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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
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Interval value fuzzy hyper AT-algebras
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Abstract<p>The aim of this work is to a connection between two concepts which are an interval value fuzzy set and a hyper AT-algebra. Also, some properties of these concepts are found. The notions of IVF hyper AT-subalgebras, IVF hyper ideals and IVF hyper AT-ideals are defined. Then IVF (weak, strong) hyper ideals and IVF (weak, strong) hyper AT-ideals are discussed. After that, some relations among these ideals are presented and some interesting theorems are proved.</p>
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Publication Date
Sun Aug 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Electron Transfer At Semiconductor / Liquid Interfaces
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Electron Transfer reaction rate constants at Semiconductor / Liquid interfaces are calculated dy using the Fermi Golden Rule for Semiconductor. The reorganization energy   eV is computed for Semiconductor / Liquid Interfaces system in two solvents and compared with experimental value. The driving force (free energy) ΔGo(eV) is calculated depending on spectrum Ru(H2L`)2 (NCS)2 . The transfer is treated according with weak coupling (nonadiabatic) for two – state level between the Semiconductor and acceptor molecule state.

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Publication Date
Sun Apr 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Electron Transfer At Metal/Molecule Interface
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   Theoretically description of the electron transfer of the electron transfer of met/mol has been investigated in this work according to the quantum theory. By using a model that is derived depending on the first order perturbation theory, the rate constant at met/mol interface can be calculated with the calculated reorganization energy. The reorganization energy that is evaluated according to the outer sphere model is based on the electstatistics potential of the molecular donor and acceptor. The molecular parameters introduced in this model are the molecular weight, mass, density, and radius of molecule have been evaluated according to the apparent molar volume using spherical approach.       Th

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Smart Thinking at Secondary Schools' Students
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Present research is aimed knowing of smart thinking for secondary schools' students. and discover statistically significant differences in Smart Thinking due to the couple variables of (Gender – Branch)
For the purpose of verification of the aims of the research, the researcher has prepared a smart thinking scale, the scale has been applied on sample of secondary schools' students for both Branches (Scientific & Literary One).It was contingent (500) student male and female were chosen stratified random method.
After data analyze the reached results: The Preparatory fourth grade students have smart thinking. Female smart thinking enjoy a much higher degree than males. and Scientific branch students enjoy thinking and much high

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Publication Date
Sun Apr 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Charge Transport At Liquid/Liquid Interface
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 Charge  transfer (CT) at  liquid/liquid  interfaces are described  theoretically depending on  the quantum theory .A model that derived used to calculate the rate constant  of transport at liquid/liquid  interfaces. The calculation of the rate constant of  charge  transfer depends on  the calculation of the reorganization energy, driving force ,and the coupling coefficient . Large reorganization energies  and large rate constant  for charge transfer ,indicate that the transitions involve more energy to happen . The system have large 𝐸0 (𝑒𝑉) refers that  type  of  liquid  is more reactive media than other liquid types with same d

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Publication Date
Wed Oct 20 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Gyrotron Development at High Order Modes
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      The present work has been characterized by higher order modes in the cavities of the Gyrotron; they are capable of producing RF plasma by developments of it. It uses for fusion systems. We choose the TE31,8 mode in our study. The main problem of gyrotron is the device of the thermal cavity loading. The problem of the thermal loading is solved when any parasitic modes suppress, absence of desired modes; the thermal loading is increased when the high power tube of gyrotron operation is unstable. The mathematical interaction model contains equations that describe the electron motion and the field profiles of the transferred electric modes of the resonator, these are interacting with electrons based

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Publication Date
Wed Jan 01 2014
Journal Name
Iraqi Journal Of Science
Calculate the Longitude and Orbital Motion for Amaletha, Europa, Ganymede and Callisto Satellites
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The orbital motion and longitude for some Jupiter's satellites (Amaletha, Europa, Ganymede and Callisto) were calculated from two different locations Iraq and Syria. A program was designed, the input parameters were the desired year, month, day and the longitude of the location, the output parameters results were applied in form of a file, and this file includes the longitude, orbital motion, and local time of these satellites. A specific date 1-10-2013 was taken, the results of longitude was (20-336) º and orbital motion was (92-331) º for both Iraq and Syria location with observing time (05:24:14-15:18:10) for Iraq and (04:56:33-14:50:30) for Syria. The difference in time between the two locations was constant (00:45:00), these results

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Publication Date
Mon Oct 03 2022
Journal Name
International Journal Of Interactive Mobile Technologies (ijim)
A New Feature-Based Method for Similarity Measurement under the Linux Operating System
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This paper presents a new algorithm in an important research field which is the semantic word similarity estimation. A new feature-based algorithm is proposed for measuring the word semantic similarity for the Arabic language. It is a highly systematic language where its words exhibit elegant and rigorous logic. The score of sematic similarity between two Arabic words is calculated as a function of their common and total taxonomical features. An Arabic knowledge source is employed for extracting the taxonomical features as a set of all concepts that subsumed the concepts containing the compared words. The previously developed Arabic word benchmark datasets are used for optimizing and evaluating the proposed algorithm. In this paper,

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Publication Date
Mon May 01 2023
Journal Name
Journal Of Engineering
Design Comparison between the Gravity and Pressure Sand Filters for Water Treatment, Review
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Hygienic engineering has dedicated a lot of time and energy to studying water filtration because of how important it is to human health. Thorough familiarity with the filtration process is essential for the design engineer to keep up with and profit from advances in filtering technology and equipment as the properties of raw water continue to change. Because it removes sediment, chemicals, odors, and microbes, filtration is an integral part of the water purification process. The most popular technique for treating surface water for municipal water supply is considered fast sand filtration, which can be achieved using either gravity or pressure sand filters. Predicting the performance of units in water treatment plants is a basic pri

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Publication Date
Thu Jan 14 2021
Journal Name
Iraqi Journal Of Science
Boosting the Network Performance using Two Security Measure Scenarios for Service Provider Network
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Network security is defined as a set of policies and actions taken by a network administrator in order to prevent unauthorized access, penetrated the defenses and infiltrated the network from unnecessary intervention. The network security also involves granting access to data using a pre-defined policy. A network firewall, on the other hand, is a network appliance that controls incoming and outgoing traffic by examining the traffic flowing through the network. This security measure establishes a secure wall [firewall] between a trusted internal network and the outside world were a security threat in shape of a hacker or a virus might have existed

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