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

Background: Coronavirus pandemic (COVID-19) has enormously affected various healthcare services including the one of community pharmacy. The ramifications of these effects on Iraqi community pharmacies and the measures they have taken to tackle the spread of COVID-19  is yet to be explored. In this cross sectional survey, infection control measures by community pharmacies in Sulaimani city/Iraq has been investigated.        

Methods: Community pharmacists were randomly allocated  to participate in a cross-sectional survey via visiting their pharmacies and filling up the questionnaire form.

Results and discussion:

Background: Healing of a tooth extraction socket is a complex process involving tissue repair and regeneration. It involves chemotaxis of appropriate cells into the wound, Transformation of undifferentiated mesenchymal cells to osteoprogenitor cells, proliferation and differentiation of committed bone forming cells, extracellular matrix synthesis, mineralization of osteoid, maturation and remodeling of bone. These cellular events are precisely controlled and regulated by specific signaling molecules. Some of these like transforming growth factor beta (TGF-?), vascular endothelial growth factor (VEGF), bone morphogenetic proteins (BMP) and insulin like growth factors (IGF) are well conserved proteins involved in the initial response to injur

The organic compound imidazole has the chemical formula C3N2H4. Numerous significant biological compounds contain imidazole. The amino acid histidine is the most prevalent. The substituted imidazole derivatives have great potential for treating a variety of systemic fungi infections. Thiourea is an organosulfur compound with the formula SC(NH2)2. It is a reagent in organic synthesis. In this paper, some new imidazole and thiourea derivatives are synthesized, characterized, and studied for their biological activity. These new compounds were synthesized from the starting material terephthalic acid, which was transformed to corresponding ester [I] by the refluxing of diacid with methanol in the presence of H2SO4 as a catalyst, compound [I] con

ZnO organic hybrid junction (electroluminescence EL device) was fabricated using phase segregation method. ZnO-nanoparticle (NPs) was prepared as a colloidal by self–assembly method of Zinc acetate solution with KOH solution. Nanoparticle is employed to form organic-inorganic hybrid film and generate white light emission, while N,N’–diphenyl-N,N’ –bis(3-methylphenyl)-1,1’-biphenyl 4,4’-diamine (TPD) and polymethyl methacrylate (PMMA) are adopted as the organic matrices. ZnO NPs was used to fabricate TPD: PMMA: ZnO NPs hybrid junction device. The photoluminescence (PL) and electroluminescence (EL) spectra of the TPD: PMMA: ZnO NPs hybrid device provided a broad emission band covering entirely the visible spectrum (∼350-∼700

In this paper, we derive and prove the stability bounds of the momentum coefficient µ and the learning rate ? of the back propagation updating rule in Artificial Neural Networks .The theoretical upper bound of learning rate ? is derived and its practical approximation is obtained

China and India are considered both rising countries, and both are among the world's most populous and fastest growing economies. The long-term growth of both China and India has reinforced the importance of their bilateral relationship. The relations between China and India are complex, as relations between them have undergone great changes during the past seven decades, ranging from friendship to hostility. This study proceeds from the hypothesis that the nature and path of Sino-Indian relations after 2013 are affected by several factors and variables, some of which represent opportunities, others represent challenges and obstacles. Several opportunities have contributed to the reformulation of bilateral relations in terms of mutual ga

In this paper, two types of iron oxide nanomaterial (Fe3O4) and nanocomposite (T-Fe3O4) were created from the bio-waste mass of tangerine peel. These two materials were utilized for adsorption tests to remove cefixime (CFX) from an aqueous solution. Before the adsorption application, both adsorbents have been characterized by various characterizations such as XRD, FTIR, VSM, TEM, and FESEM. The mesoporous nano-crystalline structure of Fe3O4 and T-Fe3O4 nanocomposite with less than 100-nm diameter is confirmed. The adsorption of the obtained adsorbents was evaluated for CFX removal by adjusting several operation parameters to optimize the removal. The optimal conditions for CFX removal were found to be an initial concentration of 40 and 50 m

Bacteria could produce bacterial nanocellulose through a procedure steps: polymerization and crystallization, that occur in the cytoplasm of the bacteria, the residues of glucose polymerize to (β-1,4) lineal glucan chains that produced from bacterial cell extracellularly, these lineal glucan are converted to microfbrils, after that these microfbrils collected together to shape very pure three dimensional pored net. It could be obtained a pure cellulose that created by some M.O, from the one of the active producer organism like Acetic acid bacteria (AAB), that it is a gram -ve, motile and live in aerobic condition. The bacterial nanocellulose (BNC) have great consideration in many fields because of its flexible properties, features

The research problem focused through the researcher's experience in the gymnastics game and the lack of use of educational models that give the student an important role in the educational process, so it became necessary to identify the type of prevailing style for students, and the need for diversity in the use of educational models based on scientific theories, including the Daniel Document model. Based on three theories of learning, which are structural, behavioral, and meaningful learning. The research aimed to identify the effect of using the Daniel model for people with two types of brain control (left and right) to learn the skill of the Cartwheel in artistic gymnastics for students of the second stage. The researcher used the experi