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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
Fri Jul 01 2022
Journal Name
Iraqi Journal Of Science
Study of Actual Jupiter Observation Days at UFRO Station During 2004 Year
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In this Paper, There are attempts to compare the actual Observation Days in Decametric range (18-28 MHz), For Jupiter received by UFRO Earths’ station with the Prediction Observation Days that the Jupiter can be observed at Jupiter’s suitable location. The Jupiter’s Radio Observations actual data during year 2004, was taken from (Radio JOVE Data Archive website). The determination of the prediction days carried out by using the (Radio-Jupiter pro Jove Edition) software for Jupiter radio storms at UFRO station coordinates. Some Cases are considered according to Jupiter’s altitudes and Sun location at UFRO station Sky. The conclusion is, it could be found that there are (82) number of Predictions Observation Days, and It’s found

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Publication Date
Mon Jan 01 2018
Journal Name
Aip Conference Proceedings
Theoretical study of electronic transfer current rate at dye-sensitized solar cells
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Publication Date
Wed Jan 01 2020
Journal Name
Journal Of Mechanical Engineering Research And Developments
Real-time control of robotic hand by human hand at low cost
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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Science
Hydrochemical Assessment of water resources at Baquba City, Diyala Governorate, Eastern Iraq
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     For hydrochemical assessment of water resources at Baquba City, Diyala Governorate, four surface water samples were collected from the Diyala River and eight groundwater samples inside the city of Baquba. The samples were collected in the two periods, the dry period in October 2018 and the wet period in February 2019. The pH, EC, TH, turbidity, the major ions and trace elements (Fe, Cu, Co, Cd, Pb, Zn and Ni) were investigated. The results showed that the surface and groundwater are turbid, very hard and slightly brackish to moderately saltine in the groundwater, while it is hard to very hard and fresh in surface water. Heavy element analyzes revealed contamination of surface water samples and groundwater with the elements Cadmi

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Publication Date
Thu Dec 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
Study of water productivity of wheat and moisture distribution under the influence of center pivot irrigation and different tillage systems for desert soils
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A field experiment was conducted to grow the wheat crop during the fall season 2020 in Karbala province, north of Ain Al-Tamr District in two locations of different textures and parent materials. The first site (calcareous soil) with a sandy loam texture, is located at (44° 40′ 37′) east longitude and (32° 41′ 34′) north latitude, at an altitude of 32 m above sea level, and an area of 20 hectares. As for the second location (gypsum soil) with a loam texture, it is located at a longitude (45° 41′ 39′) east and a latitude (33° 43′ 34′ north) and at an altitude of 33 m above sea level and an area of 20 hectares. To find out the effect of different tillage systems on water productivity and wheat yield under center pivot irri

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Publication Date
Thu Jan 16 2025
Journal Name
Journal Of Physical Education
The impact of a computerized program (cogniplus) to develop the strength to focus and perform kinetic chain on the balance beam
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Publication Date
Wed Dec 18 2019
Journal Name
Baghdad Science Journal
The Calculation and Analysis of the Total Electron Content Over Different Latitudes and Seasons Using the Numerical Trapezoidal and Simpson Methods
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It has been shown in ionospheric research that calculation of the total electron content (TEC) is an important factor in global navigation system. In this study, TEC calculation was performed over Baghdad city, Iraq, using a combination of two numerical methods called composite Simpson and composite Trapezoidal methods. TEC was calculated using the line integral of the electron density derived from the International reference ionosphere IRI2012 and NeQuick2 models from 70 to 2000 km above the earth surface. The hour of the day and the day number of the year, R12, were chosen as inputs for the calculation techniques to take into account latitudinal, diurnal and seasonal variation of TEC. The results of latitudinal variation of TE

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Laboratory Studies on the Effects of the Entomopathogenic fungus Beauveria bassiana (Bals.) Vuill, on the Homaira insect, Batrachedra amydraula (Lepidoptera : Cosmopterygidae)
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This study was conducted to evaluate the pathogenicity of Beauveria bassiana to the Homaira insect Batrachedra. amydraula under laboratory conditions. The dilution 1 x 10-2 showed a significant and high mortality rates on the eggs, first and fifth instars of the homaira larvae which reaches 100%, 96.19% and 91.20% after 7 days from treatment. However mortality rates found to be decreased to 88.97% for fifth instar after 10 days from treatment, while results showed parasitism potentially reaches 94.50% in pupae and 90.22% in adults.

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Tax Justice and its Effect in Tax Compliance
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Abstract

                 The research aims to verify the dimensions of tax justice that exist in Iraq, and to determine their impact on tax compliance. Through a revised model of tax justice based on the literature of tax justice according to the classification of the studies of (Saad, 2009), (Wenzel, 2002), by using a questionnaire as an experimental measurement tool designed to be in line with perceptions of tax justice in Iraq. To define the dimensions of tax justice (the independent variable) with eight dimensions (Distributive justice, Exchange justice, Vertical justice, Horizontal justice, Retributive justice,

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Publication Date
Fri Jun 30 2023
Journal Name
Iraqi Journal Of Science
Effect of Plasma-Activated Water and Direct Plasma on Enterococcus faecalis Bacteria for Disinfection of Tooth Root Canal
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     This research studies the effect regarding two plasma types, plasma jet and plasma-activated water (PAW), on tooth root canal bacteria Enterococcus faecalis. The plasma jet works with argon gas, and it is generated by a power supply that operates at alternating high voltages in the form of a sinusoidal wave with peak-to-peak value of about 12 kV at a frequency of 30 KHz and its power is about 200 watts. This plasma was utilized directly to treat the tooth canal and indirectly by activating the water that was used later for treating the Enterococcus faecalis bacteria that are present in the tooth root. Pure distilled water was treated by plasma jet for one hour at flow rate 1 . Plasma water activated by plasma contains

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