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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 Jun 15 2022
Journal Name
Linguistics And Translation Studies
Metaphor as a method of forming the lexical meaning of a word (on the material of Russian and Arabic languages)
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The article aims to consider the concept of language metaphor in Russian and Arabic languages and the problem of metaphor functioning in language, since it is one of the most important figurative components of the structural organization of the text and an important means of reflecting the national culture of each people. and often in revealing the image of a metaphor one can feel the full flexibility of the language and its beauty.

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Publication Date
Tue Jan 08 2013
Journal Name
Arabian Journal Of Geosciences
Petroleum geochemistry of oil samples from shallow boreholes at Sakran site, western Iraq
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Publication Date
Mon Jan 01 2024
Journal Name
2nd International Conference For Engineering Sciences And Information Technology (esit 2022): Esit2022 Conference Proceedings
Spectroscopic study of dielectric barrier discharge argon plasma at different gas flow rates
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Dielectric barrier discharges (DBD) can be described as the presence of contact with the discharge of one or more insulating layers located between two cylindrical or flat electrodes connected to an AC/pulse dc power supply. In this work, the properties of the plasma generated by dielectric barrier discharge (DBD) system without and with a glass insulator were studied. The plasma was generated at a constant voltage of 4 kV and fixed distance between the electrodes of 5 mm, and with a variable flow rate of argon gas (0.5, 1, 1.5, 2 and 2.5) L/min. The emission spectra of the DBD plasmas at different flow rates of argon gas have been recorded. Boltzmann plot method was used to calculate the plasma electron temperature (Te), and Stark broadeni

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Design of Optical Fibers and Calculate their Guided Modes Properties at 1550 nm
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Abstract<p>There is no doubt that optical fiber technology is one of the most important stages of the communications revolution at all and it is of utmost importance in our daily life. In this work, five fibers with core radii 2.5, 4.5 and 6.5–8.5 μm were designed. The properties of all guided modes have been calculated at a wavelength of 1550 nm by using RP Fiber Calculator. A single-mode fiber is obtained when the core radius approaches the wavelength. As the core radius is increased, the fiber becomes a multimode. The percentage power in the core increases with increasing core radius. The modes profiles were illustrated and compared with the modern references.</p>
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Publication Date
Wed Apr 01 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Evaluation of nurses’ knowledge and attitudes toward pain management at Baghdad Teaching Hospitals
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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Petrophysical properties and Reservoir modeling of Mishrif Formation at Tuba Field, Southern Iraq
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Petrophysical properties of Mishrif Formation at the Tuba field determined from interpretation of open log data of(Tu-2,3,4,5,6,12,24,and 25) wells. These properties include total (effected) and secondary porosity, as well as moveable and residual oil saturation into invaded and uninvaded zones. According to Petrophysical properties it is possible to divided Mishrif Formation into three reservoir units (RU1,2,and 3) separated by four cap rocks (Bar1,2,3,and 4) . Three-dimension reservoir model is established by used (Petrel, 2009) Software for each reservoir units. Result shows that the second and third reservoir units represent important reservoir units of Mishrif Formation. Thickness and reservoir properties enhanced toward middle and

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Publication Date
Mon May 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Comparative Study of Wells Water Quality at Almuqdadea and Alfalluja Areas – Iraq.
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Waters of some wells at Almuqdadea region Diyala province, east of Iraq have been
compared with wells at Alfalluja region, Alanbar province west of Iraq. Five wells were
selected randomly at each of the two regions to measure several factors represented by
temperature (C), P
H
, Electric Conductivity (EC), Sodium (Na),Calcium (Ca), Magnesium
(Mg),Total Hardness (TH), Carbonate (Co3),Chloride (Cl), Nitrite (NO2), Nitrate (NO3)
Phosphate (PO4) Sulfate (So4), in addition to the heavy metals such as Chromium (Cr),
Cadmium (Cd) Lead (Pb) & Iron (Fe). The mean concentration of the above factors in water
of wells at the above regions had been measured during the period from April to September
(2010).

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Publication Date
Wed Jan 12 2022
Journal Name
Iraqi Journal Of Science
Estimation of Suaeda aegyptiaca Plant distribution regions at Iraq using RS & GIS Applications
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For ecosystem functions factors monitored the natural changing of environmental systems, and the managing ability expectation or prediction the plantation regions, (e.g. desert decreasing, air pollution reducing and weather wet stabilization). How, depends on the ability to understand how a particular ecosystem functions and the automation that control the elements distribution, such as (Suaeda aegyptiaca) plant in this study. Which recognized plants Iraq native, and, that are widely found in some regions of Iraq finding randomly. Amplitude plantations regions and automation wealth can be observed diffusion and growth this plantation, as well as estimated the far-reaching and unknown locations to form control and improve environmental an

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Publication Date
Mon May 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Molecular Dynamics Simulation of Imidazole Aqueous Solution at 298.15, 303.15 and 308.15 K
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  M D simulation of Imidazole aqueous solution at 298.15, 303.15 and 308.15 K was carried out by using OPLS force field from this simulation we calculate RDF of N-H… OH2 and N…HOH type of interactions, the results show that the hydration shell around N-H site at 5A0 decade with the increase of temperature and reformed at 10A0, so N site has two conserved hydration shells at approximate 4 and 6A0 respectively these are stable in this temperature range but the order and number of water molecules are varying with temperature specially the hydration shell at 4A0

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Publication Date
Fri Jun 30 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Women's knowledge about Family Planning Methods at Omer Sawi Teaching Hospital
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Objectives:This study aimed to identify women perception and experience regarding family planning(FP) methods

 Methodology:Descriptive cross-sectional hospital based study,was conducted at Omer Sawi teaching hospital,from august to September 2019.Sample of 320 women, were selected randomly after their agreement.Data were collected through interview questionnaire and analyzed using a statistical package for social sciences (SPSS)and descriptive and inferential statistical methods were used.With accepted P.< 0.05.for the correlation significant. 

Results:Age group between 21-25 years represent (53.1%),most common education levels were secondary school 56%.Majority of women had 2-5 children.Half of the wo

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