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Form that is a Proposed of Procedures for Auditing the Technical Reserves of General Insurances Branches in the Insurance Activity : applied research

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 not include the existence of detailed procedures to verify the integrity of the estimates of technical allocations as well as to verify that the company complies with the laws and instructions in this regard and thus reflected on the entire audit process and expressing an incorrect opinion towards the financial statements The research also reached many recommendations, the most important of which is the need for detailed procedures by the auditor to verify the integrity of the estimates of technical provisions There are no distortions in those estimates.

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Publication Date
Thu Aug 03 2023
Journal Name
Journal Of Legal Sciences
Recruitment of Persons in Terrorist Organizations, his Techniques, his Methods - UAE Law as a Model

This study aims to investigate the nature of the recruitment of people into terrorist organizations that have spread in international societies, this phenomenon that did not arise out of a vacuum, but rather that it has its causes and its intellectual, psychological, political, and social motives, as well as economic and educational motives. These reasons may be intertwined with each other, so today we are facing an important and dangerous issue launched by terrorist organizations, by recruiting certain people, who are carefully selected and according to specific specifications, taking advantage of their social and family problems, the class differences they suffer from in their societies, and their desire for revenge, for their feelings

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Publication Date
Thu Feb 01 2024
Journal Name
Baghdad Science Journal
Studying the Effect of Curcumin (Standard & Supplements) and Zinc on the Concentrations of Glucose, Insulin, HOMA-IR, and Anti-Mullerian Hormone in PCOS-Model Rats

The goal of the current study was to investigate the effects of curcumin in both formulas (supplement and standard), zinc, and then use them together to show their effect on the levels of glucose, insulin, insulin resistance (IR), and anti-mullerian hormone (AMH) in the model of female rats with induced polycystic ovary syndrome (PCOS) using 1mg/kg/day of letrozole for 21 days followed by a treatment period of 14 days including different treatments of zinc 30 mg/kg, curcumin standard 200 mg/kg, curcumin supplement 200 mg/kg, (curcumin standard plus zinc), (curcumin Supplement plus zinc) and metformin as a standard treatment. After the treatment, all female rats were sacrificed, and blood samples were collected from the inferior vena cava

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Evaluation of Chlamydia Pneumoniae IgG in a Sample of Rheumatoid Arthritis Patients

Thirty serum samples of patients suffering from rheumatoid arthritis after screening of rheumatoid factor, C-reactive protein and ESR were collected and including in present study to detect the IgG antibody against Chlamydia pneumoniae by ELISA test. The results showed only 2(6%) patients had seropositive of C. pneumoniae, this lead to suggest that C. pneumoniae may be one of the etiological or trigger factor in patients of rheumatoid arthritis.

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Publication Date
Wed Jul 01 2009
Journal Name
Journal Of The Faculty Of Medicine Baghdad
A study of 54 cases of cerebellar Astrocytoma (In paediatric age group)

Background: cerebellar astrocytroma is the commonest paediatric posterior fossa tumor.
Patients and method: 54 patients taken from the neuro-surgical unit in the specialized surgical hospital from Aug 1995 till March 2003, all patients studied thoroughly age, gender, Presentation, Radiological diagnoses, surgery, additive therapy & final outcome including 5 years survival &
conclusion is reached.
Results and discussion: the results show that more than half of the patients were at age 5-7 years with very slight male predominance, most cases diagnosed by CT, some with MRI or MRI
alone.Surgery was done for all cases & 16 patients' preceeded by VP shunt. The final out come is compared with other si

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Publication Date
Fri May 28 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A Study of Chemical Content in Some Species of Tribe Apieae / Apiace

In this study, the flavonoid and alkaloid content in the alcoholic extract of the shoots and flowers were identified in four species of the tribe Apieae / Apiacese : Ammi majus, Ammi visgana, Anethum graveolens and Foeniculum  vulgaris, and the flavonoids that were detected are (Apigenin, Coumarin, Kaempferol and Quercetin). The species Foeniculum vulgaris has recorded the highest concentration of total flavonoid content (Shoots and Flowers) among the studied species, reaching 4139.2 µg / ml. The total alkaloids are estimated for these species, and the Foeniculum vulgaris has recorded the highest concentration of the total alkaloid content as well.

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Publication Date
Mon Jul 29 2019
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Ultrasound Findings of MammographicallyDense Breasts in a Sample of Iraqi Female PatientsDOI:https
Background: Breast problems including breast cancer have been increasing in Iraq during the recent years. Yet, early detection and screening programs using mammography mainly with complementary ultrasound had dramatically decreased the mortality rates from this emerging disease.
Objective: To assess the dense breast detected by mammography for the presence of any hidden
suspicious lesion by using ultrasound.
 Patients and methods:  this is a cross - sectional study on 53 female patients who came for breast cancer
screening or attended the Breast Clinic in the Oncology Teaching Hospital of the M
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Publication Date
Mon Aug 01 2022
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
A survey of deepfakes in terms of deep learning and multimedia forensics

Artificial intelligence techniques are reaching us in several forms, some of which are useful but can be exploited in a way that harms us. One of these forms is called deepfakes. Deepfakes is used to completely modify video (or image) content to display something that was not in it originally. The danger of deepfake technology impact on society through the loss of confidence in everything is published. Therefore, in this paper, we focus on deepfakedetection technology from the view of two concepts which are deep learning and forensic tools. The purpose of this survey is to give the reader a deeper overview of i) the environment of deepfake creation and detection, ii) how deep learning and forensic tools contributed to the detection

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Publication Date
Tue Apr 01 2014
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Advanced and conventional molecular techniques in the diagnosis of Mycoplasma pneumoniae in patients with respiratory tract infection

Background:-M. pneumoniae is an important human pathogen that produces community-acquired respiratory tract infection. Diagnosis of M. pneumoniae infection is challenging and crucial for the timely initiation of the effective antibiotic therapy.
Objective: This study has been undertaken to detect M. pneumoniae in respiratory samples (throat swabs, throat wash and sputum) in patients with respiratory tract infection qualitatively by conventional polymerase chain reaction (PCR). Also, more advanced one, real time PCR was used to determine mycoplasmal target gene qualitatively and quantitatively.
Patients and methods: The study was performed on Seventy-five patients and thirty healthy subject as control. Genomic DNA was extracted and

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Publication Date
Thu Sep 01 2016
Journal Name
Chem Istry & Chem Ical Technology
SYN TH ESIS, CH ARACTERIZATION AN D AN TIM ICROBIAL ACTIVITY OF N EW N UCLEOSIDE AN ALOGUES FROM BEN ZOTRIAZOLE

Novel derivatives of 1-(´1, ´3, ´4, ´6-tetra benzoyl-β-D-fructofuranosyl)-1H- benzotriazole and 1-(´1, ´3, ´4, ´6-tetra benzoyl-β-D-fructofuranosyl)-1H- benzotriazole carrying Schiff bases moiety were synthesised and fully characterised. The protection of D- fructose using benzoyl chloride was synthesized, followed by nucleophilic addition/elimination between benzotria- zole and chloroacetyl chloride to give 1-(1- chloroacetyl)- 1H-benzotriazole. The next step was condensation reaction of protected fructose and 1-(1-chloroacetyl)-1H- benzotriazole producing a new nucleoside analogue. The novel nucleoside analogues underwent a second conden- sation reaction with different aromatic and aliphatic amines to provide new Schiff b

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Publication Date
Tue Jul 18 2023
Journal Name
Research On Chemical Intermediates
Effectual and rapid synthesis of bis(pyrazolyl)methanes and pyrazolopyranopyrimidines catalyzed by nano-[TSPSED][Cl]2 and investigating their biological activity

This investigation reports application of a mesoporous nanomaterial based on dicationic ionic liquid bonded to amorphous silica, namely nano-N,N,N′,N′-tetramethyl-N-(silican-propyl)-N′-sulfo-ethane-1,2-diaminium chloride (nano-[TSPSED][Cl]2), as an extremely effectual and recoverable catalyst for the generation of bis(pyrazolyl)methanes and pyrazolopyranopyrimidines in solvent-free conditions. In both synthetic protocols, the performance of this catalyst was very useful and general and presented attractive features including short reaction times with high yields, reasonable turnover frequency and turnover number values, easy workup, high performance under mild conditions, recoverability and reusability in 5 consecutive runs without lo

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