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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
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Robust Queues Models and its Role in Improving Performance in the City of Medicine / Baghdad Teaching Hospital / Clinic Internal Medicine Advisory
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The purpose of this research is to a treatment the impact of Views outliers to the estimators of a distributed arrival and service to the theory of queues and estimate the distribution parameters depending on the robust estimators, and when he was outliers greatest impact in the process of estimating the both distributions mentioned parameters, it was necessary to use way to test that does these data contain abnormal values ​​or not? it was used the method ( Tukey ) for this purpose and is of the most popular ways to discover the outliers , it shows that there are views abnormal (outliers ) in the estimators of each of the distributional arrival and service, which have a significant impact on the calculation of these estimato

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The psychological, social and academic problems that encounter students of college of education in Al-Anbaar University /Al-qaim
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The study aims to identify the psychological, social, and academic problems that encounter students at the college of education. To this end, the researcher utilized the descriptive approach, where a questionnaire was used as a tool to collect the study data. The findings of study revealed that the main academic problems are inability to understand what the students read, lack of concentration over the process of studying. The Difficulty of preparation for test. Lack of ability to memorize quickly. As for the prominent social problems: the excessive usage of social media that drove students away from their main tasks, the Lack of participation in social activities, the scarcity the religious information. The psychological problems includ

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Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Enhancing Auditor Reporting In Light Of International Assurance Standards And Their Reflection On Activating The Credibility Of Sustainability Reports
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The Assurance Services Are Represented By Expressing A Clear And Independent Opinion On All Financial And Non-Financial Information, As It Is Broader Than The Services Related To Auditing Financial Statements And Expressing Opinion (Certification) And Extends Them To A Wider Range, And It Is Possible To Distinguish Between Auditing And Certification Services And Confirming That Audit Services Relate To Expressing Opinion On Financial Statements And Certification Services Related To By Expressing An Opinion On A Wide Range Of Financial Information And More Broadly Than The Financial Statements And Assurance Services That Include Expressing An Opinion On Integrated Financial And Non-Financial Information And From This Standpoint Came The I

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Publication Date
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
Thermodynamic Investigation of Partially Purified Paraoxonase in the Sera of Healthy Pregnant Women Compared to Women with Pregnancy Complication
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The thermodynamic constanting of “crude and partially purified” Paraxonase(PON) was evaluated in the sera of “healthy and ectopic” pregnant women in order to characterize the reaction of PON with diethyl para-nitro phenyl phosphate as substrate.This study was performed on (17) women with ectopic pregnancy (EP) whose age between (25-55) years  and (25) normal pregnant women with  a mean age of (25 -55) years as  a control group . Samples were collected from the Medical City, AL-Yarmook and Fatema AL-Zahraa hospitals during the period from Sep.2011 to April 2012.The study included the evaluation  of “paraxonase activity, specific activity and total protein” in the (crude and partially purified) sera of EP pa

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Publication Date
Sun Mar 17 2019
Journal Name
Baghdad Science Journal
Plasma Spectroscopy Diagnostics of V2O5 at a Variable of Operating Power and Pressure With Radio Frequency Magnetron Sputtering.
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   In this paper, we investigate the basic characteristics of "magnetron sputtering plasma" using the target V2O5. The "magnetron sputtering plasma" is produced using "radio frequency (RF)" power supply and Argon gas. The intensity of the light emission from atoms and radicals in the plasma measured by using "optical emission spectrophotometer", and the appeared peaks in all patterns match the standard lines from NIST database and employed are to estimate the plasma parameters, of computes electron temperature and the electrons density. The characteristics of V2O5 sputtering plasma at multiple discharge provisos are studied at the "radio frequency" (RF) power ranging from 75 - 150 Wat

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Scopus (1)
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Publication Date
Thu Jul 01 2021
Journal Name
Iraqi Journal Of Science
Vehicles Detection System at Different Weather Conditions
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The importance of efficient vehicle detection (VD) is increased with the expansion of road networks and the number of vehicles in the Intelligent Transportation Systems (ITS). This paper proposes a system for detecting vehicles at different weather conditions such as sunny, rainy, cloudy and foggy days. The first step to the proposed system implementation is to determine whether the video’s weather condition is normal or abnormal. The Random Forest (RF) weather condition classification was performed in the video while the features were extracted for the first two frames by using the Gray Level Co-occurrence Matrix (GLCM). In this system, the background subtraction was applied by the mixture of Gaussian 2 (MOG 2) then applying a number

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Publication Date
Sun Apr 29 2018
Journal Name
Iraqi Journal Of Science
Background Radio emissions observation at 1.42 GHz
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In this work, a Radio Emission Background at 1.42 GHz; 21 cm Hydrogen line is carried out by using a 3-meter radio telescope, these telescope is placed on the roof of the building the Astronomy and Space Department at the college of Science, University of Baghdad. Background spectrometry files were received and arranged with a schedule of minimum observation time with span in (GHz). In this work, an observation program was set up to identify some variables related to the telescope and its study, including span, sweep time and central frequency using (MATLAB 2013 software) by reading four files which were selected from the dataset and in different observation times and different span.

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Publication Date
Tue Jan 10 2023
Journal Name
College Of Islamic Sciences
Surah At-Talaq Between Commentators and Jurists
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Abstract

The Research "Surah At-Talaq between Commentators and Jurists" is summarized in the objectives of the Surah, clarifying the meanings of the verses of the rulings contained therein by mentioning the statements of the commentators, with mentioning the most acceptable of those meanings when a difference arises, explanation of the provisions of the Surah, with a statement of sayings of the  four religious schools of Islamic jurisprudence, in summary, due to the narrowness of the place, and the most acceptable of them.

The research addresses (9) topics, which are: the objectives of Surah At-Talaq, prohibition of divorce during menstruation, testifying retract and divorce, irrevocably divo

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Publication Date
Sat Jun 03 2023
Journal Name
Iraqi Journal Of Science
Jupiter Elevation Angle Determination at Baghdad Location
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In this paper the elevation angle of Jupiter at Baghdad location according to its coordinate for the period (2005-2020) has been studied. The Radio Jove pro. Edition program is used to achieve the Jupiter elevation angle at this time period. In 2007, 2008 the path of Jupiter is appeared near the horizon when the monitor trying to observe it. While in 2013, 2014 it's reached its maximum value then its return to reached its minimum value at 2019, 2020 according to the position of Jupiter in Baghdad for this period.

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Publication Date
Wed Feb 02 2022
Journal Name
Iraqi Journal Of Science
Effect of Solvent type and Annealing Temperature on Efficiency for Eosin -y Dye Sensitized Solar Cells
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Dye-sensitized solar cell (DSSC) is one of the photochemical electric cells, which consists of the photoelectrode, the dye, the electrolyte, and the counter electrode. The advantage of DSSC is the low cost of the solar energy conversion into electricity because of inexpensive materials and the relative ease of the fabrication processes. In this study was selected solvent dye resolve to know most efficient in terms of conversion efficiency. A dye solution of water or ethanol and maxing in which eosin – y dissolves behaves like a colloid and explores the effect of sintering temperature of TiO2 films on the efficiency of dye sensitized solar cells. A study conducted on several samples at different temperatures. Exemplary efficiency of the

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