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

Pulsar stars are rotating Neutron stars can be divided into two types Millisecond and Normal Pulsars. In this work the magnetic field are concentrated depends on the period (P), and Period derivative (P) for a sample Normal, Millisecond and Radio stars which adopted. In addition, the values of spin down luminosity and Heating rate are determined by depending on (Ostriker and Gunn) model. The results showed that older Millisecond define as having greater ages specified how long pulsars lives at that ages very long period pulsars to be observable have particularly large surface magnetic field. The results indicate that spin down of luminosity for Millisecond and Normal star must due to the main energy loss rotation axis to align with magne

Semantic segmentation is an exciting research topic in medical image analysis because it aims to detect objects in medical images. In recent years, approaches based on deep learning have shown a more reliable performance than traditional approaches in medical image segmentation. The U-Net network is one of the most successful end-to-end convolutional neural networks (CNNs) presented for medical image segmentation. This paper proposes a multiscale Residual Dilated convolution neural network (MSRD-UNet) based on U-Net. MSRD-UNet replaced the traditional convolution block with a novel deeper block that fuses multi-layer features using dilated and residual convolution. In addition, the squeeze and execution attention mechanism (SE) and the s

Due to the high mobility and dynamic topology of the FANET network, maintaining communication links between UAVs is a challenging task. The topology of these networks is more dynamic than traditional mobile networks, which raises challenges for the routing protocol. The existing routing protocols for these networks partly fail to detect network topology changes. Few methods have recently been proposed to overcome this problem due to the rapid changes of network topology. We try to solve this problem by designing a new dynamic routing method for a group of UAVs using Hybrid SDN technology (SDN and a distributed routing protocol) with a highly dynamic topology. Comparison of the proposed method performance and two other algorithms is simula

In this investigation, water-soluble N-Acetyl Cysteine Capped-Cadmium Telluride QDs (NAC/CdTe nanocrystals), utilizing N-acetyl cysteine as a stabilizer, were prepared to assess their potential in differentiating between DNA extracted from pathogenic bacteria (e.g. Escherichia coli isolated from urine specimen) and intact DNA (extracted from blood of healthy individuals) for biomedical sensing prospective. Following the optical characterization of the synthesized QDs, the XRD analysis illustrated the construction of NAC-CdTe-QDs with a grain size of 7.1 nm. The prepared NAC-CdTe-QDs exhibited higher PL emission features at of 550 nm and UV-Vis absorption peak at 300 nm. Additionally, the energy gap quantified via PL and UV–Vis were 2.2 eV