The research aims to identify the theoretical framework of technical reserves in the insurance activity and the role of the auditor in verifying the integrity of the estimates of technical provisions (technical reserves) for the branches of general insurance in insurance companies based on the relevant international auditing standards, as a proposed audit program has been prepared in accordance with international auditing standards that enable the auditor to express a sound opinion on the fairness of the financial statements of these companies , The research has reached many conclusions, the most important of which is the existence of deficiencies in the audit procedures of insurance companies, as the audit program of those companies did

Abstract

        The critical success factors of the means of the most modern in determining the main directions for organizations to achieve competitive advantage. and can be a critical success factors in organizations that overlap in the functional areas of the organization. that successful organizations use these factors to get to the uniqueness and distinction. as the entrance of critical success factors with the capacity Evaluative phase correction because discovery increases the perception of managers of what is important to the organization and using them to get to the Strategic Entrepreneurship. as it begins in terms of permanence of success and

Over the last few years, the interior designer has been given the ability to access many innovative tools for new forms of unprecedented diversity and efficiency. Some design experts have described the new parametric procedures they are introducing to create new interior projects as a radical transformation that carries all the elements of a qualitative shift in interior design. The best of these parametric procedures is the technical capabilities offered by us to create new forms that are different from what has been discussed in everything that has been produced by designers and architects since modernity and even before it to the present time, which returns our design products through a series of computer programs that perform the pro

Media studies have focused mostly on the issue of the mental image because the image that is formed in the mind has become not only a photo of a human being and having kept for himself. This image has an outside influence which may sometimes up to the formation of the fate of others and it sometimes includes individuals and groups together.
This study comes in the context of identifying the image of Iraqi political parties among Iraqi university students and the nature of the view that students have in their minds about these parties.
Chapter one includes the problem of the research, the importance of the study, the goals and method used. Chapter two is divided into two sections: section one deals with the concept of the mental i

Information pollution is regarded as a big problem facing journalists working in the editing section, whereby journalistic materials face such pollution through their way across the editing pyramid. This research is an attempt to define the concept of journalistic information pollution, and what are the causes and sources of this pollution. The research applied the descriptive research method to achieve its objectives. A questionnaire was used to collect data. The findings indicate that journalists are aware of the existence of information pollution in journalism, and this pollution has its causes and resources.

Purpose - This study relies on the descriptive and analytical approach through collecting and analyzing the necessary data, as this approach focuses on polling the opinions of the research sample and its directions, and aims to develop a model that studies the relationship between knowledge creation and organizational ambidexterity in Iraqi private banks and verifying its validity experimentally. Design / Methodology / Introduction - A survey was conducted through a questionnaire form to collect data from a sample of (113) managers in private commercial banks. In addition, this study used the AMOS program and the ready-to-use statistical program package (SPSS V.25) to test the proposed hypotheses of the theoretical model experimentally. Res

The research aims to determine the strength of the relationship between time management and work pressure and administrative leadership, where he was taken a sample of (47) of the administrative leadership at the Higher Institute of security and administrative development in the Ministry of Interior was used questionnaire as a key tool in collecting data and information and analyzed the answers to the sample surveyed by using Statistical program (spss) in the arithmetic mean of the calculation and test (t) and the correlation coefficient, the research found the most important results: the existence of significant moral positive relationship between both time management and work pressure and administrative leadership, the leadership of th

             The present study aims to reveal the extent of the influence of the acquired organizational immune through its dimensions (organizational vaccination, organizational learning, organizational memory, and benchmarking) in the application of knowledge management strategies in its two dimensions (codification strategy, personalization strategy) as well as clarifying that influential relationship between the study variables Because of its importance in reducing resistance to change by responding to the requirements of the environment. A set of main and sub-hypotheses emerged from the study, which was formulated in view of the hypothesis scheme of the study, and i

The research aims to characterize the strategic plan of the Educational Professional Development Center, to reveal the most important training needs for teachers from this center, to reveal the extent to which this center meets those needs, and to identify the differences between teacher responses about the degree of importance, availability of those needs according to variables of sex, specialization, and years of experience. This descriptive study adopted a questionnaire applied to (256) teachers in the K.S.A. The results of the study showed that all training needs ranged in the degree of importance from large to very large and that the most important were the skills associated with communicating with members of the learning community.

This research deals with a problem of a large degree of importance. As globalization
has caused the emergence of global market for education. And it began the spread of
information technology leaves its impact on the attainment within the school in more than
field.
Therefore, it is necessary to find effective educational leadership could keep up with
developments in the field of education. Therefore this research interested in recognition the
foundations of effective educational leadership in terms of functions, and the preparation of
educational leaders. Accordingly, research has included three chapters, the first chapter
discusses the general frame work of the study contains the problem of the research, its
i