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 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

The Vogue of the Restoration Comedy of Manners and George Etherage's The Man of Mode; or, Sir Fopling Flutter

he aim of the research is to clarify the meanings and connotations of (Semitic), and to identify the peoples that fell under this name according to historical data, biblical texts and Qur’anic news. International sympathy on the one hand and on the other hand controlling the land of Palestine and giving them international legitimacy to grow their entity according to global support and sympathy with their alleged slogan (anti-Semitism), which revolves around the oppression of the Jews.

Basically, media studies focused on the important role of the blogs in boosting the democratic process in the Arab States. Blogs also worked on creating an alternative media for the public that maintained freedom of expression. However, media studies ignored the status of the blogs in the social and cultural fields.
The current study tries to tackle the socio-cultural dimensions of the blogs by means of showing how the blogs construct the self. The researcher is going to conduct interviews with the bloggers. He will also carry out a semiotic analysis that may reveal the strategies used by the bloggers. Besides, he tries to identify the realistic and traditional frames in which the social relationships are buil

عانت الغابات في العراق قصوراً واضحاً في مجال إشباع حاجة السكان لمنتجاتها الرئيسية المتمثلة بالأخشاب ومنتجاتها الثانوية المتمثلة بالأغصان والأوراق والنباتات الطبيعية والحيوانات البرية ونواتجها الأخرى، مما يتطلب التفكير بمحاولة إيجاد سبل جديدة لحل هذه المشكلة الاقتصادية المرتبطة بعنصريها الحاجة للأخشاب والأموال المخصصة لتطويرها عموماً.

لقد دمرت مساحات كبيرة من الغابات وحرقت وقطعت من

(( The Basic word and Terms of sports, games and motions in the Holy Quran : semantic
study )).
The research consists of apreface followed by an Introduction , and three sections and
aconclusion, finally the research concluded with a list of the sources . and also alist of terms
and word in English language for a wider use .
As for reach sections, they are section one it covers a group of words sports games that
are forty two words .
Section two : it covers five fields :-
a- A group of words ( sports ruless) that an seventeen words.
b- A group of ( sports montions ) that are ten .
c- A group of ( sports tools ) that are seven words.
d- A group of ( sports sciences ) that are seven words only .
e- A gro