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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 Oct 05 2025
Journal Name
Journal Of The Iraqi University
The legal system of Administrative BOT Contracts
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Publication Date
Thu Oct 01 2009
Journal Name
Renewable Energy
The characteristics of anisotype CdS/CdTe heterojunction
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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Oscillation of the per capita growth rate
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in this paper cquations of the per capita growth rate are considered sufficient conditions for oscillation of all solutions are obtained the asymptotie behavior of the nonoscillatory solution of all souliotions are obtained

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Publication Date
Thu Jan 01 2015
Journal Name
Algebra Letters
THE GRAPH OF A COMMUTATIVE KU-ALGEBRA
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In This paper, we introduce the associated graphs of commutative KU-algebra. Firstly, we define the KU-graph which is determined by all the elements of commutative KU-algebra as vertices. Secondly, the graph of equivalence classes of commutative KU-algebra is studied and several examples are presented. Also, by using the definition of graph folding, we prove that the graph of equivalence classes and the graph folding of commutative KU-algebra are the same, where the graph is complete bipartite graph.

Publication Date
Wed Jan 01 2020
Journal Name
Opción
Mass customization under the internet of things
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Mass customization under the internet of things

Scopus
Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
The intellectual contents of science fiction films
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The research consisted of four chapters, the first of which wasa methodological framework. The problem of research was determined by a question drawn up by the researcher as follows: What are the intellectual contents of science fiction films ?. The main objective of the research was to uncover the intellectual contents of contemporary science fiction films. The most important research terms (content, thought, ideology, science fiction, contemporary) were defined as either the second chapter (the theoretical framework) The second topic was entitled "The Intellectual Contents of Contemporary Science Fiction Films", in which the films of the science fiction and its current intellectual contents were discussed. The third topic included the

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Crossref
Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Assess the quality of air Basra province
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Iraqi provinces suffer many of the environmental problems, appear explained these problems in the city of Basra, Basra, the largest province and is among Iraq's provinces in the annexation of oil fields, which is experiencing an oil production operations of large, it suffers from the burning of gas associated with oil extraction resulting in the emission severe gas process including toxic hydrogen sulfide gas (h2S) and oxides of carbon, sulfur and nitrogen in addition to the release of toxic metal elements such as mercury, arsenic, vanadium, which caused the man many serious diseases. , And perhaps one of the most important of these problems are worsening air quality and increasing cases of air pollution and the deterioration of the qual

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Publication Date
Sun Dec 01 2013
Journal Name
Political Sciences Journal
Scientific Activities The branch of political thought
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النشاطات العلمية لفرع الفكر السياسي

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
About the construction of fuzzy inner product
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In this research for each positive integer integer and is accompanied by connecting that number with the number of Bashz Attabq result any two functions midwives to derive a positive integer so that there is a point

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Engineering
Evaluating the Quality of Authoritative Geospatial Datasets
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General Directorate of Surveying is considered one of the most important sources of maps in Iraq. It produced digital maps for whole Iraq in the last six years. These maps are produced from different data sources with unknown accuracy; therefore, the quality of these maps needs to be assessed. The main aim of this study is to evaluate the positional accuracy of digital maps that produced from General Directorate of Surveying. Two different study areas were selected: AL-Rusafa and AL-Karkh in Baghdad / Iraq with an area of 172.826 and 135.106 square kilometers, respectively. Different statistical analyses were conducted to calculate the elements of positional accuracy assessment (mean µ, root mean square error RMSE, minimum and maxi

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