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

Pesticides serve a crucial function in contemporary farming practices, safeguarding agricultural crops against pest infestations and boosting production outputs. However, indiscriminate use has caused environmental and human health damage. This study aimed to develop and validate a gas chromatography-flame ionization detection (GC-FID) methodology for the direct and routine analysis of spiromesifen residues in soil, leaves, and tomato fruits. The proposed method prioritizes simplicity by avoiding derivatization steps, offering advantages over existing approaches that utilize lengthy multi-step extraction or derivatization prior to GC analysis. A key novelty of this work is the development of a QuEChERS extraction coupled directly to GC-FID

Background: The goal of a root canal treatment is three dimensional obturation with a complete seal of the root canal system. The aim of this study was to evaluate and compare the effect of two warm obturation techniques, warm vertical compaction (WVC) and, carrier based obturation technique Gutta Core (GC), versus two cold obturation techniques, cold lateral compaction (CLC) and, single cone (SC) on push-out bond strength of bioceramic sealer (Total Fill) at three different root levels. Materials and Methods: Forty extracted maxillary first molars teeth with a straight round palatal root canal and mature apices were selected for this study. After sectioning the palatal roots to 11 mm from the root apex, the canals were prepared wit

The amino acids in the liver of chick embryo was analysed for ages (7, 11, 14 and 19) days incubation and small chicken aged (14) days after hatching and adult. The study recorded (18) amino acid, the highest concentration of amino acids in the liver of embryo age (7) days incubation was Cysteine (Cys) and in small chicken aged (14) day after hatching, the following amino acids were found: Asparagine (Asn), Alanine (Ala), Histidine (His), Threonine (Thr), Valine (Val), Lysine (Lys), as well as in adult the following amino acids were recorded the highest concentration: Aspartic (Asp), Glutamic (Glu), Serine (Ser), Arginine (Arg), Proline (Pro), Glycine (Gly), Tyrosine (Tyr), Methionine (Met), Isoleucine (Ile), Leucine (Leu) and phenyl alanin

The occurrence of two species of the genus Myxobolus Bütschli, 1882 (Myxozoa: Myxosporea) for the first time in Iraq from freshwater fishes.

Systemic lupus erythematosus (SLE) is the prototypic multisystem autoimmune disorder with a broad spectrum of clinical presentations encompassing almost all organs and tissues. Aimes of study determination of integrin- linked kinase 1(ILK-1) and anti-smith antibody(ASAB) levels in serum of Iraqi patients with systemic lupus erythematosus, in addition, that ILK-1 may be as a diagnostic marker of SLE disease, and study the effect of systemic lupus erythematosus on renal function in these patients. This study included 100 females’ patients with systemic lupus erythematosus attending to the Rheumatology Unit in Baghdad Teaching Hospital, Medical City, (Baghdad), in addition to 30 healthy females as controller group were chosen without any chr

Hydroxide upon the chemical composition and dry matter(DM) and organic matter(OM) digestibility . Rice straw was treated with 4% sodium hydroxide using 30% of DM basis moisture, and incubated at 40 ºC for 40 days., DM digestibility (DMD) was significantly affected (P<0.01) by the treatment , where DMD increased The objective of this experiment was to study the effect of physical form (long ,chopped and ground ) and washing rice straw treated with sodium from 42.32 to 45.41% , OM digestibility (OMD) and total digestible nutrient (TDN) increased(P<0.05) from 47.38 and 49.33 to 49.67 and 52.83% ,respectively. While hemicellulose content increased (P<0.05 ) from 261.71 to 268.17 gm/kg DM ,and metabolizable energy (ME) from 7.11 to 7.48 MJ/