The collected premiums and the compensations paid are among the main variables that have a prominent role in determining the level of financial solvency of insurance companies, as the higher the financial solvency of the insurance company, the more attractive it is to the target audience to acquire the company's insurance services.

Hence the importance of the issue of the solvency of insurance companies, as it is one of the critical matters on which the effectiveness of the insurance company and its continuation in the labor market depend.

In this research, we try to clarify the role of collected premiums and compensations paid in determining the level of operational solvency of t

In this paper, the error distribution function is estimated for the single index model by the empirical distribution function and the kernel distribution function. Refined minimum average variance estimation (RMAVE) method is used for estimating single index model. We use simulation experiments to compare the two estimation methods for error distribution function with different sample sizes, the results show that the kernel distribution function is better than the empirical distribution function.

This study examines the impact of adopting International Financial Reporting Standards (IFRS) on the value of economic units. Given the global push toward standardization of financial reporting to enhance financial statement transparency, comparability, and reliability, this research seeks to understand the implications of these standards for economic valuation within a region characterized by its unique economic and regulatory challenges. A questionnaire was distributed to 86 Iraqi academics specializing in economics, accounting, and finance to collect their views on the impact of adopting international financial reporting standards. Through careful statistical analysis, the study concluded that applying international financial reporting s

Laboratory experience in Iraq with cold asphalt concrete mixtures is very limited. The design and use of cold mixed asphalt concrete had no technical requirements. In this study, two asphalt concrete mixtures used for the base course were prepared in the laboratory using conventional cold-mixing techniques to test cold asphalt mixture (CAM) against aging and moisture susceptibility. Cold asphalt mixtures specimens have been prepared in the lab with cutback and emulsion binders, different fillers, and curing times. Based on the Marshal test result, the cutback proportion was selected with the filler, also based on the Marshal test emulsion. The first mixture was medium setting cationic emulsion (MSCE) as a binder, hydrate

The aim of this essay is to use a single-index model in developing and adjusting Fama-MacBeth.  Penalized smoothing spline regression technique (SIMPLS) foresaw this adjustment.  Two generalized cross-validation techniques, Generalized Cross Validation Grid (GGCV) and Generalized Cross Validation Fast (FGCV), anticipated the regular value of smoothing covered under this technique. Due to the two-steps nature of the Fama-MacBeth model, this estimation generated four estimates: SIMPLS(FGCV) - SIMPLS(FGCV), SIMPLS(FGCV) - SIM PLS(GGCV), SIMPLS(GGCV) - SIMPLS(FGCV), SIM PLS(GGCV) - SIM PLS(GGCV). Three-factor Fama-French model—market risk premium, size factor, value factor, and their implication for excess stock returns and portfolio return

One of the most important and common problems in petroleum engineering; reservoir, and production engineering is coning; either water or gas coning. Almost 75% of the drilled wells worldwide contains this problem, and in Iraq water coning problem is much wider than the gas coning problem thus in this paper we try to clarify most of the reasons causing water coning and some of applicable solutions to avoid it using the simulation program (CMG Builder) to build a single well model considering an Iraqi well in north of Iraq black oil field with a bottom water drive, Coning was decreased by 57% by dividing into sub-layers (8) layers rather than (4) layers, also it was decreased (Coning) by 45% when perforation numbers and positions was chang

Permanent deformation, fatigue and thermal cracking are the three typical distresses of flexible pavement. Using hydrated lime (HL) into the conventional limestone mineral additive has been widely practiced, including in Europe, to improve the mechanical properties of hot mix asphalt (HMA) concrete and as the result the durability of the constructed pavement. Large number of experimental studies have been reported to find the optimum addition of HL for the improvement on HMA concrete mechanical properties, moisture susceptibility and fatigue resistance. Pavement in service is under complex thermomechanical stress-strain conditions due to coupled atmospheric and surrounding environment temperature variation and the traffic loading. To predic

Introduction: The present study was performed to evaluate the influence of a 1064 nm fiber laser on shear bond strength (SBS) at the interface of titanium and resin cement. Methods: Forty titanium discs of 6 mm × 3 mm (diameter and thickness respectively) were categorized into four groups (n=10): control group without any surface treatment and three groups treated with a fiber laser with 81 ns pulse duration, 30 kHz frequency, 10000 mm/s scanning speed, 0.05 mm spot size, and different average power values (3, 5 and 7 W) depending on the tested group. Titanium disc characterization was performed by the scanning electron microscope (SEM) and surface roughness tester. Phase analysis was achieved using an X-ray diffractometer (XRD). F