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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
Mon Jan 01 2024
Journal Name
Corporate And Business Strategy Review
The role of entrepreneurial leadership strategy in promoting organizational sustainability: A descriptive and analytical study
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The paper aims to build a model that supports organizational sustainability by analyzing the correlations and revealing the impact between the two main variables (entrepreneurial leadership) with its dimensions of proactive outlook, risk, and creativity (Van Zyl & Mathur-Helm, 2007), and (organizational sustainability) with its economic, environmental, and societal dimensions (Hansmann et al., 2012). As well as identifying the level of awareness and informing managers in the General Company for the Automotive and Equipment Industry, of the theoretical implications and performance, and its vital importance to society and the surrounding ecological environment, and drawing attention to that and improving performance, and indicatin

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Impact of replacing the old chicken and add soy protein in Alvezaawih qualities Barker beef
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The purpose of this study was to determine the impact of added soy protein humidifier concentration of different ratios of bovine Alberkr mix that was to bring the old chicken shop pure beef in five ratios

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Publication Date
Thu Jun 30 2011
Journal Name
Al-kindy College Medical Journal
THE PREVALENCE AND CLINICAL SIGNIFICANCE OF PERINUCLEAR ANTINEUTROPHIL CYTOPLASMIC ANTIBODY IN PATIENTS WITH INDETERMINATE COLITIS
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Background: Indeterminate colitis (IC), a term
originated by pathologists to characterize confounding
histopathlogic appearance of resected mucosa, has
become catch phrase for cases in which diagnostic
criteria at all levels elude classification as Crohn's
disease (CD) or ulcerative colitis (UC).
OBJECTIVES: evaluate the prevalence of pANCA
expression in the sera and its isotypes.
Patients and methods: PATIENTS GROUP
consisted of 60 patients (40 males and 20 females)
with indeterminate colitis and their age range was (19-
84 years). CONTROL GROUP consisted of 30 (15
males and 15 females) healthy volunteers and their
age range was (20- 66 years).
Antineutrophil cytoplasmic ( pANCA and cANCA)
te

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Publication Date
Thu May 04 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Morphological and Histological Study Of The Cerebrum In A Nocturnal Bird Species (Barn Owl)TytoAlba
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Morphological and histoarchitecture aspects on the cerebrum of (barn owl) were made
to find outthe cerebrum size, design and the description of cerebral region components at the
light microscopic level by using Haematoxylin – Eosin and periodic acid schift (PAS)
stain methods. The result of the morphological aspects revealed that the cerebrum was large
and an obtuse triangle in shape, its surface had a slight furrow. Sagittal sections revealed
the location, arrangement and size of pallial and subpallial cerebral divisions. The result of
the microscopic examinations indicated that the large and massive hyperpallium (wulst) was
thick,hypertrophied wired, and multilaminate structure reflect their wider ste

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Publication Date
Fri Oct 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Studying the Gene Expressions of Bla OXA-51Like and Bla OXA-23Like in Acinetobacter baumannii
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        Genotypic detection of some Antibiotics Resistant genes by using polymerase chain reaction (PCR). (20) Isolates of Acinetobacter baumannii that showed resistance to (Ceftaxim, Cefotaxim, Cefepim and Imipenim) were selected. The results showed that 20 isolates of A. baumannii possess the bla-OXA23 like gene, and that all isolates possess this gene with a percentage (100%). With molecular weight 605 bp. The current study showed that A. baumannii isolates carry 100% bla-OXA51like gene when studied with (20) isolates that are resistant to antibiotics (Imipenim Ceftazidime, Cifepime, Cifexime) that belong to this group of β-lactame with molecular weight 382 bp.   Gene exp

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Crossref
Publication Date
Wed Jan 13 2021
Journal Name
Iraqi Journal Of Science
Cost Effective Open Educational Platform to Face the Challenge of Massification in Cadi Ayyad University
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This work presents the UC@MOOC project as a pedagogical innovation to face the effects of massification that are making Moroccan universities endure many constraints for the past ten years, as well as other African universities. It aims, among its objectives, to cope with the massification factor and to overcome the language difficulties encountered by students. In this project, our top priority is to reduce academic failure then we will get to the point of responding to the training' needs. Courses are scripted and posted online which did not require many resources, so their production cost is relatively low. Audiovisual digital content also helps us to save time, and go to a hybrid teaching or even flipped classrooms in some cases. The

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Publication Date
Sun Jul 02 2023
Journal Name
Iraqi Journal Of Science
The Role of Antibiotic-Killed Staphylococcus aureus and Its DNA to Cause Arthritis in Rats
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The purpose of this study is to investigate the capability of bacterial DNA
compared to bacterial lysate in stimulating arthritis using rat model. One hundred
mid-stream urine specimens were collected during November 2012 to January 2013,
from patients suffering from urinary tract infections attending hospitals in Baghdad,
Iraq. Susceptibility of Staphylococcus aureus isolates to antibiotics was examined.
Twenty five isolates were identified as S. aureus and they developed multi drug
resistance. S. aureus S1 lyaste and its DNA were intra-articulary injected in rats. The
levels of IL-6, anti-ds DNA Ab and leukocytes count were measured. In general, IL-
6, anti-ds DNA Ab and leukocytes count were significantly highe

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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
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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).

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Manufacturing and Study the performance of Selective Surfaces that used in flat plate Solar Collectors
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In this research an experimental study has done for testing the thermal performance of selective surfaces used in solar collectors for substrate of iron, galvanized iron and aluminum which are commercially available. The coating process for the samples has done in two ways, the electroplating and the chemical spray pyrolysis. The results of the thermal performance test of these samples are comparing with the thermal performance of a sample without paint and other paint with black paint without shines commercially available. For the electroplated samples, the performance study has done for different immersion time in plating bath, the
distance between electrical poles, the current density, and area ratio of the sample plated area to

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Crossref
Publication Date
Sun Apr 29 2018
Journal Name
Iraqi Journal Of Science
Estimation the Missing Data of Meteorological Variables In Different Iraqi Cities By using ARIMA Model
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In this paper, ARIMA model was used for Estimating the missing data(air temperature, relative humidity, wind speed) for mean monthly variables in different time series at three stations (Sinjar, Baghdad , AL.Hai) which represented different parts of Iraq from north to south respectively

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