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

     Agile methodologies are adopted extensively by many of the software industries as it is flexible in nature as well as can address the required changes in any phase of development. Authentic estimation of the software products is not an easy task as it requires continuous attention of the product owner. Effort and cost can be estimated in a proper manner to ensure the success of the project. In this article, we considered the Scrum-based Agile projects that are developed into several Sprints. We proposed an extension to an existing algorithm, based on a total of 36 success factors; that estimate the development cost and effort required to complete the project. For estimation and computations, we have taken a dataset of 12 project

Background Uric acid an independent risk factor for cardiovascular mortality is still disputed as several studies have suggested that hyperuricemia is merely associated with cardiovascular diseases because of confounding factors such as obesity, dyslipidemia, hypertension, use of diuretics and insulin resistance .Moreover, there is still no well-established pathophysio-logical link between hyperuricemia and the development of cardiovascular complications
Objectives: The purpose of the present study is to investigate the prevalence and the clinical correlation of hyperuricemia with cardiovascular risk factors in Karbalaa city in Iraq.
Subjects and method: The investigations were performed between October 200

This research aim to recognize
satisfy of life in the university's student and balance in satisfy of life
according to two type aveirable sex specific and find type and
relationship's director between satisfy of life and character big factors.
and known hom much that Factors in satisfy of life, the research sample
consist of (401) student male and female and from both specified in
Baghdad's University, researcher bult scale of Costa &McCrae Fore the
fire big Factors to Personality, research result That the university's
student low level of satisfy of life and there are no different statically if
they are scientific or human in their study. And there is positive and there
is positive and indicate relation

Background: Diabetes mellitus (DM) is a metabolic and vascular illness associated with two to four times coronary artery disease (CAD) events and mortality which correlate well with fasting, postprandial plasma glucose and HbA1c level. Other factors such as aging, gender, smoking, dyslipidaemia and hypertension also play an important role in diabetic micro- and macro-vascular complications. Type 2 DM is reported now to be CAD equivalent.
Patients and Methods: A cross sectional study of 118 patients including 90 males and 28 females being 63 diabetics and 55 non-diabetics over the period from March-November 2007 in Iraqi center for cardiac diseases who were underwent coronary angiographic study.
Results

This paper represents an experimentalattempt to predict the influence of CO2-MAG welding variables on the shape factors of the weld joint geometry. Theinput variables were welding arc voltage, wire feeding speed and gas flow rate to investigate their effects on the shape factorsof the weld joint geometry in terms of weld joint dimensions (bead width, reinforcement height, and penetration). Design of experiment with response surface methodology technique was employed to buildmathematical models for shape factors in terms of the input welding variables. Thepredicted models were found quadratic type and statistically checked by ANOVA analysis for adequacy purpose. Also, numerical and graphical optimizations were carried out

The present study included a collecting of 165 specimens form different sources,
93 isolates were identified as Escherichia coli depending on morphological and
biochemical tests in addition to automated systems such as VITEK 2 and api 20E.
All isolates under study developed high resistance toward cefotaxime, ceftazidime,
ceftriaxone, and ciprofloxacin estimated by minimum inhibitory concentration. Stool
and wound specimens characterized by harbouring the highest resistant isolates in a
percentage reached 100% against antibiotics under study. Insignificant differences
were found between isolates collected from males and females. Upon using disk
displacement method to detect extended spectrum beta lactamases (ESBL),