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

The research aims to clarify the response of the GDP to the M1 shock. It includes access to the results using standard methods, where the standard model was built according to quarterly data using the program STATA 17. According to the joint integration model ARDL, the research found a long-term equilibrium positive for the relationship between GDP and the money supply in Iraq, as the change in the money supply by a certain percentage will lead to a change in GDP by about 71% of that percentage. In the event of a shock in the Iraqi economy, the impact of the M1 will differ from what it was before the shock, as the shock will increase its effectiveness towards GDP by about 10% more than before the shock. At the same time, the relationship

         Vocational education is the basis of contemporary educational movement that aims at satisfying human needs. Societies can develop their human resources via setting programs for the working class as an aspect of the comprehensive national development. Vocational education is the main source of technical cadres the Iraqi labor market requires of the vocational preparatory schools to provide after three years of schooling.

        The vocational schools of the governorate of Basra have a number of problems that lead to the lack of proficiency of their graduates. This study is an attempt to identify these problems or obstacles

The research sheds light on an important religious sect that played a fundamental role in the structure of the Iraqi society in general and the Baghdadi society in particular, in which the Jews in general and the Jewish women in particular played an active role in the culture and heritage of Baghdadi society. The educational, cultural and artistic activity of Jewish literacy is a model for study.

       The current research aims to build a training program for chemistry teachers based on the knowledge economy and its impact on the productive thinking of their students. To achieve the objectives of the research, the following hypothesis was formulated:

   There is no statistically significant difference at (0.05) level of significance between the average grades of the students participating in the training program according to the knowledge economy and the average grades of the students who did not participate in the training program in the test of productive thinking. The study sample consisted of (288) second intermediate grade students divided into (152) for the control group

This research was distributed into two sections, the first section was concerned with the concept of value for De Saussair and its methodological impact on his linguistic structural conceptions with respect of the distinction between synchronism and diachronism, the value role of linking function between the sounds and the though, the basing of his theoretical conception on the language being a form and not a material according to this principle and the value impact on the demonstration that the linguistic element acquires its functional importance from the relations inside the language system. It also stopped at the methodological impact of value on defining the analytical linguistic unit and the value role in semantics through the prin

The current study aims to investigate the second cycle students’ motives for using electronic games in Oman. The sample consisted of (570) students, (346 males and 224 females). The participants completed an open-ended question which was analyzed based on ground theory. The results showed that (46.820%) of the males and (77.678) of the females played electronic games for pleasure, entertainment, and fun. This first category of motivation got the highest percentage of frequency (58.947%). The motive to become a hacker, a popular YouTuber got the lowest percentage (2.280%). Other students’ motives toward playing electronic games included: filling the leisure time, overcoming boredom, feeling adventures, getting science fiction and chal

Grapes and grape seeds are important samples employed for environmental medical studies . The air of this work was to identify and concentration calculation of the elements in grapes fruit and thier seeds by using X-Ray fluoresces technique (XRF) . Samples were collected from Abo Ghraib of Baghdad city ,the grape seeds were obtained from those samples . Both samples were taken under experimental procedure to obtain the sample which were ready for analysis . The samples were then submitted to experimental conditions using a radiation source and then samples were applied for counting analysis shows the elements Na , Mg , Al , Si , P , S , Cl , K , Ca , and Sr as major components of the samples. Fe , Sr , I , Ba and V were

Nanoparticles (NPs) based techniques have shown great promises in all fields of science and industry. Nanofluid-flooding, as a replacement for water-flooding, has been suggested as an applicable application for enhanced oil recovery (EOR). The subsequent presence of these NPs and its potential aggregations in the porous media; however, can dramatically intensify the complexity of subsequent CO2 storage projects in the depleted hydrocarbon reservoir. Typically, CO2 from major emitters is injected into the low-productivity oil reservoir for storage and incremental oil recovery, as the last EOR stage. In this work, An extensive serious of experiments have been conducted using a high-pressure temperature vessel to apply a wide range of CO2-pres