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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
Thu Jun 01 2023
Journal Name
Journal Of Engineering
Automatic Spike Neural Technique for Slicing Bandwidth Estimated Virtual Buffer-Size in Network Environment
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The Next-generation networks, such as 5G and 6G, need capacity and requirements for low latency, and high dependability. According to experts, one of the most important features of (5 and 6) G networks is network slicing. To enhance the Quality of Service (QoS), network operators may now operate many instances on the same infrastructure due to configuring able slicing QoS. Each virtualized network resource, such as connection bandwidth, buffer size, and computing functions, may have a varied number of virtualized network resources. Because network resources are limited, virtual resources of the slices must be carefully coordinated to meet the different QoS requirements of users and services. These networks may be modifie

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Publication Date
Mon Oct 20 2025
Journal Name
Al–bahith Al–a'alami
Semiotics of Political Caricature in the Palestinian Newspapers An Analytical Study
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This study aims to study the political caricature and its indications in the Palestinian newspapers, to know its subjects, the active characters, the artistic styles, and the symbols the caricaturists use.

The study concluded that there is a variety of subjects that the political caricature handled in the studied newspapers and the degree of interest in every subject. The subjects related to the international subjects came first (% 24.5) and the other subjects came next (% 22.2).

The results showed the caricaturists relied on unnamed symbolic active characters that came first (% 62.3) and named symbolic characters (% 11.1). The positive characteristics of the Palestinian figures were higher than the negative ones, and the

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Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of a Training Program to Develop the Skill of Organizing Time for the Kindergarten Department Students
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The current research aims to identify the time-management skills based on the post-test of the experimental group as well as to examine the effect of a training program on developing the skills of managing time among the study sample. To achieve the research objectives, the researcher designed a scale of time management skill included (30) paragraphs. The research reached that the training program is significantly effective in managing and organizing time. There are statistically significant differences in pre-posttest between the experimental and control groups.

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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The impact of customer contact on operation performance Case study in the specialist Dental Centre in Al-alwia
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the researchers Sought to determine the impact of the customer contact (Within a client contact there are two times, first is the total time required to create a service and within it there is contact time while the second time is the time of client contact ؛ where means a time that records the physical presence of the customer during the process of service) on operations performance by concentrate attention on the cost (labor productivity) and quality (patient ratio to the doctor) and speed (cycle time) and flexibility (the flexibility range) , as well as ruling out variable of innovation because of impossibility to measure this variable in the Specialty Center for Dental in al-alwia due to the center is lacking of mechanisms t

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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effect of the Idea Filtering Strategy on the Achievement of the Second Year Middle School Female Students in Science
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Abstract

The current research aims to identify the effect of the idea filtering strategy on the achievement of second-intermediate school female students in science. The two researchers adopted the experimental method and the experimental design with partial control in the two groups (experimental group and control group). The two researchers applied the research experience to a sample of students of the second intermediate grade in the school Martyrs of (Jiser  Al Aimma for Girls) affiliated with the Baghdad Education Directorate / Rusafa /1 for the academic year (2021/2022), which was chosen intentionally. The number of female students in the research sample was (70) students, with (35) students for the ex

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Publication Date
Fri Oct 02 2020
Journal Name
International Journal Of Pharmaceutical Research
A turbidimetric method for the quantitative determination of cyproheptadine hydrochloride in tablets using an optoelectronic detector based on the LEDs array
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Publication Date
Wed Feb 05 2020
Journal Name
Political Sciences Journal
The role and effectiveness of the United Nations Security Council in light of the competition of international powers: an analytical study
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Abstract As the United Nations approaches its 70th anniversary, the world is going through the most severe accumulation of serious international security failures in recent memory, challenging the UN Security Council’s ability to address them effectively. Over the past four years, crises in Libya, Syria and Ukraine have precipitated a worrisome erosion of great power relations that has complicated Security Council decision making on a number of trouble spots. Its inability to devise consensus responses to the escalating civil war in Syria has been particularly troubling, resulting in the regional spill over into Iraq and the emergence of Islamic State as a new threat to peace in the region and beyond. Meanwhile, the UN’s often under

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Publication Date
Wed Sep 07 2022
Journal Name
International Journal Of Asia Pacific Studies(ijaps)
Investigating the Aesthetic Effect in the Arabic Translations of Gibran’s the Prophet
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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effect of the Alternative Evaluation Strategy on the Achievement of Fourth-Grade Female Science Students in the Subject of Biology
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Abstract

The aim of the current research is to identify the Effect of the alternative evaluation strategy on the achievement of fourth-grade female students in the subject of biology. The researchers adopted the zero hypothesis to prove the research objectives, which is there is no statistically significant difference at the level (0.05) between the average scores of the experimental group who study according to the alternative evaluation strategy and the average scores of the control group who study in accordance with the traditional method. The researchers selected the experimental partial adjustment design of the experimental and control groups with the post-test. The researchers intentionally selected (Al-fed

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Publication Date
Wed Jun 29 2022
Journal Name
Journal Of The College Of Education For Women
The Predictive Ability of the University Grade Point Average in the Specialized Test Score for thAbility of the University Grade Point Average in the Specialized Test Score for the Teacher Position in the Ministry of Education in the Sultanate of Oman
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the most important purposes and uses of the test results in the educational sector. This is because the quality of tests is related to their ability to predict the learner's behavior in the future, and the accuracy of the educational and administrative decisions that are taken in light of their results. The study aimed accordingly to reveal the predictive ability of the university Grade Point Average (GPA) in the Score of the specialized test for the position of teacher in the Ministry of Education in the Sultanate of Oman. It further aimed to investigate the differences in the predictive ability according to the specialization and academic year using the descriptive approach. The sample of the study consisted of (349) s/he students enro

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