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.
ان نجاح رياض الاطفال في تحقيق اهدافها يتوقف الى حد كبير على معلمة الروضة التي تزود الطفل بالخبرات ، فهي تمثل الام البديلة للطفل ، وتقع على عاتقها مسؤوليات نفسية واجتماعية واخلاقية نحو اطفال الروضة ، لدلك فان معلمة الروضة تقوم بعدة ادوار في رياض الاطفال ، فهي ممثلة لقيم المجتمع وتراثه التي تسعى الى غرسها في الطفل .
وعليه فان ليس كل من تتقدم للعمل في رياض الاطفال تصلح ان تكون معلمة ناجح
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يهدف هذا البحث الى تقويم الأنشطة والأسئلة التقويمية المتضمنة في محتوى كتاب الحاسوب للصف الخامس الإعدادي وفق التفكير الإبداعي ومقترحات تطويرها، وذلك بالإجابة عن السؤال الآتي: ما نسبة توافر مهارات التفكير الإبداعي في الأنشطة والأسئلة التقويمية المتضمنة في محتوى كتاب الحاسوب المقرر لطلبة الصف الخامس الإعدادي (الاحيائي والتطبيقي، والادبي) من وزارة التربية العراقية/ المديرية العامة للمناهج في العام الدراسي (2
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أثر استراتيجية التدريس البصري باستخدام الانـفوجرافيك في التحصيل والتفكير البصري لدى طلاب المرحلة المتوسطة فـي مادة الرياضيات
Education received the attention of the monarchy in Iraq, especially after the developments that the country witnessed after Iraq gained independence and joined the League of Nations in 1932 AD in all political, economic and cultural aspects. In this regard, due to its distinguished geographical location, where the atmosphere, the natural environment and the religious and political standing were available, which made it a center of attraction for most Iraqi families and political figures.
Five mixed primary schools from the district of Tikrit/ Salah al- din province
with a total of 100 male and female pupils and two ages(8-9 and 10-11 years),
were selected randomly to study the relationship between the breakfast meal and
the academic level, the socioeconomic situation, and the number of family
members. The study showed a positive linear correlation between the morning
meal, and academic level of students for both two covered ages, also showed a
clear impact between the development of family's socioeconomic situation and
their nutrition level. There were an increase in the percentage of pupils aged 8-9
years with a poor nutrition when they were belonged to a poor or medium
socioeconomic families,
Education received the attention of the monarchy in Iraq, especially after the developments that the country witnessed after Iraq gained independence and joined the League of Nations in 1932 AD in all political, economic and cultural aspects. In this regard, due to its distinguished geographical location, where the atmosphere, the natural environment and the religious and political standing were available, which made it a center of attraction for most Iraqi families and political figures. Learning and pioneering the path of knowledge, so it witnessed a great prosperity in secondary education, so several important schools appeared that contributed to advancing the wheel of learning forward, including Baghdad College High Schoo
... Show MoreCloth simulation and animation has been the topic of research since the mid-80's in the field of computer graphics. Enforcing incompressible is very important in real time simulation. Although, there are great achievements in this regard, it still suffers from unnecessary time consumption in certain steps that is common in real time applications. This research develops a real-time cloth simulator for a virtual human character (VHC) with wearable clothing. This research achieves success in cloth simulation on the VHC through enhancing the position-based dynamics (PBD) framework by computing a series of positional constraints which implement constant densities. Also, the self-collision and collision wit
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أختير مشروع مزرعة فدك في محافظة النجف االشرف المستثمر من العتبة العلوية المقدسة. يقع المشروع في الجهة الشمالية شرقا ة عرض ''54.38 '57 º31 الـــــــــــى ً الغربية لمحافظة النجف االشرف بين خطي طول ''18.78 '0 º 44 الى ''53.46 '7 º44 ودائر ''17.53 '2 º32 شماال بمساحة اجمالية للمشروع تقدر بـــ 35493 هكتار لتقييم بعض الصفات الكيميائية للترب الصحراوية في تحديد دليل نوعيتها وصحتها لمشروع مزرعة فدك/ محافظة النجف االشرف، اذ تم اخذ 40 عينة سطحية
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