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

This study aims to identify the role of satellite channels in imparting behavior to children from the point of view of their parents in Tulkarm city. The researcher used a descriptive technique. A sample of (18000) males and females married couples was used above 20 years old in the city of Tulkarm. The study sample size is (201) married couples. It took place in September 2020. The questionnaire was the main tool for collecting data. The study found that the total degree of satellite channels contribution in imparting negative behaviors to children was high, as it reached (72.20%). The total degree of the role of satellite channels in imparting positive behaviors to children was medium, reaching (69.20%). Moreover, the results also indi

This purpose of the research is to test liquidity ratios to assess bank liquidity risks represented by liquidity ratios (current assets / current liabilities, current assets / total deposits, current assets / total assets, cash credit / total deposits, liquidity coverage ratio LCR, net stable financing ratio NSFR). This research involves evaluating these risks in banks via these ratios, and reveal the most important means used to solve these risks, including the capital adequacy ratio under the Basel II decisions and for selected period (2017-2019).The research reached the most important conclusion, which is the bank sample did not fall into bank liquidity risks throughout the years of research. Tracking specific ratio with adequ

This study seeks to identify the role that the leadership trend plays in the management of health institutions in Iraq and its impact on improving the quality of the health service provided by analyzing some opinions of affiliates working in the Iraqi health sector where a survey list was used as a main tool for collecting primary data, as it was subjected to this analysis ( 60) of the medical staff, of whom (40) are doctors and (20) are affiliated with the rank of assistant physician, and (60) members of the administrative cadre have undergone their various job ranks and administrative specializations (department manager, auditor, observer, accountant, statistician, secretary). Reliance on statistical software (spss) in data ana

Make a search on the vegetative parts of the plant local horse guilt of some elements in the Haj Omran area in northern Iraq has included recognition of certain nutrients

Since start studying the subject of this research, I have been busy with several queries; most of them were trying to reach the relation of technical civilization development and its role in the appearance & transformation the modern painting schools. This had been enhanced by checking the artistic works for different times and trying to understand and study the subjects of these paintings and how those works had been done. Did we reach to the result that the great success of the modern techniques had caused intellectual and psychological change inside the artist himself, making him changing his subjects & turning over the roof of his portrait and minimizing the time needed to fulfill the portrait and its ingredients. This can be touchable

Writing in English is one of the essential factors for successful                      EFL learning .Iraqi students at the preparatory schools encounter problems when using their background knowledge in handling subskills                                  of writing(Burhan,2013:164).Therefore, this study aims to investigate the 4^thyear preparatory school students’ problems in English composition writing, and find solutions to these pro

A single-crystalline semi-polar gallium nitride (11-22) was grown on m-plane (10-10) sapphire substrate by metal organic chemical vapor deposition. Three-step approach was introduced to investigate the grain size evolution for semi-polar (11-22) GaN. Such approach was achieved due to the optimized gallium to ammonia ratio and temperature variations, which led to high quality (11-22) oriented gallium nitride epilayers. The full width at half maximum values along (-1-123) and (1-100) planes for the overgrowth temperature of 1080°C were found to be as low as 0.37° and 0.49°, respectively. This was an indication of the enhanced coalescence and reduction in root mean square roughness as seen by atomic force microscopy. Surface analysi

Three-dimensional nonlinear thermal numerical simulations are conducted for the friction stir welding (FSW) of AA 7020-T53. Three welding cases with tool (rotational and travel) speeds of 900rpm-40mm/min, 1400rpm-16mm/min and 1400rpm-40mm/in are analyzed. The objective is to study the variation of transient temperature in a friction stir welded plate of 5mm workpiece thickness. Based on the experimental records of transient temperature at several specific locations during the friction stir welding process for the AA 7020-T53, thermal numerical simulation is developed. The numerical results show that the temperature field in the FSW process is symmetrically distributed with respect to the welding line, increasing travel speed decreasing tran

This study is concerned with the effect of adding two kinds of ceramic materials on the mechanical properties of (Al-7%Si- 0.3%Mg) alloy, which are zirconia with particle size (20μm > P.S ≥ 0.1μm) and alumina with particle size (20μm > P.S ≥ 0.1μm) and adding them to the alloy with weight ratios (0.2, 0.4, 0.6, 0.8 and 1%). Stirring casting method has been used to make composite material by using vortex technique which is used to pull the particles to inside the melted metals and distributed them homogenously.

After that solution treatment was done to the samples at (520ºC) and artificial ageing at (170ºC) in different times, it has been noticed that the values of hardness is increased with the aging time of the o