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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
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Quantitative and qualitative assessment of the basic components and effective in Acol plant
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Key components estimated in Acol total plant leaves and the results were as follows plant Acol humidity 72%

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Publication Date
Mon Apr 01 2019
Journal Name
Biochem. Cell. Arch.
The Morphological and Pollen Grains Study of Ipomoea Carnea Jacq. (convolvulaceae) In Iraq
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The current study included a detail morphological study of all parts of the species Ipomoea carnea Jacq. (Convolvulaceae) cultivated in different gardens, the roots, stems, leaves, flowers and fruit were studied in detail, also the pollen grains were studied and there are photographs for all the parts were putted.

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Scopus
Publication Date
Wed Jun 01 2011
Journal Name
Journal Of Madenat Alelem College
Morphological description and Histological structure of the liver in Passer domesticus (House sparrow)
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This study showed that liver of Passer domesticus bilobed the right lobe is cardiac shape while the left is elliptical and the liver colour is brown. It is occupying most of anterior and middle parts of abdominal cavity. The liver is surrounded by Glison capsule which is represented by a thin layer of connective tissue with septum extend peripherally in liver tissue. The liver tissue is formed from polyhedral hepatocyte arrange as irregular hepatic cord surrounded the central vein. Each cell contains one or two nucleus with one or more nucleolus. The blood sinusoid appeared between the liver cells .The hepatic cord arranged radially around the central vein. The portal area is clear and surrounded by connective tissue. Gallbladder is almost

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Publication Date
Wed Oct 28 2020
Journal Name
Iraqi Journal Of Science
Modeling the Contamination of Soil Adjacent to Mohammed AL-Qassim Highway in Baghdad
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The aim of this paper is to estimate the concentrations of some heavy metals in Mohammed AL-Qassim Highway in Baghdad city for different distances by using the polynomial interpolation method for functions passing from the data, which is proposed by using the MATLAB software. The sample soil in this paper was taken from the surface layer (0-25 cm depth) at the two sides of the road with four distances (1.5, 10, 25 and 60 m) in each  side of the road. Using this method, we can find the concentrations of heavy metals in the soil at any depth and time without using the laboratory, so this method reduces the time, effort and costs of conducting laboratory analyzes.

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Scopus (3)
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Publication Date
Fri Nov 09 2018
Journal Name
International Journal Of English Linguistics
A Discourse Analysis Study of Comic Words in the American and British Sitcoms
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DBN Rashid, International Journal of English Linguistics, 2019 - Cited by 2

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Publication Date
Wed Aug 16 2023
Journal Name
مجلة الاستاذ للعلوم الانسانية والاجتماعية- كلية التربية ابن رشد – جامعة بغداد،
Using the Theory of Conceptual Metaphor in Two Sonnets by Victorian Female Poets
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This study has applied the theoretical framework of conceptual metaphor theory to the analysis of the source and target domains of metaphors that are used in two English nineteenth century sonnets, both written by contemporaneous female poets. The quantitative and qualitative results of the textual analysis have clearly revealed that Elizabeth Barrett Browning’s sonnet 23 centres around the conceptual mapping of the journey of love and life with that of possession. In contrast, Christina Rossetti’s sonnet Remember tackles the central conceptual mapping of death as a journey in relation to its further experiential connections. In addition, the application of conceptual metaphor theory in identifying the frequencies and densities of metap

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Publication Date
Sun Dec 09 2018
Journal Name
Journal Of Education In Black Sea Region
Discriminatory and Racist Discourse in American TV Channels: The Image of Arab Immigrants
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The present study examines critically the discursive representation of Arab immigrants in selected American news channels. To achieve the aim of this study, twenty news subtitles have been exacted from ABC and NBC channels. The selected news subtitles have been analyzed within van Dijk’s (2000) critical discourse analysis framework. Ten discourse categories have been examined to uncover the image of Arab immigrants in the American news channels. The image of Arab immigrants has been examined in terms of five ideological assumptions including "us vs. them", "ingroup vs. outgroup", "victims vs. agents", "positive self-presentation vs. negative other-presentation", and "threat vs. non-threat". Analysis of data reveals that Arab immig

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Publication Date
Thu Jun 16 2022
Journal Name
Al-khwarizmi Engineering Journal
Estimate and Analysis the Availability of Generator in Electric Power Plant Using ANN
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The large number of failure in electrical power plant leads to the sudden stopping of work. In some cases, the necessary reserve materials are not available for maintenance which leads to interrupt of power generation in the electrical power plant unit. The present study, deals with the determination of availability aspects of generator in unit 5 of Al-Dourra electric power plant. In order to evaluate this generator's availability performance, a wide range of studies have been conducted to gather accurate information at the level of detail considered suitable to achieve the availability analysis aim. The Weibull Distribution is used to perform the reliability analysis via Minitab 17, and Artificial Neural Networks (ANNs) by approaching o

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Global Pharma Technology
Gentamicin Modulates the Gene Expression of hla in Methicillin Resistance Staphylococcus aureus Biofilm
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Objective: The present work was undertaken to investigate the impact of sub inhibitory concentration of gentamicin on hla gene expression in methicillin resistant Staphylococcus aureus isolates. Methods: The bacterial isolates used in this study represent 33 MRSA strains, previously isolated form patients visiting several hospitals in Baghdad. Gentamicin, vancomycin, and oxacillin MIC were determined using broth dilution method. Microtiter plate method was adopted to investigate the biofilm forming capacity. Alpha hemolysin was detected by culturing MRSA isolates on rabbit blood agar. Furthermore, hla gene was detected in MRSA isolates using conventional PCR technique; while, qRT-PCR method was performed to assay the hla expression in plank

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Publication Date
Wed Apr 01 2009
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
Seasonal Abundance of Adult Fly Species on the Exposed Carcasses in Baghdad City
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Adult of dipterous flies were collected monthly from exposed animals carcasses during the period from February 2006 to January 2007 in Baghdad city. The results obtained showed that flies could be collected all over the year with variation of their population density in different seasons. The majority of the collected species were abundant during Spring and late Autumn (at lowest numbers) . In this investigation, nineteen species confined to four families were collected; these families are: Calliphoridae, Muscidae, Sarcophagidae and Fanniidae. The species Musca domestica Linn .was the most abundant followed by Chrysomya megacephala ( Fabricius ) , while Pollenia sp . and Fannia sp . were the least abundant species.

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