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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
Mon Jun 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Improvement the corrosion Behavior of Titanium by Nanotubular Oxide in a simulated saliva solution
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Abstract<p>The corrosion behavior of Titanium in a simulated saliva solution was improved by Nanotubular Oxide via electrochemical anodizing treatment using three electrodes cell potentiostat at 37°C. The anodization treatment was achieved in a non-aqueous electrolyte with the following composition: 200mL ethylene glycol containing 0.6g NH4F and 10 ml of deionized water and using different applied directed voltage at 10°C and constant time of anodizing (15 min.). The anodized titanium layer was examined using SEM, and AFM technique.</p><p>The results showed that increasing applied voltage resulted in formation titanium oxide nanotubes with higher corrosion resistance </p> ... Show More
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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Study the Effects of Polyphenolic Cocoa beans Extracts (CE) in Streptozotocin-induced diabetic mice.
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Diabetes Mellitus is a group of metabolic diseases characterized by increasing of glucose level in plasma compared with normal value (hyperglycemia). This disease also causes elevation of lipid profile levels except HDL (High density lipoproteins) which increased relatively. The effects of the polyphenolic mixture (catechins, epicatechins, procyanidin B1, procyanidin B2 and procyanidin C1) on total cholesterol (TC), triacylglycerol (TG), high density lipoprotein (HDL) and low density lipoprotein (LDL) were studied in (30) streptozotocin-induced diabetic mice with (20-25)gm weight. Mice were given (30 mg/mL) of Polyphenolic Cocoa beans Extracts (CE) once daily for (7) days before Streptozotocin STZ injection and for (21 day) there after. A

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Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Population Density of Bemisia tabaci on Sweet Pepper (Capsicum annuum) Varieties in the Greenhouse
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Abstract<p>We conducted an experiment in a greenhouse at the research station belonging to the Department of Plant Protection / Ministry of Agriculture, in Abu Ghraib area during the spring and autumn season 2022-2023, to study the population density of the whitefly on two varieties of sweet pepper plant (Charisma and Sierra Nevada). The experiment was laid out in a randomized complete block design “RCBD” with three replicates for each variety. The results showed that in spring season the population density of <italic>B. tabaci</italic> eggs and nymphs reached the peak in the last week of May, which where 2.667 and 4.444 individual / leaf, respectively while the population density </p> ... Show More
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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Eco- Industrial parks & Eco-Industrial Cities, The Possibility of Its Future Implication in Iraq
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Recently new and multiple concepts emerged in the sustainability issues ,which transformed into number of planning and designing policies and strategies that must be committed by the designers and the relevant trends in building ,regarding Iraq and the reality of industrial areas ,especially in Baghdad, which helped to sustain few of it & emerged another with bad reflect ,which for that made it clear the importance of implicating sustainable ecological planning and designing strategies provided by the concept of Eco-industrial parks and the concept of Ecotowns and the future potentials provided ,and the easiness of carrying it out which made it flexible and away to provide a base supported by it for rebuilding and rehabilitation and

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Publication Date
Thu Aug 01 2024
Journal Name
Al-kindy College Medical Journal
The Correlation of Serum Periostin Level with Disease Severity in Patients with Covid -19
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Background: Coronavirus disease 2019 (COVID-19) is an emerging zoonotic disease caused by the new respiratory virus SARS-CoV2. It has a tropism in the lung tissues where excess target receptors exist. Periostin plays a role in subepithelial fibrosis associated with bronchial asthma. Since the Coronavirus's target is the human respiratory system, Periostin has been recently described as a valuable new biomarker in the diagnosis and evaluation of disease in patients with COVID-19 lung involvement. Objectives: To assess the level of Periostin in the serum of COVID-19 patients and to correlate its role in disease severity and prognosis. Subjects and Methods: Periostin serum levels were measured for 63 patients attending three main COVID

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Pharmaceutical Negative Results
Total Oxidants, Lipid Peroxidation and Antioxidant Capacity in the Serum of Rheumatoid Arthritis Patients
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Publication Date
Fri Mar 03 2023
Journal Name
Research On Crops
Evaluating newer herbicides on the performance of wheat (Triticum aestivum L.) in Central Iraq
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Due to the great losses caused by weeds to the crop, it is necessary to continue testing new herbicides that may be more efficient than the herbicides used that can reduce competition between weeds and crops, Therefore, a field experiment was carried out in the experimental field of the Department of Field Crops, College of Agricultural Engineering Sciences, University of Baghdad (Al-Jadriya) during the winter season of 2021-22 in order to evaluate the efficiency of the herbicide H-199 and compare it with some herbicides used in controlling companion weed to three cultivars of wheat and its effect in the yield and its components. The experiment was applied according to the randomized complete block design with split-plot arrangement

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Publication Date
Sun Apr 30 2023
Journal Name
Al-kindy College Medical Journal
Ultrasound Guided Core Needle Biopsy in The Diagnosis of Suspicious Breast Lesions: Radiologist’s perspectives
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Background: Ultrasound guided core needle biopsy is becoming a gold standard in the work up of suspicious breast lesion. In Iraq, radiologists are not taking the lead in core needle biopsy performance.

Objectives: To evaluate the radiologist performance of core needle biopsy highlighting the precession and accuracy of the procedure, the concordance of ultrasound and histopathology, and identifying challenges facing the radiologist during the procedure.

Subjects and Methods: A prospective study involving a total of 50 patients with ultrasound (US) BIRADS IV or V.  Ultrasound guided core needle biopsy was performed for each patient. Surgical pathol

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Publication Date
Wed Jun 30 2010
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Study on Vanadium Recovery from Spent Catalyst Used in the Manufacture of Sulfuric Acid
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Spent catalysts for sulfuric acid production have large amount of vanadium and due to environmental authority it is required to reduce the vanadium contain of the spent catalyst. Experimental investigation was conducted to study the vanadium recovery from spent catalyst via leaching process using sodium hydroxide to study the effect of process variables (temperatures, sodium hydroxide molarities, leaching time and particle size) on vanadium recovery. The effect of process variables (temperature, particle size,molarities of sodium hydroxide and leaching time) on the percentages of vanadium recovery were investigated and discussed .It was found that the percentage of vanadium recovery increased with increasing temperature up to 100 , incre

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Publication Date
Tue May 16 2023
Journal Name
Political Sciences Journal
The Dens of Extremism and Terrorism in Syrian Camps (Al-Hol as a model)
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After the defeat of the military terrorist organization "ISIS" and the fall of the throne of its alleged state in the Iraqi city of Nineveh, in Syrian Baghouz, and the end of its control over the land, the Syrian camps, especially "Al-Hol" camp, emerge as an incubator for the ideology of the terrorist organization "ISIS" and a vital base for its consolidation and dissemination, which includes (68,000- 73,000) people. During the years following the military defeat of (ISIS), the camp witnesses the spread of extremist ideas widely at the hands of its residents, including the families of the organizations dead's, extremist detainees, and those who deal with it, taking advantage of the deterioration of the environmental, se

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