The research gained its importance from the importance of technical reserves in the insurance activity and its impact on the result of the activity of insurance companies and their financial position and thus reflected on the insurance prices as the technical reserves are one of the most important and most valuable budget items usually, as well as that the insurance activity has a role in maintaining economic development where some countries develop laws and instructions for the formation of those reserves binding application to insurance companies and the fact that the financial statements in general are of interest to shareholders, banks, the General Tax Authority and other beneficiaries In the insurance activity as policyholders and t

The subject of indication is one of many subjects that the Arabic language interest in and we decide that this research which we called (Indication of the abstract and Augmented Tri verbs) in one of Al-Quran Suras which is Al-moulk to dive in the secrets and knowledge of its meanings and knowledge of its structure in terms of abstraction and increase, And the investigation of our ancient scholars of linguistics and interpreters in its meanings. The verbss were classified according to the structure in which they were presented. The research includes two sections followed by the conclusion of the research, sources and its references. The first section (the indication of the abstract Tri verbs) in the sura is divided into four branches in w

Tax information system is one of the most important means that help the tax administration to reach the real income of the taxpayer, and the problem of research came in the General Authority for Tax ,The next question (Does the control carried out by the Central Bank on foreign remittances to reach the real income of the taxpayer). The research is gaining importance by focusing on the Central Bank's control over foreign remittances, and how to use this control to finance the tax information system. The relationship between the Central Bank's control over foreign remittances and the tax information system.The study has reached a number of recommendations, the most important of which are the following: The work of an integrated information

This study aimed to provide a theoretical framework for the impact of the Turkish intervention in northern Syria and the extent of its impact on the relations between the two countries.

It also sought to answer the study's main question: What is the impact of the Turkish intervention in northern Syria on Turkish-Syrian relations during the period 2011-2019 ?.   

In this study, the historical method, the descriptive method, and the systems analysis method were used, with the aim of arriving at an accurate and realistic understanding of the Turkish-Syrian relations.

The study reached a set of results, the most important of which was that the Syrian-Turkish relations are based on interests, and that all alliances and

This study aimed to identify the political factors influencing the performance of specialized journalists in Iraqi electronic newspapers. The significance of the study stems from the role of communication in newspapers that have established themselves in reality due to their wide dissemination, multiple uses, expanding freedom base, and the current diversity in perspectives. These newspapers highlight and publish societal issues of concern. The importance of these newspapers is associated with their creators who face various factors affecting their value and performance, whether positively or negatively. In light of this, the political factor was identified as the primary driver for other influencing factors. The

Shatt al-Arab is the only navigational artery in Iraq, extending from the city of Qurna to its mouth in the Arabian Gulf at the city of Al-Fao within the governorate of Basrah for a length of approximately 204 km. Its width ranges from 400 m to 2000 m, and its depth ranges from 8 m to 20 m. The southern part of it, 93 km long from Umm al-Rassas Island to Ras al-Bisha, represents the international border between Iraq and Iran, where the Thalweg line represents the border between the two countries, which is the deepest point in the riverbed (according to the 1975 Algiers Agreement). The western bank (the Iraqi side) within the common border of Shatt al-Arab is subject to continuous erosion, which leads to the shifting of t

           Strives Total Productive Maintenance  to increase the overall effectiveness of the equipment through the early involvement in the design and manufacture of equipment productivity. It also operates in an environment of simultaneous engineering work on the synchronization of activities to take advantage of early information by maintenance engineers, design, operation, and that helps to reduce the faults and facilitate future maintenance tasks.

    Has adopted a search in the theoretical concept of the total maintenance productivity and concurrent engineering activities carried out during which the conjunction a

Research objective: This research aims to unveil how to use the method of referral in understanding the Holy Quran.
        The reason for choosing the research: The one that invited me to write on this topic is the importance of the referral method, so I liked the research in it, and unveiled this wonderful Qur’anic method, so that it helps to understand the intention of God Almighty in his dear book.
       The research plan: The research was divided into three topics and a conclusion.
   As for the first topic, it is divided into two requirements. The first requirement deals with the definition of referral language.
In the second re

       Iraq is one of the most important countries in the world that has received its share of terrorist acts by the terrorist organization the Islamic State of Iraq and al-Sham (ISIS), which has caused instability, especially during the period of ISIS's control of seven Iraqi provinces (2014-2017). This stage has caused a decline in the levels of human and economic development and its inconsistency with the capabilities and needs of the Iraqi population. Therefore, this study aims to investigate the hypothesis that there is a close relationship between the decline in development in Iraq and the brutal practices of ISIS that it committed during his period of control over many Iraqi cities and regions. This study used several method

The Diwan of Imam Al-Shafi’i acquires great importance, as Al-Shafi’i is an authority in the language, and when I saw that no one had preceded me in exploring its depths, I took my tool and turned my face towards it intending to study the triple verb in it. I stop at these verbs and the student pauses for their morphological forms, looking at the significance of the triple verb more with one letter, two letters, and three letters, and I found that they are many, and such research cannot contain them all, so the choice came to choose the triple verb more with one letter, and the significance of the increase in it, as the increase in The building necessitates an increase in the meaning, and from here the study was limited to the triple