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 not include the existence of detailed procedures to verify the integrity of the estimates of technical allocations as well as to verify that the company complies with the laws and instructions in this regard and thus reflected on the entire audit process and expressing an incorrect opinion towards the financial statements The research also reached many recommendations, the most important of which is the need for detailed procedures by the auditor to verify the integrity of the estimates of technical provisions There are no distortions in those estimates.
The Arab woman expressed the life of oppression that she suffers from in her masculine environment, as she expressed her linguistic abilities with eloquence and intelligence, as she did not neglect philosophy, wisdom,
كان لسياسات االحتالل دور بارز في فشل مشروع إعادة بناء الدولة في افغانستان، وفي الوقت نفسه تتحمل دول االحتالل المسؤ و لية الكاملة عن بعض هذه ً كبي ارً السياسات مثل عدم التخطيط الجيد لمرحلة االحتالل وإعادة بناء الدول ة، ثم إن جزءا من فشل هذه السياسات يرجع الى البيئتين المحلية واإلقليمية ، كذلك كان للخبرة السياسية والدستورية وللواقع االجتماعي الثقافي األفغاني تأثيرهما المهم في قدرة المجتمع األفغاني ً على قبول
... Show MorePsychological Counseling Services occupies a high position in the developed countries and that for its psychologist services for different sectors of the community members, and has been popularized until recently the wrong concept of the effect, that the psychological service is provided only to the owners of behavior is normal only, Vantage him neglect to provide psychological services a large segment of the community members who are in dire need of these services.
The counseling service is part of a global social movement seeking to emphasize the quality of life of the human and the emphasis on the value and dignity and the need to live a quiet lif
... Show MoreThe words in the Holy Qur’an are distinguished by the
accuracy of expression, their elegance, the lightness of their
performance, the harmony of their timbre, as well as the ease of
their pronunciation. We find the coarse words in which the
movement of sounds and the hesitation of the soul are mixed, as
it was distinguished by the abundance of its words indicating the
same meaning without a phenomenon that the reader or the
listener notices
Arab and Muslim scholars have made influential contributions to the development of mathematics by providing it with many achievements and inventions. This research presents the most important of these achievements and assistance in mathematics during the period of the Islamic Renaissance for different Arab and Muslim Scholars. One of the clearest and most prominent examples of these achievements is the establishment of the science of algebra and the discovery of zero and added to the numbers by the Muslim Scholar of Al-Khwarizmi, which facilitated the solution of many arithmetic problems and issues to this day.
The Arabic language is one of the important magazines that issued in our contemporary history not only on the Iraqi level but according Arabic one as well because it considered
مشكلة البحث:
بين الحين والآخر تتصاعد الصيحات مطالبة بإصلاح النظام التعليمي لكي يتوافق هذا النظام مع ما يحدث في العالم من تطورات علمية وتكنولوجية تترك بصماتها على مختلف قطاعات الحياة .
ويعد المعلم وبلا شك ركنا أساسيا في هذا النظام ،وذلك لما للمعلم من تأثير أساسي في عملية التعليم والتعلم . ماذا يجدي إذا ما طورنا مناهجنا، واحسنا مباني مدارسنا، وأكثرنا من الوسائل والتقنيات ،ولم نوفر المع
... Show Moreالفلسفة السياسية وفلاسفتها دراسة في فكر الفيلسوف ليو شتراوس
تتزايد الصعوبات التي يعاني منها الطالب بشكل خاص والتدريسي بشكل عام في المرحلة الراهنة وذلك لنقص المصادر والكوادر العلمية الرصينة التي كانت تفخر بها جامعات العراق ولا سيما جامعة بغداد اذ أن الجامعات هي اعلى قيمة في السلم التعليمي وتعد بيئة نقية أوجدها المجتمع للتربية من خلال المناهج الدراسية التي تؤدي بشكل سليم وان الجامعة بوصفها سياقاً اجتماعياً لها أهمية في التشجيع على الإبداع وتعد جيلاً من الشباب للعمل
... Show Moreتتراوح ضريبة الارض ما بين 10%من المحصول (الشعير ) و 40 -50 من الخراج