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 Financial Reporting Standard in the insurance companies. The practical aspect was to identify the most important requirements that represent the pillars that help the Iraqi insurance sector companies to adopt the standard and apply it in their companies. The sample was represented by the Iraqi (governmental) insurance companies, the national and Iraqi insurance companies as well as the Iraqi reinsurance company. The researchers reached a number of conclusions, perhaps the most notable: that there is a weakness in the adoption of international standards for financial reporting in the Iraqi environment as well as the absence of a mechanism to move towards the application of the standard (IFRS17), and the researchers recommended a number of recommendations, the most important of which: Iraqi study of the application of IFRS requirements (IFRS17) which will contribute to overcoming the challenges applied locally in the Iraqi environment
Assessing water quality provides a scientific foundation for the development and management of water resources. The objective of the research is to evaluate the impact treated effluent from North Rustumiyia wastewater treatment plant (WWTP) on the quality of Diyala river. The model of the artificial neural network (ANN) and factor analysis (FA) based on Nemerow pollution index (NPI). To define important water quality parameters for North Al-Rustumiyia for the line(F2), the Nemerow Pollution Index was introduced. The most important parameters of assessment of water variation quality of wastewater were the parameter used in the model: biochemical oxygen demand (BOD), chemical oxygen dem
This study expands the state of the art in studies that assess torsional retrofit of reinforced concrete (RC) multi-cell box girders with carbon fiber reinforced polymer (CFRP) strips. The torsional behavior of non-damaged and pre-damaged RC multi-cell box girder specimens externally retrofitted by CFRP strips was investigated through a series of laboratory experiments. It was found that retrofitting the pre-damaged specimens with CFRP strips increased the ultimate torsional capacity by more than 50% as compared to the un-damaged specimens subjected to equivalent retrofitting. This indicated that the retrofit has been less effective for the girder specimen that did not develop distortion beforehand as a result of pre-loading. From
... Show MoreActivated carbon prepared from date stones by chemical activation with ferric chloride (FAC) was used an adsorbent to remove phenolic compounds such as phenol (Ph) and p-nitro phenol (PNPh) from aqueous solutions. The influence of process variables represented by solution pH value (2-12), adsorbent to adsorbate weight ratio (0.2-1.8), and contact time (30-150 min) on removal percentage and adsorbed amount of Ph and PNPh onto FAC was studied. For PNPh adsorption,( 97.43 %) maximum removal percentage and (48.71 mg/g) adsorbed amount was achieved at (5) solution pH,( 1) adsorbent to adsorbate weight ratio, and (90 min) contact time. While for Ph adsorption, at (4) solution pH, (1.4) absorbent to adsorbate weight ratio, and (120 min) contact
... Show MoreThis study reports on natural convection heat transfer in a square enclosure of length (L=20 cm) with a saturated porous medium (solid glass beads) having same fluid (air) at lower horizontal layer and free air fill in the rest of the cavity's space. The experimental work has been performed under the effects of heating from bottom by constant heat flux q=150,300,450,600 W/m2 for four porous layers thickness Hp (2.5,5,7.5,1) cm and three heaters length δ(20,14,7) cm. The top enclosure wall was good insulated and the two side walls were symmetrically cooled at constant temperature. Four layers of porous media with small porosity, Rayleigh number range (60.354 - 241.41) and (Da) 3.025x10-8 has been investigated. The obtained data of temperatu
... Show MoreBackground: Appreciation of the crucial role of risk factors in the development of coronary artery disease (CAD) is one of the most significant advances in the understanding of this important disease. Extensive epidemiological research has established cigarette smoking, diabetes, hyperlipidemia, and hypertension as independent risk factors for CADObjective: To determine the prevalence of the 4 conventional risk factors(cigarette smoking, diabetes, hyperlipidemia, and hypertension) among patients with CAD and to determine the correlation of Thrombolysis in Myocardial Infarction (TIMI) risk score with the extent of coronary artery disease (CAD) in patients with unstable angina /non ST elevation myocardial infarction (UA/NSTEMI).Methods: We
... Show MoreMixed ligand metal complexes of CrIII, FeIII,II, NiII and CuII have been synthesized using 5-chlorosalicylic acid (5-CSA) as a primary ligand and L-Valine (L-Val) as secondary ligand. The metal complexes have been characterized by elemental analysis, electrical conductance, magnetic susceptibility measurements and spectral studies. The electrical conductance studies of the complexes indicate their electrolytic nature. Magnetic susceptibility measurements revealed paramagnetic nature of the all complexes. Bonding
It is often needed to have circuits that can display the decimal representation of a binary number and specifically in this paper on a 7-segment display. In this paper a circuit that can display the decimal equivalent of an n-bit binary number is designed and it’s behavior is described using Verilog Hardware Descriptive Language (HDL).
This HDL program is then used to configure an FPGA to implement the designed circuit.
A set newly complexes with the general formula [M(L)Cl2] are resulting from the reaction of a new schiff base ligand [Ethyl (6R,7R)-7-((E)-2-((2-ethoxy-2- oxoethoxy)imino)-2-(2-(((E)-4-nitrobenzylidene) amino) thiazol -4- yl) acetamido) -8- oxo -3- vinyl -5- thia -1-aza bicyclo [4. 2.0] oct -2- ene -2- carboxylate] (L). This ligand was derived from the reaction of the two substances 4-nitrobenzaldehyde and precursor (P). Reaction the ligand with metal ions M= Mn(II), Co(II), Ni(II), Cu(II) and Cd(II) afforded new complexes which are characterized by FT-IR and Electronic Spectra. These measurements indicate that the complexes have a tetrahedral geometry. The Penicillin-Binding Protein 3 (PBP3) of Staphylococcus aureus and the target protein
... Show MorePure and Fe-doped zinc oxide nanocrystalline films were prepared
via a sol–gel method using -
C for 2 h.
The thin films were prepared and characterized by X-ray diffraction
(XRD), atomic force microscopy (AFM), field emission scanning
electron microscopy (FE-SEM) and UV- visible spectroscopy. The
XRD results showed that ZnO has hexagonal wurtzite structure and
the Fe ions were well incorporated into the ZnO structure. As the Fe
level increased from 2 wt% to 8 wt%, the crystallite size reduced in
comparison with the pure ZnO. The transmittance spectra were then
recorded at wavelengths ranging from 300 nm to 1000 nm. The
optical band gap energy of spin-coated films also decreased as Fe
doping concentra
Bacteriocin is an important antimicrobial peptide that can be used in industrial and medical fields due to its characteristics of antibacterial, food preservation and anticancer activities. Fifty isolates of Bacillus sp were collected from different soil samples which were already recognized via morphological and biochemical identification process. The isolates were screened for bacteriocin production effective against Staphylococcus spp in order to select the highest producing isolate. The isolate NK16 showed the maximum bacteriocin production (80 AU/ml) which was further characterized as Bacillus subtilis NK 16 through using API identification system (API 20E and API 50CHB). Then, next step was to detect the optimal conditions for maximum
... Show More