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

Insurance is one of effective high-impact activities in the economic and social aspects of development and that the insurance companies after the creation of stability, balance and support other sectors. The insurance of financial institutions with economic and social importance has an impact on the development and help shoulder the burden of risk and distribution. And measuring Indicators of service and cost her help in evaluating the performance and activity of insurance, and the study of sectors needed by society, institutions and individuals and development of the company. Covering all aspects of life and activity. In this study will focus on the insurance sector in the field of car accidents and so plentiful and their problems and d

The love of the world and its lusts are the head of sins and the corruptors of religion, and the one who loves and loves them who prefers them over the hereafter is one of the most pitiful of creation, and the least intelligent of them, as he prefers imagination over reality, sleep over wakefulness, fleeting shadow over eternal bliss and the mortal abode over the eternal abode, and he sold the life of eternity for the most luxurious life. In life, it is dreams and sleep or as a fleeting shadow, and as it was said: The intelligent person is not deceived.
The reason for choosing this topic is due to two things:
The first: When I contemplated the reasons for the differences and conflicts that afflicted our wounded and occupied country

The research tried to show the importance of  Administrative Control being one of the important means in administrative work; they work on the review and audit work done and error handling explored in the work and prevent the occurrence and ascertain the extent of implementation of the planned targets, and therefore this is reflected in raising the efficiency of the performance of the tax examiner and complete the work as soon as possible and the highest efficiency and reduce the gaps that may occur between the parties of the tax settling accounts and dealt with in the theoretical side of the search to the research problem, namely with whether operating management oversight to improve the performance and increase the efficiency of t

Objectives: To identify the impact of the brain consensus model on the acquisition of Arabic grammar concepts among students in the fourth grade, methodology: The pilot curriculum was used, and a partial control pilot design was adopted. There were 30 female students in the pilot group, 30 female students in the control group, and the two researchers were statistically rewarded among the two groups' students in some variables and used appropriate statistical means to analyse the results, including the test for two independent samples, the square (c2) and the Alpha Kronbach equation.Results: The pilot group outperformed the control group. The results showed that there is a significant statistical difference at the indicative level (0.05) for

Capparis spinosa is one of the oldest genera grown in Iraqi land with worldwide traditional medicinal uses beside the culinary uses. These uses were own to the presence of many phytochemical including flavonoids, polyphenols. Among the reported polyphenolic acids are caffeic, chlorogenic and ferulic acids with well-known powerful antioxidant properties. The present work aimed to identify the presence of these polyphenolic acids in Iraqi caper naturally gown in the rural area of middle Iraq following standard chromatographic procedures. Aerial parts of the plant (buds, berries and leaves) were extracted with hydroalcoholic solvent by maceration method. Thin layer chromatographic techniques and HPLC analysis were performed to iden

This research studies the development and synthesis of blended nanocomposites filled with Titanium dioxide (TiO2). Blended nanocomposites based on unsaturated polyester resin (UPR) and epoxy resins were synthesized by reactive blending. The optimum quantity from nano partical of titanium dioxide was selected and different weight proportions 1%, 3%, 5%, and 7% ratios of new epoxy are blended with UPR resin. The dielectric breakdown strength and thermal conductivity properties of the blended nanocomposites were compared with those of the basis material (UPR and 3% TiO2).The results show good compatibility epoxy resins with the UPR resin on blending, dielectric breakdown strength values  are higher while thermal conductivity values of

A new ligand [N-(3-acetylphenylcarbamothioyl)-4-chlorobenzamide] (CAD) was synthesized by reaction of 4-Chlorobenzoyl isothiocyanate with 3-amino acetophenone, The ligand was characterized by elemental micro analysis C.H.N. S., FT-IR, UV-Vis and 1H,13C- NMR spectra, some transition metals complexes of this ligand were prepared and characterized by FT-IR, UV-Vis spectra, conductivity measurements, magnetic susceptibility and atomic absorption, From obtained results the molecular formula of all prepared complexes were [M(CAD)2(H2O)2]Cl2 (M+2 =Mn, Co, Ni, Cu, Zn, Cd and Hg),the proposed geometrical structure for all complexes were octahedral

A new ligand [N-(4-nitrobenzoylamino)-thioxomethyl] phenylalanine is synthesized by reaction of 4-nitrobenzoyl isothiocyanate with phenylalanine (1:1). It is characterized by micro elemental analysis (C.H.N.S.), FT-IR, (UV-Vis) and 1H and 13CNMR spectra. Some metals ions complexes of this ligand were prepared and characterized by FT-IR, UV-Visible spectra, conductivity measurements, magnetic susceptibility and atomic absorption. From results obtained, the following formula [M(NBA)2] where M2+ = Mn, Co, Ni, Cu, Zn, Pd, Cd and Hg, the proposed molecular structure for these complexes as tetrahedral geometry, except copper and palladium complexes are have square planer geometry.