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

The research aims to identify the impact of the merger of the companies affiliated to the Ministry of Industry and Minerals on their financial profitability since the companies before the merger suffered a rise in losses and the deficit reached very high levels that affected its overall performance and even on the morale of workers as losses are increasing and solutions Efficiency is absent. The problem stems from knowing the impact of the merger on the profitability ratios of the companies. The research field was represented by the companies affiliated to the Ministry of Industry and Minerals (21) companies, while the research sample reached (6) companies after the merger (14) companies before the merger, was based on data The f

Explainable Artificial Intelligence (XAI) techniques enable transparency and trust in automated visual inspection systems by making black-box machine learning models understandable. While XAI has been widely applied, prior reviews have not addressed the specific demands of industrial and medical inspection tasks. This paper reviews studies applying XAI techniques to visual inspection across industrial and medical domains. A systematic search was conducted in IEEE Xplore, Scopus, PubMed, arXiv, and Web of Science for studies published between 2014 and 2025, with inclusion criteria requiring the application of XAI in inspection tasks using public or domain-specific datasets. From an initial pool of studies, 75 were included and categorized in

This study aims to analyze the messages of a number of global news outlets on Twitter. In order to clarify the news outlets tactics of reporting, the subjects and focus during the crisis related to the spread of the Covid-19 virus. The study sample was chosen in a deliberate manner to provide descriptive results. Three news sites were selected: two of the most followed, professional and famous international news sites: New York Times and the Guardian, and one Arab news site: Al-Arabiya channel.

A total of 18,085 tweets were analyzed for the three accounts during the period from (1/3/2020) to (8/4/2020). A content analysis form was used to analyze the content of the news coverage.   The results indicate an increase in th

Seventy four Iraqi breast cancer paraffin blocks were collected from patients were attended to center health laboratory, histopathology department, Bagdad, Iraq. The patients information’s which included: name, age, and the pathological stage, grade, tumor size were obtained from the clinical records of the patients also relation with sex hormones was recorded. The cases which has been taken included invasive ductal and invasive lobular carcinoma type Women age were ranged from 24-80 years peak age frequency of tumor occurred in the category of more than 40 years old. Immunohistochemical expression of her-2/neu was from total 74 cases of infiltrative ductal carcinoma cases, 27(36.49%)were positive for Her-2/neu expression, 47(63.51%) were

The ration card system is a kind of support provided by the state to individuals through the provision of essential goods at subsidized prices during the period of war or crisis. For many years, the ration card was an essential source of food supplies to Iraqis, especially under the economic siege of the nineties, But after the events of 2003 and the passage of Iraq's political and economic changes required radical reforms in the ration card system according to the recipes of the International Monetary Fund. It was evident from the estimation of the demand function that the price did not have the greatest impact on this type of goods because the ration card items are subsidized by the government. There is also a

The child realize that the meals time provide golden opportunities to get the attention the child needs. However, many difficulties that may appear about eating food can be avoided, if the family used the right way in dealing with this problem. The study aims, in this case, at searching for the reasons that lies behind the child's obstinacy in eating his food and the attempt to study some variables that is related to the research topic.

The results are summed up as follows:

• The number of the sample children is 3 of both sexes between the ages of 3 to 6 years

Content-based image retrieval has been keenly developed in numerous fields. This provides more active management and retrieval of images than the keyword-based method. So the content based image retrieval becomes one of the liveliest researches in the past few years. In a given set of objects, the retrieval of information suggests solutions to search for those in response to a particular description. The set of objects which can be considered are documents, images, videos, or sounds. This paper proposes a method to retrieve a multi-view face from a large face database according to color and texture attributes. Some of the features used for retrieval are color attributes such as the mean, the variance, and the color image's bitmap. In add

This research is concerned with studying (the concept of freedom in the texts of Yaşar Kamal the play), as the Turkish playwright (Kamal Yasar) is one of the contemporary playwrights who have been interested in and criticize society, and perhaps the concept of freedom in his texts took a different form, through his ability to renew and present his attempts to create A theatrical form different from his earlier writers in dealing with the life of the peasants and the oppression that went through them, as the researcher identified the problem of his research with the following question: What is the concept of freedom in the texts of Yashar Kamal? The research aims to define the concept of freedom in the texts of Yashar Kamal of the play,

Witnessing the global arena many changes in the political, economic, social, scientific and technological have left their mark on the world as a whole, these changes require necessarily Advancement of the profession of auditing, and improve their performance, especially after the mixer skepticism the health of approach and the method followed by a check in the major audit firms global view as for the external audit of an active role in providing services to members of the community in various sectors, were to be provide these services to the highest level of quality.To ensure the quality of the audit process to be a proper planning is based on a scientific basis to be the substrate a strong underlying different audit works, and if planni