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
Tue May 01 2018
Journal Name
Chemical Engineering And Processing - Process Intensification
Studies of mass transfer at a spiral-wound woven wire mesh rotating cylinder electrode
...Show More Authors

View Publication
Scopus (12)
Crossref (9)
Scopus Clarivate Crossref
Publication Date
Tue Apr 05 2022
Journal Name
Nano Hybrids And Composites
Structural and Optical Properties of ZnO Nanostructures Synthesized by Hydrothermal Method at Different Conditions
...Show More Authors

ZnO nanostructures were synthesized by hydrothermal method at different temperatures and growth times. The effect of increasing the temperature on structural and optical properties of ZnO were analyzed and discussed. The prepared ZnO nanostructures were characterized by X-ray diffraction (XRD), UV–Vis. absorption spectroscopy (UV–Vis.), Photoluminescence (PL), and scanning electron microscopy (SEM). In this work, hexagonal crystal structure prepared ZnO nanostructures was observed using X-ray diffraction (XRD) and the average crystallite size equal 14.7 and 23.8 nm for samples synthesized at growth time 7 and 8 hours respectively. A nanotubes-shaped surface morphology was found using scanning electron microscopy (SEM). The optic

... Show More
View Publication
Crossref (2)
Clarivate Crossref
Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of osteoporosis prevention instruction program on nursing college students’ knowledge at Baghdad University
...Show More Authors

Objective(s): Assess the effectiveness of osteoporosis prevention instruction program on nursing college students’
knowledge at Baghdad University.
Methodology: A quasi-experimental design was used to assess the effectiveness of osteoporosis prevention
instruction program on nursing college students at University of Baghdad from April 2011 to September 2011. A
random sample consisted of (40) females students from first year of Nursing College \ Baghdad University. The data
was collected by using constructed questionnaire, which consists of three parts. Part one: consists of demographic
information and health characteristics .Part two: consists of students’ daily life behaviors which include, dietary
behaviors, an

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 30 2023
Journal Name
Iraqi Journal Of Science
Surface Treatment of Epoxy/Al Composite by Dielectric Barrier Discharge (DBD) at Atmospheric Pressure
...Show More Authors

       In this study, the surface of the epoxy/Al composite is treated using a dielectric barrier discharge (DBD) plasma in the presence of air. The epoxy composite was prepared by mixing 0.1g and 0.3 g aluminum powder with epoxy resin and its hardener in a ratio of 3:1. The surface epoxy/Al composite as a dielectric barrier layer (DB) is studied at an applied frequency of 8 kHz and at three exposure times 0, 2, and 4 min. The UV degradation process has been studied using UV-Visible spectroscopy, for these polymers. The absorbance intensity in the UV region (200–320 nm) was high. The absorbance level decreased after 2 minutes and increased after 4 min exposure time. Before exposure to plasma, the epoxy/Al composite at 0.1 g Al ha

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Crossref
Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Engineering
Two – Dimensional Mathematical Model to Study Erosion Problem of Tigris River Banks at Nu’maniyah
...Show More Authors

The high and low water levels in Tigris River threaten the banks of the river. The study area is located on the main stream of Tigris River at Nu’maniyah City and the length of the considered reach is 5.4 km, especially the region from 400 m upstream Nu’maniyah Bridge and downstream of the bridge up to 1250 mwhich increased the risk ofthe problemthat itheading towardsthe streetand causingdanger tonearbyareas.

The aim of this research is to identify the reason of slope collapse and find proper treatments for erosion problem in the river banks with the least cost. The modeling approach consisted of several steps, the first of which  is by using “mini” JET (Jet Erosion Test) d

... Show More
View Publication Preview PDF
Publication Date
Tue Nov 30 2021
Journal Name
Iraqi Journal Of Science
Synthesis and Characterization of α-Fe2O3 Nanoparticles Prepared by PLD at Different Laser Energies
...Show More Authors

In this paper, ferric oxide nanoparticles) Fe2O3 NPs( were synthesized directly on a quartz substrate in vacuum by pulse laser deposition technique using Nd:YAG laser at different energies (171, 201,363 mJ/pulse). The slides were then heated to 700o C for 1 hour. The structural, optical, morphological, and electrical properties were studied. The optical properties indicated that the prepared thin films have an energy gap ranging from 2.28 to 2.04 eV. The XRD results showed no lattice impurities for other iron oxide phases, confirming that all particles were transformed into the α-Fe2O3 phase during the heating process. The AFM results indicated the dependence of nanoparticles size o

... Show More
View Publication Preview PDF
Scopus (7)
Crossref (4)
Scopus Crossref
Publication Date
Mon Dec 06 2021
Journal Name
Iraqi Journal Of Science
Petrophysical Properties and Reservoir Modeling of Mishrif Formation at Amara Oil Field, Southeast Iraq
...Show More Authors

Petrophysical properties of Mishrif Formation at Amara oil field is determined
from interpretation of open log data of (Am-1, 2 ,3 ,4 ,5 ,6 ,7 ,8 ,9 ,10 ,11 ,12
and13) wells. These properties include the total, the effected and the secondary
porosity, as well as the moveable and the residual oil saturation in the invaded and
uninvaded zones. According to petrophysical properties it is possible to divided
Mishrif Formation which has thickness of a proximately 400 m, into seven main
reservoir units (MA, MB11, MB12, MB13, MB21, MC1, MC2) . MA is divided into
four secondary reservoir units , MB11 is divided into five secondary reservoir units ,
MB12 is divided into two secondary reservoir units , MB13 is divided into

... Show More
View Publication Preview PDF
Publication Date
Sat Jan 02 2021
Journal Name
Journal Of The College Of Languages (jcl)
Methods of computer word formation in the modern Russian language: Способы словообразования в сфере компьютерных неологизмов в современном русском языке
...Show More Authors

This paper discusses the study of computer Russian language neologisms. Problems of studying computer terminology are constantly aggravated by the processes of computer technology that is introduced to all walks of life. The study identifies ways of word formation: the origin of the computer terms and the possibility of their usage in Russian language. The Internet is considered a worldwide tool of communication used extensively by students, housewives and professionals as well The Internet is a heterogeneous environment consisting of various hardware and software configurations that need to be configured to support the languages used. The development of Internet content and services is essential for expanding Internet usage. Some of the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Political Sciences Journal
The strategy of spreading extremism and its impact on Egypt regional role
...Show More Authors

ABSTRACT The importance and objectives of the study were an attempt to understand the methodology of disseminating radical thought and the reasons of social acceptability that make young people embrace this thought. It also sheds light on the impact of this phenomenon on the regional role of Egypt and examines the strategic means and standards that the Egyptian state focuses on in immunization and prevention of extremism.

View Publication Preview PDF
Crossref
Publication Date
Sun Jul 25 2021
Journal Name
Natural Resources Research
Effect of Water Flooding on Oil Reservoir Permeability: Saturation Index Prediction Model for Giant Oil Reservoirs, Southern Iraq
...Show More Authors

View Publication
Crossref (1)
Crossref