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 Arabic grammatical theory is characterized by the characteristics that distinguish it from other languages. It is based on the following equation: In its entirety a homogeneous linguistic system that blends with the social nature of the Arab, his beliefs, and his culture.
    This means that this theory was born naturally, after the labor of maintaining an integrated inheritance, starting with its legal text (the Koran), and ends with its features of multiple attributes.
Saber was carrying the founding crucible of that theory, which takes over from his teacher, Hebron, to be built on what it has reached. It is redundant to point to his location and the status of his book.
So came to my research tagged: (c

The phenomenon of the social movements of researchers, based on the scope of their influence on political events, and the nature of the wide role played, and its ability to influence, through its activities and various activities and various. It has practiced its activities through new and non-traditional peaceful means, with clear slogans and specific objectives. And was able to mobilize activists from different strata of the Iraqi people, and its categories and social strata. As the demands focused on freedoms, rights, dignity and social justice

Objective: Assessment of primary schools science teachers' knowledge towards health promotion in Baghdad City.
Methodology: A descriptive study was conducted at (100) primary school at Al-Rasafa, and Al-Karkh sectors in
Baghdad City, from November 29th 2007 to January 20th 2009. A probability stratified random sample of (100)
teachers who teach science subject was selected, and had at least one year of employment in the teaching field. A
questionnaire format was used which was consisted of (2) parts. The overall number of the items included in the
questionnaire were (205) items. The first part was related to the demographic data of the teachers, the second part
(six sections) was concerned with teachers' knowledge about

في هذا الكتاب نتعرف على اساسيات الكيمياء اللاعضوية الحياتية لما لها دور في مجالات الكيمياء الدوائية والصناعات المختلفة كالعوامل المساعدة وكأدوية ضديدة للبكتريا والطحالب والأمراض السلطانية . وقد اصبحت تمثل جزءاُ كبيراُ متنامياُ مع الكيمياء اللاعضوية. إن لم يكن الجزء الاكبر والاهم وبالامكان ملاحظة ذلك عند تفصح المجلات العلمية والمواقع الإلكترونية العلمية بهذا المجال الحيوي. كما يتضمن الكتاب معلومات عن الم

The industrial production sector has an important role in the national economy of the advanced countries as well as the developing ones to get higher levels for their economy . We in Iraq , just like most of the develpoing countries , our economy still suffers of great shortage in this active sector in spite of the repeated statements about the desire of activating the contribution of this sector in the national economy . The industrial sector in Iraq suffers in general of many problems , especially the public industrial sector (manufacturing) . These problems have been  existed because of the unnatural conditions that Iraq has passed during the previous decades especially in the political and security sides . which reflecte

ملخص البحث
تبحث الدراسھ عن تنفیذ افضل لمفھوم التعلم مدى الحیاة كھیكل موجھ للسیاسة التربویة في العراق بشكل عام وفي
التعلیم العالي بشكل خاص. تحدد الدراسة استراتجیات التعلم مدى الحیاة وتناقش اھمیتھ وسماتھ الرئیسیة لتسھیل
الوصول الى فرص تعلم متمیز و ملائم لحاجات الطلبة مدى الحیاة، كما تناقش دور الجامعة في تحقیق ھذا الھدف.

The aim of this research is analysis the effect of the changes in (GDA, g, inflation) at average and standard economic curriculum in composition of the models, depending on SPSS program in analysis, and according to available date from central bank of Iraq and during the period from 2003 to 2018 and by using OLS and estimate of the equation and the results showed a statistical significance relation in incorporeal level 5% and the R² value equal  to 92.1 refer to the changes in independent variables explain 92% of changes of unemployment and the independent variables effect are very limit depend on estimated parameters in the model and respectively (0.986,0.229,-0.060), the research recommended necessity to active the inve

This study seeks to address the impact of marketing knowledge dimensions (product, price, promotion, distribution) on the organizational performance in relation to a number of variables which are (efficiency, effectiveness, market share, customer satisfaction), and seeks to reveal the role of marketing knowledge in organizational performance.

In order to achieve the objective of the study the researcher has adopted a hypothetical model that reflects the logical relationships between the variables of the study. In order to reveal the nature of these relationships, several hypotheses have been presented as tentative solutions and this study seeks to verify the validity of these hypotheses.

The research topic is summarized in the importance of studying the measuring the extent of the university youth’s exposure in the Emirati Society to those series and the resulting achieved satisfaction. The most important results and recommendations of the study are as follows: a high rate of the respondents’, sample individuals, exposure to the dubbed Turkish series since it is evident that almost three-fourths of the study individuals watch the dubbed Turkish series,.”. The most significant positive aspects of the dubbed Turkish series are: “they focus on the most important tourist attractions in Turkey” and “ improving the audience›s knowledge and information on the traditions of the Turkish society”. The most apparent