Abstract

Due to the lack of previous statistical study of the behavior of payments, specifically health insurance, which represents the largest proportion of payments in the general insurance companies in Iraq, this study was selected and applied in the Iraqi insurance company.

In order to find the convenient model representing the health insurance payments, we initially detected two probability models by using (Easy Fit) software:

First, a single Lognormal for the whole sample and the other is a Compound Weibull  for the two Sub samples (small payments and large payments), and we focused on the compoun

The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t

The current study included measuring the percent of protein in the extract of nematode Ascaridia galli that infect chickens, it was 1.157% and equivalent to 11.570 mg /L., as well as the amino acid analysis in the nematode A.galli by using a high-performance liquid chromatography technique (HPLC), as was detect five types for amino acids in this extract Leucine, Threonin, Serine, Methionine and Valine as the amount of these amino acids in the extract was as follows 132.973, 26.994, 10.453, 2.243 and 1.888 mg /L., respectively, and other amino acids which Glutamic, Histidine and Tyrosin did not exist in the nematode A.galli.

The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

In the present work, bentonite clay was used as an adsorbent for the removal of a new prepared mono azo dye, 4-[6-bromo benzothiazolyl azo] thymol (BTAT) using batch adsorption method. The effect of many factors like adsorption time, adsorbent weight, initial BTAT concentration and temperature has been studied. The equilibrium adsorption data was described using Langmuir and frundlich adsorption isotherm. Based on kinetics study, it was found that the adsorption process follow pseudo second order kinetics. Thermodynamics data such as Gibbes Free energy ∆Gᵒ, entropy ∆Sᵒ and ∆Hᵒ were also determined using Vant Hoff plot.

Let G be a finite group, the result is the involution graph of G, which is an undirected simple graph denoted by the group G as the vertex set and x, y ∈ G adjacent if xy and (xy)2 = 1. In this article, we investigate certain properties of G, the Leech lattice groups HS and McL. The study involves calculating the diameter, the radius, and the girth of ΓGRI.