Preferred Language
Articles
/
jpgiafs-79
Effect of accounting disclosure in the size of the risks or return for portfolio insurance: An applied research at the national insurance company
...Show More Authors

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.

 

Crossref
View Publication
Publication Date
Mon Oct 01 2018
Journal Name
Gastroenterology Insights
Role of human leukocyte antigens DRB1-DQB1 haplotype in the susceptibility to gastroesophageal reflux disease
...Show More Authors

Gastro oesophageal reflux disease is due to involuntary gastric contents reflux into the esophagus from stomach, causing heartburn and acid regurgitation symptoms. Genetic and environmental factors are important factors in the causation of disease. Human Leukocyte antigens considered as an excellent marker for population genetics analysis and disease association. This study aimed to investigate the association between HLA-DRB1-DQB1 haplotype that inherited in linkage and its association with gastro oesophageal reflux disease (GERD). Patients and healthy controls were prospectively recruited from gastrocolonoscope unit at Al-Kindy Teaching Hospital (Baghdad-Iraq) between January and July 2016. Forty Iraqi Arab Muslims patients with a history

... Show More
View Publication
Scopus Crossref
Publication Date
Thu Jan 30 2014
Journal Name
Al-kindy College Medical Journal
THE PREVALENCE AND ANTIMICROBIAL RESISTANCE OF PSEUDOMONAS SPECIES IN PATIENTS WITH CHRONIC SUPPURATIVE OTITIS MEDIA
...Show More Authors

Background: Chronic suppurative otitis media (CSOM) is the result of aninitial episode of acute otitis media and is characterized by a persistent discharge from the middle ear through a tympanic perforation for at least 2 weeks duration. It is an important cause of preventable hearing loss, particularly in the developing world.Methods. 1. To get an overview on the bacterial ear infection profile in general 2. To assess the antibiotic resistance of Pseudomonal infection (PS) particularly since it is usually the commonest infection to cause otitis media and the most difficult to treat due to the problem of multi drug resistance... A cross sectional study was done which included 405 patient of CSOM patients196 (48%) case were males ,209 (52

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 01 2002
Journal Name
Iraqi Journal Of Physics
The Role of Plasm Lipid Profile on RBC Aggregation and Sedimentation Changes in Diabetic Patients
...Show More Authors

The aggregation capacity of human reb blood cells lies between that of the non- aggregated arythrocyte and the remarkably full sedimentation. As the ability to aggregate is atributed to many factors such as the availability of macromolecules and plasma lipids, the role of plasm lipid profile on RBC aggregation and sedimentation changes in normal and diabetic patients is studied.Also serum lipid profile measurement (Total cholesterol, Triglyceride, HDL, LDL, VLDL) in normal and diabetic subjects were made. The principle of measurement includes detecting the transmitted laser light through a suspension of 10% diluted red blood cells in plasma. In all diabetics, the raulux formation and sedimentation rate is enhanced.

View Publication Preview PDF
Publication Date
Sat Dec 01 2012
Journal Name
Iraqi Journal Of Physics
A computer experiment to study the charging process of dust grains in negative ion plasma
...Show More Authors

This work presents a computer studying to simulate the charging process of a dust grain immersed in plasma with negative ions. The study based on the discrete charging model. The model was developed to take into account the effect of negative ions on charging process of dust grain.
The model was translated to a numerical calculation by using computer programs. The program of model has been written with FORTRAN programming language to calculate the charging process for a dust particle in plasma with negative ion, the time distribution of a dust charge, number charge equilibrium and charging time for different value of ηe (ratio of number density of electron to number density of positive ion).

View Publication Preview PDF
Publication Date
Mon Oct 01 2018
Journal Name
Arpn Journal Of Engineering And Applied Sciences
Achieving a theoretical approximation characterize the stopping power of heavy ion in D-T plasma
...Show More Authors

The dependence of the energy losses or the stopping power for the ion contribution in D- T hot plasma fuels upon the corresponding energies and the related penetrating factorare arrive by using by a theoretical approximation models. In this work we reach a compatible agreement between our results and the corresponding experimental results.

View Publication Preview PDF
Scopus
Publication Date
Fri Jun 28 2024
Journal Name
Arab World English Journal
The Relationship between Willingness to Communicate in English and Psychological Adjustment of Iraqi EFL Learners
...Show More Authors

The current research aims to examine the willingness to communicate and psychological adjustment of Iraqi EFL undergraduate students. To achieve the main aim, a sample of 100 male and female Iraqis’ undergraduate students studying English as a foreign language was chosen randomly from two different public colleges in Baghdad city for the academic year 2023-2024. Two scales have five Likert alternatives of 17 and 16 items developed by McCroskey & Richmond (1990) and Wais (2010), respectively were administered to the research sample to collect the needed data. The results revealed that Iraqi EFL undergraduate students have a willingness to communicate in the English language. Iraqi EFL undergraduate students have a good level of

... Show More
View Publication
Crossref (2)
Clarivate Crossref
Publication Date
Sat Jun 27 2020
Journal Name
Asian Journal Of Civil Engineering
Using measured mile method to quantify the loss of labor productivity in Iraqi construction site
...Show More Authors

View Publication
Scopus (5)
Crossref (5)
Scopus Crossref
Publication Date
Wed Jun 28 2023
Journal Name
Mathematics
The Impact of Fear on a Harvested Prey–Predator System with Disease in a Prey
...Show More Authors

A mathematical eco-epidemiological model consisting of harvested prey–predator system involving fear and disease in the prey population is formulated and studied. The prey population is supposed to be separated into two groups: susceptible and infected. The susceptible prey grows logistically, whereas the infected prey cannot reproduce and instead competes for the environment’s carrying capacity. Furthermore, the disease is transferred through contact from infected to susceptible individuals, and there is no inherited transmission. The existence, positivity, and boundedness of the model’s solution are discussed. The local stability analysis is carried out. The persistence requirements are established. The global behavior of th

... Show More
View Publication Preview PDF
Scopus (8)
Crossref (5)
Scopus Clarivate Crossref
Publication Date
Thu Oct 01 2020
Journal Name
Biochemical & Cellular Archives
THE STUDY ON ABILITY OF ESCHERICHIA COLI ISOLATED FROM DIFFERENT CLINICAL CASES TO BIOFILM FORMATION AND DETECTION OF CSGD GENE RESPONSIBLE FOR PRODUCE CURLI (FIMBRIAE)
...Show More Authors

A total of 165 clinical sample included Urine, Swab wounds and Burns were collected from Baghdad Governorate. Results showed that rate all isolates of E. coli was 50(30.3%) and rate of urine infection was 46(92%) and rate of swab wounds infection 4(8%). Where was diagnostic based on streaked on MacConkey agar, then single colony was transferred to Eosin Methylene Blue (EMB). Identification some of the biochemical test included: Catalase test, Oxidase test, Indole test, Methyl red, Vogues - Proskauer test and Citrate Utilization test. Then confirmed by the Vitek - 2 Compact System. The ability of E.coli isolate to biofilm formation to be studied it is considered one of the most important factors of virulence and has role in causing injury an

... Show More
Scopus (2)
Scopus
Publication Date
Mon Aug 25 2025
Journal Name
Al–bahith Al–a'alami
Selective Exposure Patterns to the Iraqi Daily Newspapers and Its Motives for Iraqi University Students (College of Mass Communication - University of Baghdad as a Model)
...Show More Authors

This study examines patterns of exposure of Iraqi university students to selective daily Iraqi newspapers and the motives of this exposure, as well as its associated factors that affect the average exposure. It tries to answer several questions, including those related to the levels of exposure of Iraqi university students to daily Iraqi newspapers and classification of patterns of selective exposure to daily Iraqi newspapers and the most prominent Iraqi daily newspapers that are selectively exposed by Iraqi university students. It also examines the motives of this selective exposure and factors that increase the degree of exposure to the daily Iraqi newspapers, and the most prominent stages in which Iraqi university students find their

... Show More
View Publication Preview PDF
Crossref