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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
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Marketing Culture on Marketing Management Orientations
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The problem of the study is concerned with the work of The Iraqi Airways Company in political, economic, and social environment that suffers instability for many years. This has its negative outcomes regarding its decisions of providing services  to its markets and customers as a result of the orientations, behavior, and marketing values the company management adopted. The aim of this study is to investigate the marketing philosophy adopted by the management and to identify the extent it suits the materialistic and the human capacities of the company and its current environmental circumstances within the  marketing culture common to the thoughts and behaviors of the management and their employees. And in order to achiev

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Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the sustainability of the public debt in light of the volatile oil revenues in Iraq for the period (2005-2015)
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Abstract

This study deals with the fluctuations of oil revenues and its effect on the public debt. This can be studied through the indicators of debt sustainability, the financial, and economic indicators which express the risk of debt. The study focuses on clarification of the public debt path and its management both domestic and foreign. The sustainability of debt takes an important role according the macroeconomic variables. This study stresses the relationship between the rental economy in Iraq and the risk of the public debt, it is very important to work high oil prices, and on investigating during high work to establish a fund to support the budget deficit. This will reduce future risks arising from the use of publi

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Publication Date
Fri Jan 01 2010
Journal Name
مجلة الانبار للعلوم الزراعية
Effect of injected with gibberllic acid ga3 and addition of vitamin d3 to the diet on some productive parameters of aged laying hens
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This experiment was conducted to examine the effects of injected gibberellic acid GA3 in subcutaneous of hens neck and supplemental vitamin D3 to control basal diet on productive performance and egg shell thickness ,relative weight of egg shell of aged laying hens. Two hundred and seventy Lohmann Brown laying hens at 73 weeks of age were randomly assigned to three treatments groups. Each treatment consist of three replicates (30 hens / replicate). The treatments were : T1 control were injected subcutaneous with 0.2 ml / kg of body weight of ethanol: sesame oil solution, T2 and T3 were injected subcutaneous with 0.2 ml / kg of body weight of ethanol: sesame oil solution which contained 400 μg GA3/ kg of body weight /week during 8 weeks (tre

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The role credit guarantee companies to bank guarantee in the financing of small and medium enterprises
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       It has become clear to see the role of the small and medium enterprises in the economy, and for the continuity of these projects it is necessary to supply finance from the banks, How ever the latter suffers risk of lending.                                                                          

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
THE PORTRAIT OF THE ARTIST AS A ROBOT: A LITERARY LOOK AT E-POETRY
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This study examines the validity of e-poetry as an acceptable literary genre. The
thematic, stylistic and esthetic features of a selected number of e-poems produced by
poetry generators are analyzed for this purpose. The e-poems are then compared with a
number of works written by Dada poets in order to establish the literary merit of the
former.

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Social responsibility and its role in enhancing the quality of services: an analytical study of the views of a sample of employees in the Directorate of Electricity Distribution Nineveh / Center
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The current research aims to diagnose the role of social responsibility as a contributing factor in enhancing the quality of services provided by the public sector in Iraq, where the research sought to demonstrate the relationship and impact of social responsibility dimensions (economic, legal, moral, and human) on the sector Services related to the electric field in Nineveh governorate because of its importance and its direct relationship with the citizen especially after the end of military operations in the destruction of the electricity sector by a large percentage in the city of Mosul. Nineveh Electricity Distribution Directorate / Center was chosen as a research community including (administrators and staff) of the research

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Publication Date
Fri Dec 30 2022
Journal Name
Journal Of The College Of Education For Women
Military Arrangements for the Battle of Kadesh in 1274 BC During the Era of the New Kingdom
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The Battle of Kadesh is replete with many military arrangements that reflect the tremendous development of war preparations in the thirteenth century BC; where the expressive pictures the Egyptians left on some of the walls of their temples show the tremendous ability to organize and divide the forces and the great development that affected the war machine. Furthermore, the text accompanied these pictures reveal some news about that battle, which is considered one of the most important wars in the ancient world. Thus, the importance of the study lies in the fact that it examines one of the most important battles of the ancient Near East, the results of which had great repercussions on the region. This is because it is the most abundant B

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Publication Date
Wed Feb 11 2015
Journal Name
Journal Of Kerbala University
Histological study for effct of Carbamazepine drug on the developing brain at day 13 of pregnancy of Mus musclus
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Epilepsy is considered as one of the common neurological disorders.About 50 million persons have affected by epilepsy .Carbamazepine is one of the common drugs used by pregnant women with epilepsy. The aim of the present study is to investigate the effect of carbamazepine on the process of brain development during day 13 of pregnancy.Fifty pregnant albino mice have been used. They were divided into two groups. The control group that had been orally drenched with normal saline. The other group was treated group that had been given 15 mgKg of Carbamazepine orally. The fetuses have been collected after killing of the mice. Boun’s solution was selected as fixative. 5-8 µm thick sections from the fetuses were cut to be stained with hematoxyli

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Structural Model of the Relationship between Emotional Creativity and Self-Efficacy among Students at the Preparatory Year Tabuk University
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This research aimed to identify the structural model of the relationship between emotional creativity and self-efficacy among male and female students of the preparatory year at Tabuk University. The current study adopted the descriptive correlational approach, as it is appropriate to the nature of the study. The study tools contained (60) items that measure the relationship between emotional creativity and self-efficacy among the male and female students of the preparatory year at Tabuk University. The study sample was chosen by the stratified random method of the study community, where the study sample reached (183) male and female students of the preparatory year at the University of Tabuk. The results of the study showed that there a

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages
The Multifunctional Morphemes in Kurdish Language the Morpheme Le as an example
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Kurdish language multifunctional morphemes indicate the different functional morphological, syntactical, and semantic tasks of the morphemes. The present study discusses the multifunctional task of the Morpheme Le in Kurdish Language. The Morpheme Le has marginally been included in other studies, yet up to the present times, there has not been a research inclusively dedicated to thoroughly discuss and clarify its multifunctional aspects. The present study is divided into two chapters: Chapter one discusses the theoretical aspect of chapter two that is entirely concerned with the practical aspect of the morpheme Le. The first part of chapter one sheds light on the morphological aspect of the morpheme while part two discusses

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