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Auditing the technical reserves of the aircraft body insurance branch and its reflection on the fairness of the financial statements : applied research in the National Insurance Company
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The research gained its importance from the importance of technical reserves in the insurance activity and its impact on the result of the activity of insurance companies and their financial position and thus reflected on the insurance prices as the technical reserves are one of the most important and most valuable budget items usually, as well as that the insurance activity has a role in maintaining economic development where some countries develop laws and instructions for the formation of those reserves binding application to insurance companies and the fact that the financial statements in general are of interest to shareholders, banks, the General Tax Authority and other beneficiaries In the insurance activity as policyholders and the need of all these beneficiaries for reliable and credible accounting information, which makes it the auditor's responsibility to verify the integrity of measurement and disclosure of those technical reserves by obtaining reasonable assurance that the financial statements are free from material misrepresentations resulting from fraud or error، The research has reached several conclusions, the most important of which was not estimated technical reserves in accordance with the technical foundations in the insurance activity, as well as the company's non-compliance with the laws and instructions issued in this regard, and the research reached several recommendations, the most important of which is the need for the company's commitment to the technical foundations for estimating technical reserves as well as compliance with the laws and instructions issued in this regard.                                                                                                                                     

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Publication Date
Wed Mar 04 2026
Journal Name
Journal Of Molecular Pathology
From Dysbiosis to Tissue Destruction: Periodontal Pathogens as Inducers of Gingival Epithelial–Mesenchymal Transition (A Narrative Review)
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Periodontitis is a dysbiosis-driven inflammatory disease in which a pathogenic subgingival biofilm disrupts the host–microbe equilibrium and promotes progressive loss of tooth-supporting tissues. While periodontal destruction has traditionally been explained mainly through the host immune response, increasing experimental and clinical evidence suggests that epithelial–mesenchymal transition (EMT)-like changes in the gingival epithelium may contribute to barrier failure and tissue remodeling during disease progression. EMT is characterized by reduced epithelial adhesion and polarity, alongside a shift toward a mesenchymal-like phenotype with enhanced motility and impaired epithelial barrier function. This narrative review focuses

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Publication Date
Tue Oct 15 2024
Journal Name
Civileng
Structural Performance of a Hollow-Core Square Concrete Column Longitudinally Reinforced with GFRP Bars under Concentric Load
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Concrete columns with hollow-core sections find widespread application owing to their excellent structural efficiency and efficient material utilization. However, corrosion poses a challenge in concrete buildings with steel reinforcement. This paper explores the possibility of using glass fiber-reinforced polymer (GFRP) reinforcement as a non-corrosive and economically viable substitute for steel reinforcement in short square hollow concrete columns. Twelve hollow short columns were meticulously prepared in the laboratory experiments and subjected to pure axial compressive loads until failure. All columns featured a hollow square section with exterior dimensions of (180 × 180) mm and 900 mm height. The columns were categorized into

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Publication Date
Wed Aug 10 2022
Journal Name
International Journal Of Biomaterials
Use of Eggshells as Bone Grafts around Commercially Pure Titanium Implant Screws Coated with Nano Calcium Sulfate
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Background. Implant insertion in regions with poor bone quantity, such as the posterior maxilla, is potentially associated with an increased rate of implant failure. Calcium sulfate can be used as the coating material for commercially pure titanium (CpTi) and as the bone graft material around implants when bound to eggshell powder to enhance the bone quality and quantity of bone defect regions. This study performed a torque removal test to evaluate the effectiveness of eggshell powder as a bone substitute for filling bone defects around CpTi-coated implants coated with nanocrystalline calcium sulfate. Materials and Methods. Eighty screw implant designs were used in the tibiae of 20 white New Zealand rabbits. A total of uncoated 20 s

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of Engineering
Extraction of Manganese Element from Electric Arc Furnace Steel Slag (EAFS) by Liquid-liquid extraction (LLE) method
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This research investigates manganese (Mn) extraction from Electric Arc Furnace Steel Slag (EAFS) by using the Liquid-liquid extraction (LLE) method. The chemical analysis was done on the slag using X-ray fluorescence, X-ray diffraction, and atomic absorption spectroscopy. This work consisted of two parts: the first was an extensive study of the effect of variables that can affect the leaching process rate for Mn element from slag (reaction time, nitric acid concentration, solid to liquid ratio, and stirring speed), and the second part evaluates the extraction of Mn element from leached solution. The results showed the possibility of leaching  83.5 % of  Mn element from the slag at a temperature of 25°C, nitric acid co

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Publication Date
Fri Jan 24 2025
Journal Name
International Journal Of Sustainable Development And Planning
Simulating Natural Systems for Urban Intelligence: A Case Study of Dora Municipality, Baghdad, for Sustainable Urban Development
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The rapid sprawl in urban areas caused by excessive production and consumption of goods (as driven by local poor social choices) has inevitably resulted in a major burden due to environmental degradation worldwide. Unfortunately, these traditional models of urban planning fail to properly account for the intricacies that permeate a modern city and are deficient in terms of their approach as they shape themselves within an environment largely divorced from natural systems, resulting in vast mismanagement of resources, guiding cities down trajectories where growth destroys both physical and cultural landscapes. As cities suffer from increasing scarcity, we advocate for regeneration and resilience to be embedded in advanced urban design approa

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Publication Date
Sat Dec 02 2023
Journal Name
Journal Of Engineering
Performance Assessment of Pile Models Chemically Grouted by Low-Pressure Injection Laboratory Device for Improving Loose Sand
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The complexity and partially defined nature of jet grouting make it hard to predict the performance of grouted piles. So the trials of cement injection at a location with similar soil properties as the erecting site are necessary to assess the performance of the grouted piles. Nevertheless, instead of executing trial-injected piles at the pilot site, which wastes money, time, and effort, the laboratory cement injection devices are essential alternatives for evaluating soil injection ability. This study assesses the performance of a low-pressure laboratory grouting device by improving loose sandy soil injected using binders formed of Silica Fume (SF) as a chemical admixture (10% of Ordinary Portland Cement OPC mass) to di

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Publication Date
Fri Feb 03 2023
Journal Name
Buildings
Flexural Performance of a Novel Steel Cold-Formed Beam–PSSDB Slab Composite System Filled with Concrete Material
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In this study, the flexural performance of a new composite beam–slab system filled with concrete material was investigated, where this system was mainly prepared from lightweight cold-formed steel sections of a beam and a deck slab for carrying heavy floor loads as another concept of a conventional composite system with a lower cost impact. For this purpose, seven samples of a profile steel sheet–dry board deck slab (PSSDB/PDS) carried by a steel cold-formed C-purlins beam (CB) were prepared and named “composite CBPDS specimen”, which were tested under a static bending load. Specifically, the effects of the profile steel sheet (PSS) direction (parallel or perpendicular to the span of the specimen) using different C-purlins c

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Publication Date
Mon Jan 01 2024
Journal Name
Aip Conference Proceedings
Strengthening or rehabilitation of reinforced concrete (RC) beams using carbon fiber reinforced polymer (CFRP) composites: A review
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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
استعمال الاستدارة و فرز الاستدارة في تفسیر نمط توزیع واشكال وحدات خرائط الترب في مشروع المسیب الكبیر
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Large – Almusseiyab soils survey project in mid Mesopotamian plain have
been chosen , because of its variation in soil series and reiteration map units, to
calculate the roundness of map units and roundness sorting values, in order to use
them as a pattern of map units shapes which help in interpret the distribution and
shapes of map units, which they were (18) soil series in (141) reiteration. Calculate
each map units roundness have been done and its value ranged between (0.09) to
(0.51), The average of roundness ranged between (0.250) for each MM1, MW5
soil series ,and (0.317) for DW45 . 99.30 % of samples were not good roundness
and with many sineuosity. The second group was a largest percentage 38.88 % with<

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
تقویم أداء الطلبة المطبقین في أقسام علوم القرآن والتربیة الاسلامیة في كلیات التربیة من وجھة نظر مشرفیھم
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The study falls in Five chapters as follows:
Chapter One : definition of the Study including:
1. The problem of the study: the current study tries to answers two questions;
First: the effectiveness of the performance of the applicants in the department of Quran
Sciences and Islamic Education in the colleges of Education according the point of view of
their supervisors.
Second: what is the future vision for teacher training according to the assessment of the
performance of the applicant students?
2. The importance of the study: the application or the field training is of an important role
in the process of training the students for teaching; as it is considered the real scale of
success in the processes of ac

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