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
Sun Oct 01 2017
Journal Name
Journal Of Alloys And Compounds
Probing the effects of thermal treatment on the electronic structure and mechanical properties of Ti-doped ITO thin films
...Show More Authors

View Publication
Scopus (17)
Crossref (17)
Scopus Clarivate Crossref
Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Economics And Finance Studies
THE EFFECTS OF NEGATIVE AUDIT AND AUDIT ENVIRONMENT ON THE INTERNAL AUDITOR PERFORMANCE: MEDIATING ROLE OF AUDITING PROCESS INDEPENDENCE
...Show More Authors

Scopus (21)
Scopus
Publication Date
Sat Dec 30 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Insecticidal Effects of Nogos and Sumicidin Against Eggs and Larvae of The Mosquito Culex pipiens L.(Diptera: Culicidae)
...Show More Authors

The  two  i nsecticides  Nogos and  Sumicidin  were  tested  for  their activity  against larvae  and  eggs  of  Culex  pipiens under  laboratory conditi on.

Third  instar  larvae  were  exposed  for  24, 48 and  72.  hrs  to five concentrations  each insecticide  test: 0.0005, 0.005, 0.05, 0.5 and  1.0 ppm. The same concentrations were used to test the eggs hatching.

The  results showed   that Nogos  was more effective  than  Sumicidin. This insecticide (Nogos)  demonstrated  larval  mortal ities (94%) after

24  brs and (9

... Show More
View Publication Preview PDF
Publication Date
Sun Aug 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Influence of The Interaction Between Urea and Super Phosphate Fertilizers on Some Morphological and Physiological Characteristics of Wheat
...Show More Authors


  An experiment was carried out by using pots in kalar horticulture station/ Sulaimani province on soil which is talken form on once region field in the seasoning growth(20062007). The objective was to study interaction of different levels from urea fertilizer (zero, 0.20, 0.40, 0.80 gm / 4 kg soil in pot). These levels were equal to (zero, 25, 50, 100, kg uera / D) and super phosphate levels (zero, 0.24, 0.48, gm / 4 kg soil in pot).These levels were equal to(zero, 30, 60, kg / D) in morphological and physiological characteristies (ex. dry weight, leaf area, absolute growth rate, protein percentage, and chlorophyll content) of Ipa (95) wheat variety. This experiment was carried out by completely Randomized Design (C. R. D.). Re

... Show More
View Publication Preview PDF
Publication Date
Thu Dec 01 2022
Journal Name
Journal Of Engineering
Evaluation of the Influence of De-sanding (Recycling System) Process on the Pile Bearing Capacity Using Full Scale Models
...Show More Authors

The present study investigates the effect of the de-sanding (recycling system) on the bearing capacity of the bored piles. Full-scale models were conducted on two groups of piles, the first group was implemented without using this system, and the second group was implemented using the recycling system. All piles were tested by static load test, considering the time factor for which the piles were implemented. The test results indicated a significant and clear difference in the bearing capacity of the piles when using this system. The use of the recycling system led to a significant increase in the bearing capacity of the piles by 50% or more. Thus it was possible to reduce the pile length by (15 % or more) thus, and implementation costs

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jun 30 2012
Journal Name
Al-kindy College Medical Journal
The Necessity of Teaching Diabetic Patients the Correct way of Insulin Administration: A Clinical Trial to Improve Glycemic Control
...Show More Authors

Background: It is important to achieve good glycemic control to avoid long-term diabetic complications. It has been largely debated about the role of correct way of insulin administration to get the desired glycemic control.
Objective: To evaluate the effect of teaching diabetic patients who are on insulin therapy the correct way of injecting insulin and its effect on glycemic control.
Methods: A non randomized clinical trial with 820 diabetic patients on insulin therapy on whom A1 c estimation was performed before and after three months of teaching them the right injection technique.
Results : Sixty seven patients (8.17%) had A1 c 6.5% before they were enrolled in the study while the majority (753 patents, 91.82%) had A1 c 6.5%

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 01 2008
Journal Name
Baghdad Science Journal
The role of annealing temperature on the optical energy gap and Urbach energy of Se:2%Sb thin films
...Show More Authors

The optical energy gap(Eopt) and the width of the tails of localized states in the band gap (?E) for Se:2%Sb thin films prepared by thermal co-evaporation method as a function of annealing temperature are studied in the photon energy range ( 1 to 5.4)eV.Se2%Sb film was found to be indirect transition with energy gap of (1.973,2.077, 2.096, 2.17) eV at annealing temperature (295,370,445,520)K respectively. The Eopt and ?E of Se:2%Sb films as a function of annealing temperature showed an increase in Eopt and a decrease in ?E with increasing the annealing temperature. This behavior may be related to structural defects and dangling bonds.

View Publication Preview PDF
Crossref
Publication Date
Fri Jun 11 2021
Journal Name
Journal Of Baghdad College Of Dentistry
The influence of different root canal irrigants on the push-out bond strength of AH plus and Bioceramic sealers
...Show More Authors

Background: The bond strength of endodontic sealers with dentin is a very important property for maintaining the integrity and seal of the root canal filling. The aim of this study was to evaluate and compare the effect of various irrigants (QMix, 17% EDTA and 2.5% NaOCl) on the push-out bond strength of AH plus and Bioceramic sealers. Materials and methods: Forty eight freshly extracted maxillary first molars human teeth with striaght palatal root were used in the study. The collected samples were randomly divided into three groups of equal sample size (n=16), according to the final irrigation regimen as follows: Group (1): QMix 2 in 1, Group (2): 17% ethylenediaminetetraacetic acid, Group (3): 2.5% sodium hypochloride. All samples were

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (3)
Scopus Crossref
Publication Date
Fri Jun 11 2021
Journal Name
Journal Of Baghdad College Of Dentistry
Management of trauma to the anterior segment of the maxilla: alveolar fracture and primary incisors crown and root fracture
...Show More Authors

Background: An injury to both the primary and permanent teeth and the supporting structures is one of the most common dental problems seen in children. Splinting is usually difficult or impossible to perform in the primary dentition (due to diminutive room size and lack of patient cooperation). Healing must, therefore, occur despite mobility at the fracture line, usually resulting in interposition of connective tissue. In some instances, infection will occur in the coronal pulp. The present study reported a case of trauma to the anterior primary teeth and alveolar bone in a four year old child. The trauma has caused fracture to the crowns and roots of the primary anterior teeth. The following case was managed in a procedure that may prov

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Thu Dec 30 2021
Journal Name
College Of Islamic Sciences
Heralds of victory and empowerment of Islam From the texts and reality that the Noble Prophet (s) prophesied about
...Show More Authors

Idea of ​​research

The global vision for the future of mankind and societies to achieve supremacy, empowerment and victory is limited to the sincerity of the sincere Islamic vision and its evidence, and this true vision is presented through the texts of the Noble Qur’an, the Sunnah of the Prophet and the concrete reality to achieve victory and empowerment of Islam, and does not respond by tracking the movement of history and its interventions.

The Islamic nation is a nation of survival and continuity with God’s promise and it needs to wake up and alert, and leadership that takes its hand into the path of victory and empowerment, and that this promise fulfills conditions of the most important of these is a promis

... Show More
View Publication Preview PDF