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 i

The current world seeks to supply the most of the fruits of human knowledge and tries hard to search for the most important scientific facts, programs, means and advanced devices in various fields, including the sports field, and among these means is the use of various and advanced training devices and programs for the purpose of achieving the desired goal, which is to reach the desired level, the basketball game is one of the sports that need high technology in training according to scientifically studied principles because it is one of the games that relate to the abundance of its variables, composition and speed of change, all of which require a technical and high training depth and the players ’possession of different physical charact

The research aimed at designing teaching sessions using the self-scheduling strategy with a competitive style in learning handball as well as identifying differences between pre and post tests in both groups in learning short and long passes in handball. The researchers used the experimental method on 2nd-grade secondary school students. The researchers concluded using the self-scheduling strategy due to its positive effect on learning short and long handball passes in handball. Finally, the researchers recommended applying strategies and styles in teaching different school levels as well as making similar studies using teaching strategies and styles for learning handball skills in students.

       This research aims to identify the impact of the reciprocal reading strategy on developing the innovative reading skills of fifth-grade secondary school students/ scientific branch. To achieve the goal of the research, an achievement test to measure the academic achievement of fifth-grade secondary school students in  Arabic language grammar was prepared,  a sample of (60) female students from the secondary school of Al- Bawaba Al-Sharkey for Girls in Baghdad were chosen for the academic year (2019-2020). For the purpose of applying the experiment, the test was applied on a pilot sample consisting of (30) students from the same research community. The researcher herself had taught the three

In this study, Epoxy Resin plates was prepared by mixing epoxy(A) and hardner(B)with ratio(A:B) (3:1) with different thickness (0.3-0.96)cm. The effect of thickness on optical properties have been studied (absorption ,transmission ,reflectance) also the optical constant were found like (absorption coefficient, extenuation coefficient and refraction index) for all of the prepared plates. The results have shown that by increasing the thickness of plates., the absorption intensity increase in which at plates thickness (0.3-0.96)cm the absorption intensity were(1.54-1.43) respectively, and since absorption peak for epoxy occur in ultraviolet region and exactly at wavelength(368)nm and energy gap(Eg=3.05 eV) thus their good transmittance in the

Pain is a sensory and emotional experience that is influenced by physiologic, sensory, affective, cognitive, socio-cultural and behavioral factors. Postoperative pain is the commonest reason for delayed discharge and unanticipated hospital admission after ambulatory surgery. Our Objective is to test the hypothesis that administration of 2 ml/kg/hr preoperative IV fluids may attenuates postoperative pain.The study was carried out in the Baghdad Teaching Hospital, Al-Yarmok Teaching Hospital and Al-Karama Teaching Hospital from 12 May till 17 June 2009. The total number of patients was 120 (35 males and 85 females) with their age ranged between 10-90 years. The patients were divided into two groups according to administration of preop

The action of high repeated trucks load associated with dramatically elevated ambient temperatures leads to the most harmful distress in asphalt pavements occurred in Iraq known as rutting. Essentially, it is produced from the accumulation of irrecoverable strains, which mainly occurred in the asphalt layers. That visually demonstrated as a longitudinal depression in the wheel paths as well as small upheavals to the sides. Poly Phosphoric Acid (PPA) has been used as a means of producing modified asphalt binders and the interest to use it has increased in recent years. The PPA provides modified asphalt binder, which is relatively cheaply produced compared to polymer-modified asphalt. In this paper, PPA was used by three-percentages 1