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 present research was performed to study the qualitative and quantitative composition of epiphytic algae on the aquatic host plant Ceratophyllum demersum L. Four sites in Tigris River, at Wassit Governorate were covered, during the seasons of Autumn 2017, winter 2018, Spring 2018, and Summer 2018. The study also included measuring the physiochemical parameters (temperature of air and water, pH , water level, EC, salinity, TDS, TSS, dissolved oxygen,  BOD5, alkalinity, total hardness, calcium, magnesium, total nitrogen, total phosphourus). The total number of species of epiphytic algae was145 species, 98 species belonging to Bacillariophyceae, followed by 27species of class Cyanophyceae, 19 species of class Chloroph

 The current paper studied the concept of right n-derivation satisfying certified conditions on semigroup ideals of near-rings and some related properties. Interesting results have been reached, the most prominent of which are the following: Let M be a 3-prime left near-ring and A_1,A_2,…,A_n are nonzero semigroup ideals of M, if d is a right n-derivation of M satisfies on of the following conditions,
d(u_1,u_2,…,(u_j,v_j ),…,u_n )=0 ∀ 〖 u〗_1 〖ϵA〗_1 ,u_2 〖ϵA〗_2,…,u_j,v_j ϵ A_j,…,〖u_n ϵA〗_u;
d((u_1,v_1 ),(u_2,v_2 ),…,(u_j,v_j ),…,(u_n,v_n ))=0 ∀u_1,v_1 〖ϵA〗_1,u_2,v_2 〖ϵA〗_2,…,u_j,v_j ϵ A_j,…,〖u_n,v_n ϵA〗_u ;
d((u_1,v_1 ),(u_2,v_2 ),…,(u_j,v_j ),…,(u_n,v_n ))=(u_

Given the growing interest in digital marketing operations and the technology imposed by the reality in which both companies and their customers are affected, the researchers attempted to shed light on the reality and challenges of digital marketing from the faculty members viewpoint at Jouf university, the problem is that technology has imposed a new reality that has resulted in a major change in behavioral patterns of customers with a number of obstacles and challenges confronted customers in digital marketing, it is expected that the outcomes of this study help companies in overcoming the obstacles that prevent the desire and ability of the customer to change his behavioral style to deal with electronic shopping operations and

 This article briefly analyzing contemporary works appeared in theater writer from Latin America, which comes within the theme of "power." Latin American Literature, such as two-way extremely clear: the vanguard of social and attention, have arrived at certain moments to some extent be regarded as a two-way rival. That desire to participate in the revolution of expression and artistic significance, has appeared evident in the literature of Latin America in the late nineteenth century and ended in the third decade of the twentieth century. The writers that stage would prefer not to serve the objectives of the revolution of Arts own but the objectives of social and political revolution that stimulate the world. These acts were issued

Early detection of brain tumors is critical for enhancing treatment options and extending patient survival. Magnetic resonance imaging (MRI) scanning gives more detailed information, such as greater contrast and clarity than any other scanning method. Manually dividing brain tumors from many MRI images collected in clinical practice for cancer diagnosis is a tough and time-consuming task. Tumors and MRI scans of the brain can be discovered using algorithms and machine learning technologies, making the process easier for doctors because MRI images can appear healthy when the person may have a tumor or be malignant. Recently, deep learning techniques based on deep convolutional neural networks have been used to analyze med

The Machine learning methods, which are one of the most important branches of promising artificial intelligence, have great importance in all sciences such as engineering, medical, and also recently involved widely in statistical sciences and its various branches, including analysis of survival, as it can be considered a new branch used to estimate the survival and was parallel with parametric, nonparametric and semi-parametric methods that are widely used to estimate survival in statistical research. In this paper, the estimate of survival based on medical images of patients with breast cancer who receive their treatment in Iraqi hospitals was discussed. Three algorithms for feature extraction were explained: The first principal compone

Were arranged this study on two sections, which included first section comparison between markets proposed through the use of transport models and the use of the program QSB for less costs , dependant the optimal solution  to chose the suggested market  to locate new market that achieve lower costs in the transport of goods from factories (ALRasheed ,ALAmeen , AlMaamun ) to points of sale, but the second part has included comparison of all methods of transport (The least cost method ,Vogels method , Results Approximations method , Total method) depending on the agenda of transport, which includes the market proposed selected from the first section and choose the way in which check the solution first best suited in terms

Many urban and rural areas fall under the impact of disasters, whether natural or industrial, and with increasing complexity in urban areas, with diversity of economic, social and political components, and technological and cognitive development, the effects of disasters and wars have increased with the time, where disasters are affecting all aspects of life, causing great waste of property and lives, also displacement of populations and disruption of economic life, these effects are multiplied if they are not dealt with in sound curricula and scientific strategies.

The research aims to identify the experiences of some countries and their strategies and effective programs in reconstruction after exposure to disasters and wars wit