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 i

Objectives: To evaluate the effect of non-pharmacological pain relief methods on duration of labor stage.Methodology: A quasi-experimental study design was conducted during the period of (4th July 2018 through 24th October 2018) on non-probability of (60) women (30) of them were a control group and (30) were the study group whom admitted to Al-Elwyia Maternity Teaching Hospital suffering from labor pain. A questionnaire was used as a tool of data collection Descriptive& Inferential statistical analyses were used to analyze the data.Result: The highest percentages of study and control groups were in age group (< 20) years old, primary schools graduates, housewife, from "urban area", within low category of socioeconomic scale,

Objectives: To evaluate the effect of non-pharmacological pain relief methods on duration of labor stage.
Methodology: A quasi-experimental study design was conducted during the period of (4th July 2018 through 24th October 2018) on non-probability of (60) women (30) of them were a control group and (30) were the study group whom admitted to Al-Elwyia Maternity Teaching Hospital suffering from labor pain. A questionnaire was used as a tool of data collection Descriptive& Inferential statistical analyses were used to analyze the data.
Result: The highest percentages of study and control groups were in age group (< 20) years old, primary schools graduates, housewife, from "urban area", within low category of socioeconomic scal

BACKGROUND: Hospital training courses for pharmacy students were required to prepare students to meet the challenges of real-world hospital work. AIM: Because there have been few studies on the efficacy of such courses, we aimed to recognize recent graduates’ perceptions, benefits, and factors influencing the quality of hospital training courses for pharmacy students. METHODS: A qualitative study using a phenomenology approach was conducted in 2022 and included several hospitals in Baghdad, Iraq, using in-depth face-to-face individual-based semi-structured interviews. Until saturation, a convenient sample of recently graduated pharmacists was included. The obtained data were analyzed using a thematic content analysis approach

The study aimed at recognizing the availability of the cultural intelligence dimensions in social studies book at the high school in the kingdom of Saudi Arabia (curricula system- joint program). The study used the descriptive approach and content analysis method. As tools of the study, the study adopted a list of cultural list of indicators and dimensions that suits the secondary stage social curricula. It further adopted a content analysis form designed to analyze the social studies book in the secondary school in the kingdom of Saudi Arabia. The study has reached several results, the most significant results were: There is a difference in including the cultural intelligence dimensions in social studies book at high school in the kingd

The art of calligraphy is regarded as one of the tremendous and distinct products in the history of Islamic arts through the unparalleled high ranks it reached to, until it gained Islam's indication and became a symbol for it, in terms of its function linked to the calligraphy of the holy Qur'anic texts, where this merit formed a strong impulse in seeking its development, the emergence of the calligraphic constructs, including the calligraphic straps, is one of this continual seeking products, and an advanced stage at the level of technical and expressive development, and also one of the natural results generated by the development of fonts and the increase of their employing methods through what they recorded at the level of formal char

Water is necessary for sustainable development and healthy society.  Groundwater, often, is not sufficient and protected for direct human consumption. Due to increase in the density of population the requirement of water is increasing.  In this work, the assessment of groundwater quality was conducted in the south-west part of Basrah province. Spatial variations in the quality of groundwater in the study area have been analyzed utilizing GIS technique. The geochemical parameters of groundwater samples including pH, EC, TDS, Ca, Mg, Na, Cl, HCO₃, SO₄, and NO₃ were assessed in this study. Information maps of the study area have been actually prepared to make use of the GIS spatial

     An experimental investigation of the variation of argon discharge current with a glow and afterglow time intervals of a square discharge voltage was carried out at low pressure (6-11 mbar). The discharge was created between two circular metal electrodes of diameter (7.5 cm), separated horizontally by a distance (10 cm) at the two ends of a Pyrex cylindrical tube. A composite of two Gaussian functions has been suggested to fit and explain the variation graphs clearly. It is shown that the necessary times of glow and afterglow needed to attain a maximum discharge current are (70 us) and (60 us), respectively. The discharge current is observed to drop to the lowest value when the two times are serially longer than (85 us) and (72 u

Refractive indices (nD), viscosities (η) and densities (r) were deliberated for the binary mixtures created by dipropyl amine with 1-octanol, 1-heptanol, 1-hexanol, 1-pentanol and tert-pentyl alcohol at temperature 298.15 K over the perfect installation extent. The function of Redlich-Kister were used to calculate and renovated of the refractive index deviations (∆nD), viscosity deviations (ηE), excess molar Gibbs free energy (∆G*E) and excess molar volumes(Vm E). The standard errors and coefficients were respected by this function. The values of ∆nD, ηE, Vm E and ∆G*E were plotted against mole fraction of dipropyl amine. In all cases the obtained ηE, ∆G*E, Vm E and ∆nD values were negative at 298.15K. Effect of carbon atoms