IFRS 17 aims to provide a unified basis for accounting for all types of insurance contracts, including reinsurance contracts, in a manner that benefits both investors and insurance companies and enhances the ability of the financial statements of insurance companies for comparison between companies listed in financial markets around the world. According to this standard, insurance contracts are accounted for on the basis of the Asset-Liability Approach and the use of fair values that the standard requires updating regularly in order to provide more useful information to the users of financial statements, as a result of the failure of reporting requirements for insurance contr

Objectives: The study aimed to evaluate health behavior, evaluate Health Action Process Approach, determine the effectiveness of the Health Action Process Approach based the application of program on students’ engaging in regular physical exercise.

Methodology: The research design for this study was a quasi-experimental. The study sample included high school male students, the final sample size was(160 ) Non-probability sampling (convenience sample) are chosen, (80) students study group and (80) students control group.

Results: The results show there was no statistically significant difference in the HAPA constructs among family's socioeconomic class groups and less tha

Abstract  Liver cancer with hepatocellular carcinoma a serious clinical illness that progresses quickly and has a bad prognosis because to increased malignancy. Fibrosis is the precursor of liver cancer, which progresses to cirrhosis and carcinoma Diethylnitrosamine (DEN) is a chemical molecule that has been used as a carcinogenic agent to promote cancer in test animals because of its strong carcinogenic potential. Herbal plants have long been used as inexpensive, effective alternatives to pharmaceuticals in various liver-associated complications, since they contain many bioactive compounds useful in liver disorders. Hibiscus tiliaceus L. (Malvaceae) contain various phytochemicals in the plant extracts such as Flavonoids, phe

Technological and digital development has allowed the emergence of many methods of producing semantics on social media sites within semiotic and propagandistic frameworks. This is what made the image appear in different molds and shapes, especially as it is the first material for visual perception.
This made the Israeli propaganda discourse use it as an important tool to manage the content of suggestive messages with semiological connotations. By doing so, such tool uses social networking sites as an appropriate environment to achieve those goals, which are related to cases of manipulating emotions and minds. It, moreover, changes convictions, attitudes, trends and behaviors according to what the propaganda planner wants.
Many Isra

 Objectives: To find out the effectiveness of education program application on nurses-midwives' knowledge toward prevention and management of postpartum hemorrhage in delivery room and some socio demographic characteristics Methodology: a quasi -experimental "test-retest"design has carried throughout the present study with the application of a pre –test and post- test for nurses-midwives' knowledge toward postpartum hemorrhage. The study was conducted in six hospitals in Baghdad: Fatima Al – Zahra for Maternity and Pediatric, Al -Elwia maternity, Baghdad Teaching, AL-Imamine Al - Kadhimin Teaching, Al-Karckh maternity and Al-Yarmouk Teaching hospital for the period from 27^th May 

ABSTRACT Background:Hydrogen absorption and related degradation in the mechanical properties of Ni-Ti based orthodontic wires has been demonstrated following exposure to fluoride prophylactic agents. This study was designed to investigate the effects of three fluoride containing agents on the load deflection characteristics of heat activated nickel titanium arch wires during unloading phase. Material and method: Eighty specimens of heat activated nickel titanium arch wires were obtained from Ortho Technology Company, half of which had a 0.016 inch round and 0.019x0.025 rectangular. Ten specimens from both wire size were immersed in one of the tested fluoride prophylactic agents (neutral sodium fluoride gel, stannous fluoride gel or phos-flu

Abstract: The study aimed to investigate the effect of oral administration of hot aqueous extract of beetle cocoon Larinus maculatus Faldermann, in a two doses 50 and100mg/Kg/B.wt for 3 and 6 weeks respectively on the levels of serum glucose, weight of body, and lipid profile in male mice Mus musculus. The results revealed that there was a significant (p<0.05) decrease in serum glucose level was dose and period dependent. Weight of body also reduced significantly (p<0.05) with doses and period dependent. The lipid profile level significantly (p<0.05) decreased in dose and period’s manner in each of Total cholesterol (TC), Triglyceride (TG), High Density Lipoprotein- (HDL), Low Density Lipoprotein (LDL), and Very Low Density Lipoprotei

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                 This research demonstrates the importance of

All businesses seek to improve their levels of profits through various means, most notably their marketing channels, which ensure the delivery of their products to their customers in a safe manner in a timely manner. It considers losses to a minimum and that insurance companies place great interest in marine insurance losses because they often constitute huge amounts compared to other losses, hence the problem of research, which is centred on the type and size of the impact owned by the channel The Iraqi insurance company was chosen to be applied according to the intentional sample method because this company is closely related to the subject matter. The research has reached a set of conclusions, most notably that the choice of i