This research aims to address the most recent international standard in the field of insurance contracts, the International Financial Reporting Standard (IFRS17) and the theoretical framework of the standard in addition to the most important characteristics of the standard (IFRS17), as well as to identify the paragraphs of the modern standard, with the challenges its application in general and the use of the approach (inputs - operations - outputs) to present the challenges of its application in the Iraqi environment and specifically in the environment of Iraqi insurance sector companies (government), the research is based on the main premise that the identification of the requirements for the application of the International Fin

Human cytomegalovirus (HCMV) has a worldwide distribution and extremely common infections. The presence of HCMV genome and antigens has been detected in many kinds of human cancers especially breast cancer. In Iraq, the incidence of breast cancer generally exceeds any other type of malignancies among Iraqi population. The study was performed in the period between October 2016 and June 2017 in Central public health laboratory/Baghdad. It involve samples from 90 women including 60 breast cancer patients, 20 benign tumor patients, and 10 normal breast tissues. A blood sample was obtained from each woman included in this study. Anti-HCMV IgG antibody was presented in 9/10 (90%) of normal women, benign breast tumor patients 19/20 (95%) and malig

Asphaltene is a component class that may precipitate from petroleum as a highly viscous and sticky material that is likely to cause deposition problems in a reservoir, in production well, transportation, and in process plants. It is more important to locate the asphaltene precipitation conditions (precipitation pressure and temperature) before the occurring problem of asphaltene deposition to prevent it and eliminate the burden of high treatment costs of this problem if it happens. There are different models which are used in this flow assurance problem (asphaltene precipitation and deposition problem) and these models depend on experimental testing of asphaltene properties. In this study, the used model was equation of

This study focused on treating wastewater to remove phosphorus by adsorption onto naturaland local materials. Burned kaolin, porcelinite, bauxite and limestone were selected to be testedas adsorption materials.The adsorption isotherms were evaluated by batch experiments, studyingthe effects of pH, temperature and initial phosphorus concentration. The results showed that at pH6, temperature 20°C and 300 mg/l initial phosphorus concentration; the sorption capacity was0.61, 9, 10 and 13 mg/g at 10 h contact time, for burned kaolin, porcelanite, limestone and bauxiterespectively. As the pH increased from 2 to 10 the removal efficiency for the materials differs inbehaviour. The removal efficiency increased from 40 to 90 % for limestone, and dec

Receipt date: 12/28/2020 accepted date: 20/1/2021 Publication date: 12/31/2021

 This work is licensed under a Creative Commons Attribution 4.0 International License.

Russia has emerged as a rising and influential power in the international arena, especially with Vladimir Putin's assumption of power and his desire for the rise of Russia and the end of the "unipolarism" represented by the hegemony of the United States of

Based on collections made during March to September 2012. A totals of 58 species belong to 33 genera were identified from extra north to extra south of Erbil governorate, among them 30 species are registered as a new record to flora of Iraq. Most attention was paid to the most common and abundant lichens that present almost in most locations, which were Collema cristatum, Diploschistes scruposus, Lecanora dispersa, Lecanora murales, Pertusaria flavicunda, Placidium lacinulatum, Thelomma californicum and Verrucaria Maura.

       In this paper, the topic of forecasting the changes in the value of Iraqi crude oil exports for the period from 2019 to 2025, using the Markov transitional series based on the data of the time series for the period from January 2011 to November 2018, is real data obtained from the published data of the Central Agency Of the Iraqi statistics and the Iraqi Ministry of Oil that the results reached indicate stability in the value of crude oil exports according to the data analyzed and listed in the annex to the research.

Keywords: Using Markov chains

Cystic fibrosis (CF) is an autosomal recessive multisystem disease that results from mutation(s) of the cystic fibrosis transmembrane conductance regulator (CFTR) gene. More than 2100 mutations and polymorphisms have been reported in this gene so far. Incidence and genotyping of CF are under-identified in Iraq. This study aims to determine the types and frequencies of certain CFTR mutations among a sample of Iraqi CF patients. Two groups of patients were included: 31 clinically confirmed CF patients in addition to 47 clinically suspected patients of CF. All confirmed pa