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 deficit budget, one of the results of increased public spending for their revenues due to the economic pressures imposed by the interest of the economies of those countries from the need to increase government spending in order to revitalize the national economy and accelerate economic growth rates and provide employment to the growing levels of unemployment in those countries opportunities and what is required to address the current debt crisis (borrowing), which has become a big burden on the governments and the need to move towards the application of austerity spending and tax increases, which inevitably forced those countries will be reflected reduced spending on basic aspects of life and their peoples, particularly earners

Magneto-rheological (MR) valve is one of the devices generally used to control the speed of Hydraulic actuator of MR fluid. The performance of valve depends on the magnetic circuit design. Present study deals with a new design of MR valve. A mathematical model for the MR valve is developed and the simulation is carried out to evaluate the newly developed MR valve. The design of the magnetic circuit is accomplished by magnetic finite element software such as Finite Element Method Magnetic (FEMMR). The model dimensions of MR valve, material properties are taken into account. The results of analysis are presented in terms of magnetic strength H and magnetic flux density B. The simulation results based on the proposed model indicate that the ef

The study's objective is to produce Nano Graphene Oxide (GO) before using it for batch adsorption to remove heavy metals (Cadmium Cd⁺², Nickel Ni⁺², and Vanadium V⁺⁵) ions from industrial wastewater. The temperature effect (20-50) °C and initial concentration effect (100-800) mg L^-1 on the adsorption process were studied. A simulation aqueous solution of the ions was used to identify the adsorption isotherms, and after the experimental data was collected, the sorption process was studied kinetically and thermodynamically. The Langmuir, Freundlich, and Temkin isotherm models were used to fit the data. The results showed that Cd, Ni, and V ions on the GO adsorbing surface matched the Langmuir mo

The study's objective is to produce Nano Graphene Oxide (GO) before using it for batch adsorption to remove heavy metals (Cadmium Cd+2, Nickel Ni+2, and Vanadium V+5) ions from industrial wastewater. The temperature effect (20-50) °C and initial concentration effect (100-800) mg L-1 on the adsorption process were studied. A simulation aqueous solution of the ions was used to identify the adsorption isotherms, and after the experimental data was collected, the sorption process was studied kinetically and thermodynamically. The Langmuir, Freundlich, and Temkin isotherm models were used to fit the data. The results showed that Cd, Ni, and V ions on the GO adsorbing surface matched the Langmuir model with correlation coefficients (R2)

The research aims to identify the level of psychological burnout among the professors of Sana’a University in light of the armed conflicts in Yemen. The research sample consisted of (104) faculty members. A descriptive-analytical approach was adopted. The results of the research showed that university professors suffer from psychological burnout at a very high level in the overall score of the scale. There were no statistically significant differences in terms of gender, academic degree, teaching experience, marital status, number of family members, or salary. In light of the results, the researcher presented a number of relevant recommendations and suggestions.