recalls the desired stored pattern when 1.6% and 3.2% special partially described noisy inputs patterns are presented.

Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
The mucosal and systemic immune status for diabetic and non-diabetic Dentialvcolar infected patients
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From a group of 60 patients with dentoalveolar infections among which 10 were diabetic and 10 non-diabetic were elected as test group as well as 10 normal subjects as control group. Six Staphylococcus aureus and Streptococcus anginousus were diagnosed in the first and second group of the patients the immune status of the patients and control subject were tested by pathogen specific antibody titre, neotrophil NBT reduction phagocytosis and leukocyte inhibition LIF. Diabetic patients with dentoalveolar infection shows decreased specific antibody titers, subnormal neutrophil NBT phagocytic % as well as non significant LIF % in comparison non diabetic reveal high specific antibody titers against , high neutrophil NBT% and significant LIF% re

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Publication Date
Mon Jan 02 2017
Journal Name
Al-academy
Producing Bone China with local and manufactured materials as substitutes for the traditional materials
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This research studies the possibility of producing Bone China with available local and geological substitutes and other manufactured ones since it’s traditionally produced by Bone ash, Cornish stone, and China clay, while the substitutes are Kaolin instead of China clay and Feldspar potash instead of Cornish stone. Because of the unavailability of Feldspar in Iraq, it was substituted with the manufactured alternative Feldspar. Bone ash was prepared from cow bones with heating treatments, grinding and sifting. The alternative Feldspar was prepared by chemical analysis of the natural Feldspar potash with local materials that include Dwaikhla Kaolin, Urdhuma Silica sand, Potassium Carbonate, and Sodium Carbonate. The mixture was burned at

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