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

Material Requirements Planning System (MRP) is considered as one of the planning and controlling of production and inventory systems which is used to prepare plan of the final production requirements and its parts of subcomponents raw materials and the time at which it was needed for the purpose of preparing orders of production and purchase.

The problem of the present work is represented in the general company of electrical industrialization adoption of traditional methods and personal experience of the process of the products and\or purchase quantity and inventory quantities and limiting the required time for acquiring the required quantities of the materials and parts used in the finish product of the

    In this work, the spirurid nematode Hartertia gallinarum was reported in the intestine of the spotted sandgrouse, Pterocles senegallus, collected in three different locations: Ga'ara Depression, Iraqi Western Desert, Zurbatiyah and Al-Attariyah, Middle of Iraq. Description and measurements of the nematode were given. The role of termites in the infection of P. senegallus with H. gallinarum was discussed. Occurrence of H. gallinarum in P. senegallus represents a new host record.

Abstract

The traffic jams taking place in the cities of the Republic of Iraq in general and the province of Diwaniyah especially, causes return to the large numbers of the modern vehicles that have been imported in the last ten years and the lack of omission for old vehicles in the province, resulting in the accumulation of a large number of vehicles that exceed the capacity of the city's streets, all these reasons combined led to traffic congestion clear at the time of the beginning of work in the morning, So researchers chose local area network of the main roads of the province of Diwaniyah, which is considered the most important in terms of traffic congestion, it was identified  fuzzy numbers for

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

         Vocational education is the basis of contemporary educational movement that aims at satisfying human needs. Societies can develop their human resources via setting programs for the working class as an aspect of the comprehensive national development. Vocational education is the main source of technical cadres the Iraqi labor market requires of the vocational preparatory schools to provide after three years of schooling.

        The vocational schools of the governorate of Basra have a number of problems that lead to the lack of proficiency of their graduates. This study is an attempt to identify these problems or obstacles