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 the need of all these beneficiaries for reliable and credible accounting information, which makes it the auditor's responsibility to verify the integrity of measurement and disclosure of those technical reserves by obtaining reasonable assurance that the financial statements are free from material misrepresentations resulting from fraud or error، The research has reached several conclusions, the most important of which was not estimated technical reserves in accordance with the technical foundations in the insurance activity, as well as the company's non-compliance with the laws and instructions issued in this regard, and the research reached several recommendations, the most important of which is the need for the company's commitment to the technical foundations for estimating technical reserves as well as compliance with the laws and instructions issued in this regard.
Research covers the uses the method of Quality Rating Evaluation to evaluate the
quality of production through which a determination of product quality of its production in
order to determine the amount of sales hence the profits for the company. The most important
function is to satisfy consumer at reasonable prices. Methods were applied to the product
(toothpaste) in the General Company for Vegetable Oil – Almaamoon Factory .
The company's has obtained ISO-certified (ISO 9001-2008). Random samples of
final product intended for sale were collected from the store during months (February, April ,
June , October and December) for the year 2011 to determine the "quality rating " through
the applicat
This research aims to analyze the effect between letter of credit opening and implementation procedures which considered one of the most important Foreign services submitted by bank institutions to their customers on Time contracted time limit commitment contract by some Iraqi commercial banks, descriptive analytical method used in This research The questionnaires designed a tool main research to gather information to get to know the effect , Seventy questionnaire forms were distributed, sixty seven forms were analyzable , The answers were analyzed by the arithmetic mean and standard deviation and test the level of influence between variables simple linear regression. The result showe
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Each book has a specific style in which its author walks on it from its beginning to its end, and the Holy Qur’an is a book that compiled many methods that were indicative of its miracle, and that it is one unit even though it has been astrologer for twenty-three years.
There is no doubt that knowledge of the Qur’anic methods is one of the pillars of the approach that deals with any of the Qur’an, and the multiplicity of Qur’anic methods is a fact that has many causes. It has been expressed by the Qur’anic discharge and the conjugation of verses to bring them to different methods, and on multiple forms such as nominal, actual, singular Qur’an, presentation, delay, deletion, mention, abbreviation and redundancy. The Qur'ani
The research aims at shedding light on the impact of information technology in reducing tax evasion in the General Authority for Taxation. In order to achieve this, the research relied on the analysis of its variables as a main tool for collecting data and information. The results showed that there is a positive and positive effect of information technology on tax evasion. The impact of information technology on increasing tax revenues and reducing the phenomenon of tax evasion In the performance of the research sample, the research sought to highlight the importance of tax information technology through its data and information to the tax administration for the purpose of completing the process Taxpayers for persons subject to income ta
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On the fabrications of succor
Tamimi
The importance of television has emerged as an effective and influential force in the lives of societies and peoples, And not just a professional media since the fifties of the twentieth century, It was used as a platform to achieve the goals and objectives of the media and politics for governments, agencies and individuals in different countries of the world, Using many methods, methods and techniques that later became important major subjects and curricula and a scientific specialization that was founded for him to study and teach in most international universities, The media, especially television and satellite channels, play an active and significant role in managing crises and conflicts and directing them through the methods of deal
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تشكل التغيرات الحاصلة في اسعار النفط تحديا" حقيقيا" لاستمرار عملية النمو في العراق, وامام الحكومة فرصة كبيرة لإيجاد حلول ناجعة لمشكلة تزايد عجز الموازنة العامة من خلال اللجوء الى اصدار ادوات الدين العام الداخلي والخارجي, وهذا يتطلب بناء استراتيجية لإقامة وتطوير سوق السندات الحكومية في العراق, لتتمكن الحكومة من خلاله توفير مصادر تمويل اضافية, تسهم في تمويل الانفاق الاستثماري الحكومي ودعم النمو ودعم
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In this study the effect of fiber volume fraction of the glass fiber on the thermal conductivity of the polymer composite material was studied. Different fiber volume fraction of glass fibers were used (3%, 6%, 9%, 12%, and 15%). Specimens were made from polyester which reinforced with glass fibers .The fibers had two arrangements according to the direction of the thermal flow. In the first arrangement the fibers were parallel to the direction of the thermal flow, while the second arrangement was perpendicular; Lee's disk method was used for testing the specimens. The experimental results proved that the values of the thermal conductivity of the specimens was higher when the fibers arranged in parallel direction than that when the fibers
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This present paper sheds the light on dimensions of scheduling the service that includes( the easiness of performing the service, willingness , health factors, psychological sides, family matters ,diminishing the time of waiting that improve performance of nursing process including ( the willingness of performance, the ability to perform the performance , opportunity of performance) . There is genuine problem in the Iraqi hospitals lying into the weakness of nursing staffs , no central decision to define and organize schedules. Thus the researcher has chosen this problem as to be his title . The research come a to develop the nursing service
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The research aimed to measure the reality of monetary policy and its role in neutralizing the impact of fluctuations in total domestic oil prices, through the most important monetary policy variable (money supply). An example of this is using a simple technique in the previous example, turning it into a straightforward user interface by (Judd and Kunee). After estimating the impact of the policy with the domestic gross domestic oil prices in Iraq, the effect of fluctuations in the domestic gross domestic oil prices in the simple regression model, while the morale of oil prices was not proven with a negative sign, while the morale of money supply and their impact on the increase of the domestic was proven in the multiple regressio
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