The research aims to use performance indicators and financial criteria in evaluating the economic feasibility of the company's insurance portfolios. In addition to identifying the strengths and weaknesses in portfolio's performance to enhance the strengths and address the weaknesses. This is consistent with research problem that dealt with the performance indicators, economic feasibility of company's portfolios and contributing to their improvement, reducing the financial and insurance risks associated with company's business. The research’ sample is represented by the Iraqi Insurance Company as it is one of the oldest financial institutions operating in the insurance sector. It has identified (5) insurance portfolios (marine, engineer

Background: Thyroid surgery is most common endocrine surgery in general surgical practice. Objectives: the aim of this work is to evaluate the feasibility, benefits and outcomes of open mini-incision thyroidectomy and compared the results with that of conventional thyroidectomy. The comparison between the two groups was in term of incision length, amount of blood loss, time of operation, postoperative pain, hospital stay and the cosmetic outcomes.Type of the study: this is a single-blinded randomized controlled studyMethods: This study compared the advantages and outcomes of 22 patients subjected to mini-incision thyroidectomy (Group A) with the equal numbers of patients subjected to conventional thyroidectomy (Group B).Results: the oper

This research aims to clarify the importance of an accounting information system that uses artificial intelligence to detect earnings manipulation. The research problem stems from the widespread manipulation of earning in economic entities, especially at the local level, exacerbated by the high financial and administrative corruption rates in Iraq due to fraudulent accounting practices. Since earning manipulation involves intentional fraudulent acts, it is necessary to implement preventive measures to detect and deter such practices. The main hypothesis of the research assumes that an accounting information system based on artificial intelligence cannot effectively detect the manipulation of profits in Iraqi economic entities. The researche

The serum protein test includes measurement of the level of total protein(albumin, globulin). Fetuin-A is a blood protein made in liver. It can inhibit insulin receptor, enhance insulin sensitivity and make the individuals more likely to develop type 2 diabetes, then disorder in lipid profile (Total cholesterol(TC), low density lipoprotein cholesterol (LDL-c), high density lipoprotein cholesterol (HDL-c), Triglyceride(TG) and very low density lipoprotein cholesterol (VLDL-c) . To evaluate Fetuin-A, total protein, albumin, globulin, HbAlc and lipid profile in 200 adult and elderly Iraqi patients with type 2 Diabetes Mellitus were taken and compare them with 200 subjects as a healthy control. The laboratory analysis(for patients and

Pulsed laser ablation in liquid (PLAL) has become an increasingly important technique for metals production and metal oxides nanoparticles (NPs) and others. This technique has its many advantages compared with other conventional techniques (physical and chemical). This work was devoted for production of zirconia (ZrO2) nanoparticles via PLAL technique from a solid zirconium target immersed in a wet environment in order to study the effect of this environment on the optical properties and structure of ZrO2 nanoparticles. The solutions which used for this purpose is distilled water (D.W). The produces NPs were characterized by mean of many tests such as UV-visible (UV-Vis.), transmission electron microscope (TEM) and Z-Potential. The UV-Vis.

Background: The desire for an attractive appearing fixed orthodontic appliance fueled the use of ceramic brackets and clear accessories. Elastics are one of the most versatile materials available to orthodontists so studying their effect on the esthetic appearance is important. This an in vivo study, conducted to evaluate the effect of exposing stretched clear elastomeric ligatures to the oral environment from four different companies (OrthoTechnology, Morelli, Ortho Organizer, and Ormco). Materials and Methods: A total of 240 elastomeric modules were examined, 60 modules from each brand. Each of the 60 patients enrolled in the study, received 4 elastomeric modules on the 4 lower incisors, one from each brand. The specimens were placed on t

Background: Dental casts come into direct contact with impression materials and other items that are contaminated by saliva and blood from a patient's mouth, leaving the casts susceptible to cross-contamination. The disinfectant solutions of the impression materials cause various adverse reactions. Therefore, disinfection of dental casts may be effective in preventing cross infection. This study was carried out to evaluate the surface hardness, dimensional accuracy, reproduction of details and surface porosity of type III, type IV and type IV extra hard dental stone after immersion in and spray by using SOLO and Sodium hypochlorite disinfectant solutions. Materials and methods: 240 Stone samples were prepared in rubber rings, A total of 60