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

This research study focuses on fundamental questions. It deals with the content of the critical reviews through which the most important sources that undermine the renaissance of the Islamic human society can be concluded. It is the vague fetishization of the sacred between religion, politics, and ideas, which members of society live in  and which raised the dust of closed-minded fanaticism that led to the return of deviant extremism. It is oppression, violence, and domination, all of which are professional tools in the manufacture of the ideology of extremism in all its forms. Here,  the idea matured in giving a human, intellectual and philosophical overview that mixed the required drawing in the formulation of scientific cont

In this paper, we define a cubic bipolar subalgebra, $BCK$-ideal and $Q$-ideal of a $Q$-algebra, and obtain some of their properties and give some examples. Also we define a cubic bipolar fuzzy point, cubic bipolar fuzzy topology, cubic bipolar fuzzy base and for each concept obtained some of its properties.

A rapid, simple and sensitive spectrophotometric method for the determination of trace amounts of chromium is studied. The method is based on the interaction of chromium with indigo carmine dye in acidic medium and the presence of oxalates as a catalyst for interaction, and after studying the absorption spectrum of the solution resulting observed decrease in the intensity of the absorption. As happened (Bleaching) for color dye, this palace and directly proportional to the chromium (VI) amount was measured intensity of the absorption versus solution was figurehead at a wavelength of 610 nm. A plot of absorbance with chromium (VI) concentration gives a straight line indicating that Beer’s law has been obeyed over the range of 0.5

Water Quality Index (WQI) as a tool to assess the water quality status provides advice related to the use of water quality monitoring data and it is a way for combining the complex water quality data into a single value or single statement.The present study was conducted on Al- Hilla river in the middle of Iraq from August 2012 to July 2013 at five selected stations in the river, from Al- Musaib city to Al- Hashimya at the south of Hilla to determine its suitability for aquatic environment (GWQI), drinking water (PWSI) and irrigation (IWQI).This index offers a useful representation of the overall quality of water for public or any intended use as well as indicating pollution, water quality management, and decision making. According to th

The researchers have a special interest in studying  Markov  chains as one of the probability samples which has many applications in different fields. This study comes to deal with the changes issue that happen on budget expenditures by using statistical methods, and Markov chains is the best expression about that as they are regarded reliable  samples in the prediction process. A transitional matrix is built for three expenditure cases (increase ,decrease ,stability) for one of budget expenditure items (base salary) for three directorates (Baghdad ,Nineveh , Diyala) of one  of the ministries. Results are analyzed by applying  Maximum likelihood estimation  and Ordinary least squares  methods resulting

Thin films of vanadium oxide nanoparticles doped with different concentrations of europium oxide (2, 4, 6, and 8) wt % are deposited on glass and Si substrates with orientation (111) utilizing by pulsed laser deposition technique using Nd:YAG laser that has a wavelength of 1064 nm, average frequency of 6 Hz and pulse duration of 10 ns. The films were annealed in air at 300 °C for two hours, then the structural, morphological and optical properties are characterized using x-ray diffraction (XRD), Field emission scanning electron microscopy (FESEM) and UV-Vis spectroscopy respectively. The X-ray diffraction results of V2O5:Eu2O3 exhibit that the film has apolycrystalline monoclinic V2O5 and triclinic V4O7 phases. The FESEM image shows a h

In this research was the study of a single method of estimation and testing parameters mediating variables (Mediation) in a specimen structural equations SEM a bootstrap method, for the purpose of application of the integrated survey of the situation Marital data and health mirror Iraqi (I-WISH) for the year 2011 from the Ministry of Planning - device Central Bureau of Statistics, and applied to the appropriate data from the terms of the data to a form of structural equation SEM using factor analysis affirmative (Confirmatory Factor analysis) CFA As a way to see the match variables that make up the model, and after confirming the model matching or suitability are having the effect of variables mediation in the model tested by the

Wearable sensors are a revolutionary tool in agriculture because they collect accurate data on plant environmental conditions that affect plant growth in real-time. Moreover, this technology is crucial in increasing agricultural sustainability and productivity by improving irrigation strategies and water resource management. This review examines the role of wearable sensors in measuring plant water content, leaf and air humidity, stem flow, plant and air temperature, light, and soil moisture sensors. Wearable sensors are designed to monitor various plant physiological parameters in real-time. These data, obtained through wearable sensors, provide information on plant water use and physiology, making our agricultural choices more informed an