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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
Sat Jun 01 2013
Journal Name
Journal Of The College Of Languages (jcl)
המטרה החינוכית בסיפור החסידי סיפורי יהודה שטיינברג לדוגמה
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The use of story to convey educational content which serves particular purposes is common use long ago, such as we see in Quran`s stories and bible stories which consider good examples, therefore the story individuates by this mission which has magnificent influence minds of the readers.

     The Hasidic story is one of Hebrew literature affluents from it`s outset, therefore it has distinctive role in spread thoughts and principles which comes and believes it the Hasidic movement which considers reformatory Jewish religious  movement. It aims to reforms the Jewish individual avvording to it`s vision and thoughts.

     This paper research contains an introduction which presets s

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Publication Date
Tue Jan 09 2018
Journal Name
مجلة الاكاديمي
خصوصية التصميم الداخلي لفضاءات التربية الفنية في مدارس المتميزين
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يتناول البحث الحالي خصوصية التصميم الداخلي لصفوف مادة التربية الفنية في مدارس المتميزين لمحافظة المثنى ومركزها مدينة السماوة، وفي الاطار المنهجي حددت مشكلة البحث من خلال إفتقار الفضاءات الداخلية لصفوف مادة التربية الفنية الى تصاميم ذات مواصفات وجودة تصميمية تلبي متطلبات وحاجات الطلبة في تلك المراحل التعليمية. وتجلت أهمية البحث في كونها إضافة معرفية في مجال التصميم الداخلي والدائرة الهندسية للمديريات الع

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Publication Date
Wed Dec 14 2022
Journal Name
Journal Of The College Of Basic Education
الادراك الشكلي وفق نظرية الجشتالت في تصميم الفضاءات الداخلية
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Man is distinguished by his ability to harmonize with himself and with his environment, so he always needs the process of sensation to know what is happening around him, and at the same time he needs perception to know and understand what is happening in his surroundings through sensation, that any realization of the perception of forms in the internal spaces can only take place The mental images that are stored and that differ between individuals according to culture and environment, they differ in the ability to see the depths of space through interior design, and the theory of form (gestalt) is one of the most important theories that extended its interpretations to the field of interior design art as the field in which it can be manifest

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Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
Synthesis and Theoretical Study of 4-(2-methyl-4-oxoquinazoline-3(4H)-yl) Benzoic acid with Some Transition Metal Ions
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New complexes of the type [ML2(H2O)2] ,[FeL2(H2O)Cl] and [VOL2] were M=Co(II),Ni(II) and Cu(II) ,L=4-(2-methyl-4-oxoquinazoline-3(4H)-yl) benzoic acid were synthesized and characterized by element analysis, magnetic susceptibility ,molar conductance ,FT-IR and UV-visible. The studies indicate that the L acts as doubly monodentate bridge for metal ions and form mononuclear complexes. The complexes are found to be octahedral except V(IV) complex is square pyrimde shape . The structural geometries of compounds were also suggested in gas phase by theoretical treatments, using Hyper chem-6 program for the molecular mechanics and semi-empirical calculations, addition heat of formation(?Hf ?) and binding energy (?Eb)for the free ligan

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Publication Date
Fri Mar 16 2012
Journal Name
Iraqi National Journal Of Chemistry
Spectroscopic and Biological activity studies of azo ligand type (N,O)and its complexes with CrIII, MnII and FeII ions
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Azo derivative ligand[H3L] have been synthesized by the reaction of diazonium salt of p-amino benzoic acid with orcinol in(1:1)mole ratio. The bidente ligand was reacted with the metal ions MnII,FeIIandCrIIIin(2:1)mole ratio via reflux in ethanol using Et3N as a base to give complexes of the general formula: [ M(H2L)2(H2O)x]Cly The synthesized compounds were characterized by spectroscopic methods[ I.R , UV-Vis, A.A and H1 NMR]along with melting point, chloride content and conductivity measurements. The complexes were screend for their in vitro antibacterial activity against one strain of staphylococcus as Gram(+) positive and one strain of pseudomonas as Gram(-) Negative, using the agar diffusion technique.

Publication Date
Tue Sep 01 2020
Journal Name
Baghdad Science Journal
Diversity and Geographical Distribution of Sand Flies Phlebotomus papatasi (Diptera: Phlebotominae) by using Geometric Morphometric Technique from two Iraqi Provinces
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            The variation in wing morphological features was investigated using geometric morphometric technique of the Sand Fly from two Iraqi provinces Babylon and Diyala . We distributed eleven landmarks on the wings of Sand Fly species. By using the centroid size and shape together, all species were clearly distinguished.  It is clear from these results that the wing analysis is an essential method for future geometric morphometry studies to distinguish the species of Sand Flies in Iraq.

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Publication Date
Sat Aug 05 2017
Journal Name
Oriental Journal Of Chemistry
Adsorption of 4-Chlorophenol from Aqueous Solution onto Iraqi Bauxite and Surfactant–modified Iraqi Bauxite: Equilibrium, Kinetic, and Thermodynamic Studies
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Natural Bauxite (BXT) mineral clay was modified with a cationic surfactant (hexadecy ltrimethy lammonium bromide (BXT-HDTMA)) and characterized with different techniques: FTIR spectroscopy, X-ray powder diffraction (XRD) and scanning electron microscopy (SEM). The modified and natural bauxite (BXT) were used as adsorbents for the adsorption of 4- Chlorophenol (4-CP) from aqueous solutions. The adsorption study was carried out at different conditions and parameters: contact time, pH value, adsorbent dosage and ionic strength. The adsorption kinetic (described by a pseudo-first order and a pseudo-second order), equilibrium experimental data (analyzed by Langmuir, Freundlich and Temkin isotherm models) and thermodynamic parameters (change in s

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Publication Date
Tue Nov 01 2022
Journal Name
Environmental Technology & Innovation
Photo-Fenton-like degradation of direct blue 15 using fixed bed reactor containing bimetallic nanoparticles: Effects and Box–Behnken optimization
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This study involved the treatment of textile wastewater contaminated with direct blue 15 dye (DB15) using a heterogeneous photo-Fenton-like process. Bimetallic iron/copper nanoparticles loaded on bentonite clay were used as heterogeneous catalysts and prepared via liquid-phase reduction method using eucalyptus leaves extract (E-Fe/Cu@BNPs). Characterization methods were applied to resultant particles (NPs), including SEM, BET, and FTIR techniques. The prepared NPs were found with porous and spherical shapes with a specific surface area of particles was 28.589 m2/g. The effect of main parameters on the photo-Fenton-like degradation of DB15 was investigated through batch and continuous fixed-bed systems. In batch mode, pH, H2O2 dosage, DB15 c

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Publication Date
Fri Sep 01 2023
Journal Name
Journal Of Optics
Structural and optical properties of C60-ZnO thin films synthesized by spray pyrolysis technique with plasma treatment as antibacterial activity
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Spray pyrolysis technique was used to make Carbon60-Zinc oxide (C60-ZnO) thin films, and chemical, structural, antibacterial, and optical characterizations regarding such nanocomposite have been done prior to and following treatment. Fullerene peaks in C60-ZnO thin films are identical and appear at the same angles. Following the treatment of the plasma, the existence regarding fullerene peaks in the thin films investigated suggests that the crystallographic quality related to C60-ZnO thin films has enhanced. Following plasma treatment, field emission scanning electron microscopy (FESEM) images regarding a C60-ZnO thin film indicate that both zinc oxide and fullerene particles had shrunk in the size and have an even distribution. In addition

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Publication Date
Mon Dec 25 2017
Journal Name
Oriental Journal Of Chemistry
Adsorption of 4-Chlorophenol from Aqueous Solution Onto Iraqi Bauxite and Surfactant–Modified Iraqi Bauxite: Equilibrium, Kinetic, and Thermodynamic Studies
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