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
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Designing activity based costing systems ABC for transport services and its role in improving the efficiency of pricing decisions: بحث تطبيقي في الشركة العامة لادارة النقل الخاص
...Show More Authors

  The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Mon Apr 01 2024
Journal Name
Association Of Arab Universities Journal Of Engineering Sciences
Applied the Indicators of Green Building in Educational Hospitals in Iraq
...Show More Authors

View Publication
Publication Date
Fri Jan 01 2021
Journal Name
International Journal Of Innovation, Creativity And Change
The importance of using the World Wide Web (the Internet) for professors of Arabic Language Department at the University of Baghdad‏
...Show More Authors

Preview PDF
Publication Date
Mon Jul 18 2022
Journal Name
Ieee Access
Moderately Multispike Return Neural Network for SDN Accurate Traffic Awareness in Effective 5G Network Slicing
...Show More Authors

Due to the huge variety of 5G services, Network slicing is promising mechanism for dividing the physical network resources in to multiple logical network slices according to the requirements of each user. Highly accurate and fast traffic classification algorithm is required to ensure better Quality of Service (QoS) and effective network slicing. Fine-grained resource allocation can be realized by Software Defined Networking (SDN) with centralized controlling of network resources. However, the relevant research activities have concentrated on the deep learning systems which consume enormous computation and storage requirements of SDN controller that results in limitations of speed and accuracy of traffic classification mechanism. To fill thi

... Show More
Scopus (12)
Crossref (9)
Scopus Clarivate Crossref
Publication Date
Sun Oct 03 2010
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Applying K-W-L Technique on Teaching ESP Students
...Show More Authors

         Over the last few decades, many instructors have been trying all kinds of teaching methods, but without benefit. Nevertheless, in the 1986, a new technique is appeared which called K-W-L technique, it  is specified for reading comprehension passages because reading  skill is not easy matter for students for specific purposes (ESP).therefore, the K-W-L technique is a good one for thinking and experiences. To fulfill the aims and verify the hypothesis which reads as follows" it is hypothesized that there are no significant differences between the achievements of students who are taught according to K-W-L technique and those who are taught according to the traditional method

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 29 2024
Journal Name
2024 3rd International Conference On Digital Transformation And Applications (icdxa)
The Mediating Role of Cobit 2019 in Managing the Relationship Between Qualitative Characteristics of Accounting Information and Information Asymmetry
...Show More Authors

The Mediating Role of Cobit 2019 in Managing the Relationship Between Qualitative Characteristics of Accounting Information and Information Asymmetry

View Publication
Scopus Crossref
Publication Date
Wed Jun 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Management by roaming and self-efficacy and their impact on the excellence of hotel service: An applied study
...Show More Authors

      This research investigates the type and the significant relationship between roaming management and self-efficacy and its impact on excellence in providing hotel service. To achieve this, the applied approach was adopted through  A questionnaire was designed and developed for the collected data. It has consisted of three parts. The firsts section included nine questions to measure the dimensions of management by roaming. The second section includes nine questions to measure the effectiveness of the two employees. The last section includes   12   questions to measure the excellence of the hotel service. The research sample included  43  employees' responding to this

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Sep 01 2018
Journal Name
Case Studies In Thermal Engineering
An investigation of dynamic behavior of the cylindrical shells under thermal effect
...Show More Authors

View Publication
Scopus (22)
Crossref (15)
Scopus Clarivate Crossref
Publication Date
Mon Aug 18 2025
Journal Name
Journal Of Business Economics For Applied Research
The Relationship between Authentic leadership and Knowledge Sharing through the mediating Role of Creative work Behaviors: An applied study on a sample of managers in the Ministry of Labor and Social Affairs in Baghdad
...Show More Authors

View Publication
Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE EFFECT OF ALCOHOLIC EXTRACT OF Borage officinalis ON MONOAMINE OXIDASE (MAO) AND ACETYLCHOLINESTERASE (AChE) IN HUMAN SERUM IN VITRO.: THE EFFECT OF ALCOHOLIC EXTRACT OF Borage officinalis ON MONOAMINE OXIDASE (MAO) AND ACETYLCHOLINESTERASE (AChE) IN HUMAN SERUM IN VITRO.
...Show More Authors

This study was designed to show the inhibitory effect of different concentrations of alcoholic extract of Borage officinalis on the Monoamine oxidase (MAO) and Acetylcholinesterase (AChE) enzymes in human serum. The results obtained from the study exhibited that alcoholic extract of Borage officinalis caused inhibition to enzymes activity with all concentrations of the extract. The results also showed that when the concentration of the extract was (0.001 mg/ml), the percentage of inhibition was (4.3% with MAO and 15.2% with AChE) and this percentage increases until reaching up to (74.7% with MAO and 84.18% with AChE) when the concentration of the extract was (0.1 mg/ml). From the kinetic parameters, studies found that alcoholic extract o

... Show More
View Publication Preview PDF