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

The research includes the preparation of a new Schiff base(4-methyl-2-((2-phenyl hydrazineylidene)methyl)naphthalen-1-ol), which was subsequently, used to prepare a series of complexes using chlorides of Mn2+, Co2+, Cu2+, Cr3+, and Fe3+ ions. The synthesized compounds were characterized using various techniques such as elemental microanalysis (C.H.N), chloride content determination using Mohr’s method, FT-IR spectroscopy, UV-Visible, mass spectra, conductivity, DSC (Differential Scanning Calorimetry), and thermogravimetric analysis. Overall, the decay of the ligand and its metal complexes was recorded to determine their thermal stability and weight-loss profiles. The results indicated that ligand acts as a bidentate doner, coordinating wi

Photonic Crystal Fiber Interferometers (PCFIs) are widely used for sensing applications. This work presents the fabrication and the characterization of a relative humidity sensor based on a polymer-coated photonic crystal fiber that operates in a Mach- Zehnder Interferometer (MZI) transmission mode. The fabrication of the sensor involved splicing a short (1 cm) length of Photonic Crystal Fiber (PCF) between two single-mode fibers (SMF). It was then coated with a layer of agarose solution. Experimental results showed that a high humidity sensitivity of 29.37 pm/%RH was achieved within a measurement range of 27–95%RH. The sensor also showed good repeatability, small size, measurement accuracy and wide humidity range. The RH sensitivity o

Enhancing fatigue resistance in asphalt binders and mixtures is crucial for prolonging pavement lifespan and improving road performance. Recent advancements in nanotechnology have introduced various nanomaterials such as alumina (NA), carbon nanotubes (CNTs), and silica (NS) as potential asphalt modifiers. These materials possess unique properties that address challenges related to asphalt fatigue. However, their effectiveness depends on proper dispersion and mixing techniques. This review examines the mixing methods used for each nanomaterial to ensure uniform distribution within the asphalt matrix and maximize performance benefits. Recent research findings are synthesized to elucidate how these nanomaterials and their mixing proce

   The Sadi reservoir is one of the largest and most important unconventional tight oil reservoirs in southern Iraq. However, it suffers from low production rates, necessitating many development strategies that require a correct and reliable characterization of reservoir fluid properties. Whilst these properties are originally obtained from laboratory experiments, measurement errors often occur despite rigorous workflows, which negatively affect the calculation of reservoir fluid properties. This study utilizes the fluid thermodynamics characterization program (PVTp) to generate a reliable model for determining the oil properties of Sadi reservoir. A methodology was developed to simulate fluid thermodynamic tests, including Differ

Background: The study of human leukocytes (HLA) alleles, and haplotype frequencies within populations provide an important source of information for anthropological investigation, organ and hematopoietic stem cell transplantation as well as disease association, certain diseases showed association with specific alleles specially those of known or suspected hereditary origin or immunological basis, whether simple renal cyst is congenital or acquired is still unclear and need to be investigated.Objectives: To study the genetic aspect of simple renal cysts by detecting the gene frequency and the haplotype of HLA class I of patients with simple renal cysts, and to find the presence of these cysts in other family members.Method: Thirty patient

This paper suggests a novel optimal inverse Radial Basis Function (RBF) neural network model for the control of Twin Rotor Aerodynamic Systems (TRAS), such as Multi-Input–Multi-Output (MIMO) systems with high nonlinearity and coupling effects between channels. After analyzing and linearizing the dynamic model, TRAS is decoupled into two Single Input Single Output (SISO) systems, thereby creating vertical (pitch model) and horizontal (yaw model) systems. The relationship between the output angle of each subsystem and the input voltage is modeled using the inverse RBF neural network. The weights, biases, centers and widths of the Gaussian function are unknown parameters of the proposed inverse neural model, and they are obtained usi

This study explored the development and qualities of the response of electrochemical properties of enrofloxacin-selective electrodes using precipitation based on producing phosphotungstic, after utilizing a matrix of polyvinyl chloride (PVC) and dibutyl phthalate or dibutyl phosphate as a plasticizer. The resulting membrane sensors were an enrofloxacin-phosphotungstic electrode (sensors 1) and an ENR-DOP-PTA electrode (sensors 2). Linear responses of (ENR-DBPH-PTA) and (ENR-DOP-PTA) within the concentration ranges of 2.1×10^-6-10^-1 and 3.0×10^-6-10^-2 mol. L^-1, respectively, for both sensors were observed. Slopes of 51.61±0.24 and 39.40± 0.16 mV/decade and pH ranges equal to 2.5-8.5

The nuclear matter density distributions, elastic electron scattering charge formfactors and root-mean square (rms) proton, charge, neutron and matter radii arestudied for neutron-rich 6,8He and 19C nuclei and proton-rich 8B and 17Ne nuclei. Thelocal scale transformation (LST) are used to improve the performance radial wavefunction of harmonic-oscillator wave function in order to generate the long tailbehavior appeared in matter density distribution at high . A good agreement resultsare obtained for aforementioned quantities in the used model.