The research aims to identify the theoretical framework of technical reserves in the insurance activity and the role of the auditor in verifying the integrity of the estimates of technical provisions (technical reserves) for the branches of general insurance in insurance companies based on the relevant international auditing standards, as a proposed audit program has been prepared in accordance with international auditing standards that enable the auditor to express a sound opinion on the fairness of the financial statements of these companies , The research has reached many conclusions, the most important of which is the existence of deficiencies in the audit procedures of insurance companies, as the audit program of those companies did

A new series of metal ions complexes of VO(II), Cr(III), Mn(II), Zn(II), Cd(II) and Ce(III) have been synthesized from the Schiff bases (4-chlorobenzylidene)-urea amine (L1) and (4-bromobenzylidene)-urea amine (L2). Structural features were obtained from their elemental microanalyses, magnetic susceptibility, molar conductance, FT-IR, UV–Vis, LC-Mass and 1HNMR spectral studies. The UV–Vis, magnetic susceptibility and molar conductance data of the complexes suggest a tetrahedral geometry around the central metal ion except, VOII complexes that has square pyramidal geometry, but CrIII and CeIII octahedral geometry. The biological activity for the ligand (L1) and its Vanadium and Cadmium complexes were studied. Structural geometries of com

The study area, Tlul Al-Baj, suffers from a shortage of fresh water and most people depend on groundwater for different uses (drinking, domestic, irrigation, etc.).

The present research aims to select the most suitable wells for desalination and production of potable water in Tlul Al-Baj area.

Twenty-two samples of groundwater were collected to evaluate the hydrochemical properties of groundwater in the shallow aquifer in the area and to determine their suitability for desalination purposes. The study included measuring the physicochemical characteristics of groundwater, such as total hardness (TH), total dissolved solids(TDS), sodium adsorption ratio (SAR), sodium ratio (Na%), turbidity (Tur), pH…etc. Chemical anal

Abstract: This study aims to investigate the backscattering electron coefficient for SixGe1-x/Si heterostructure sample as a function of primary electron beam energy (0.25-20 keV) and Ge concentration in the alloy. The results obtained have several characteristics that are as follows: the first one is that the intensity of the backscattered signal above the alloy is mainly related to the average atomic number of the SixGe1-x alloy. The second feature is that the backscattering electron coefficient line scan shows a constant value above each layer at low primary electron energies below 5 keV. However, at 5 keV and above, a peak and a dip appeared on the line scan above Si-Ge alloy and Si, respectively, close to the interfacing line

      This study was achieved to calculate the annual effective dose equivalent (AEDE) in units of (mSv.y^-1), and the average radiation dose rate (ADR) in units of (μSv.h^-1) which were measured by portable devices.   The study was carried out on the workers of the destroyed radiochemistry laboratory located at Al-Twuitha nuclear site (south of Baghdad). Radiation background was determined for comparison with the radioactive dose of soil samples measured with HPGe detector and portable devices type LUDLUM.  The radioactivity levels of the area around the radiochemistry laboratory building were within the limits of radiation background.  The result showed a significant increase of the annua

The activity of Adhatoda vasica crude plants extracts against B.thuringiensis bacteria was determined by MIC test and sensitivity test which showed no response of this type of bacteria against extracts .The interference between the effect of hot and cold aqueous extracts and Bacillus thuringiensis bacteria for controlling the population of fig moth when males and females released before treatment under control condithion was gave a highly percentage of larval mortality which reached to 100% in (B.t. + hot aqueous extract ) and 97.3% in (B.t + coldaqueous extract ) after two weeks of treatment when concentration of 50% of aqueous extracts and 5×10?1of Bacillus thuringiensis bacteria but when the insect (males & females) released after

The Audit evedances represent the reconciliation tools between the Financial data shown on financial statements, and the level of satisfaction level of the Auditor about these statements. According that, the Auditor try to achieve the highest quantity of These evidances, and the most satisfactive of it…, but that will be so hard sometimes, when the internal controlling system is not good, and when the Auditor had some satisfied evidences, but not sharp… So, this research comes to inspect the relation between the quantity, and the level of satisfaction, and argument to prove that evidences gives. This research assumes that getting enough evidences leads to reduce faults, improves the auditing operation, and avoids risks. The research

The current research aims to identify the effect of the Bransford and Stein model on the achievement of fifth-grade literary students for geography and their reflective thinking. To achieve the objective of the research, the following two null hypotheses were formulated:

• There is no statistically significant difference at the significance level (0.05) between the average scores of the experimental group students who studied geography using the Bransford and Stein model and the average scores of the control group students who studied the same subject in the usual way in the achievement test. 2- There is no statistically significant difference at the significance level (0.05) between the average scores of the experimental gr

If the sovereignty of the state is reflected in the taxation of its citizens, this sovereignty can not be completed and completed only if it works on its part to collect its debts, whether voluntary or compulsory, and the debt of the debt arises from the will of the individual and the will of the state alone, The existing management of seizure and collection is based on an unequal relationship between the State and the debtor from which the obligation arises. Naturally, this relationship has obligations and rights on both parties. The researcher used a set of studies and previous research, books and other sources related to the subject of research. This was done through the theoretical and practical aspects, which focused on direct and i