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.
problems with its unobvious effect on scientific creativity and information. Problem solving is one of main goals of researchers because it develops their right logical thinking methods. The present study aims at measuring logical thinking among female it structures in the university mea swing problem solving among them ,identifying statically differences significance in logical thinking among female instructors in the university according to (Specialization Variable), identifying differences significance in problem Solving among female instructions in the university according to ( Specialization Variable) and identifying the Correlation between logical thinking and problem solving among female instructors in the university. The sample c
... Show MoreThe study of the subject of (Egyptian public opinion on the Libyan revolution) came to reveal the role of Egyptian public opinion in mobilizing and solidarity for the masses. With the events witnessed by the Arab countries before the revolution, this was evident by the people 's attitudes towards the tripartite aggression against Egypt in 1956, and the June 1967 war, and the most recent what the Egyptian people showed towards the Libyan revolution. The Egyptian press followed the completion of the arms deal with France and revealed the ability of the Libyan negotiator to achieve moral gain, supported by Egyptian support to thwart the United States intentions to arm "Israel" similarly. The Egyptian people expressed a love for peace and su
... Show Moreto study the discribrion and the pollution in the environment in the south of baghdad samples of waste water from industrail units using the mercury in its process also
In the present work effect of recycled heating and cooling on the values of concrete compressive strength due to high temperature of 4000C was studied.
The tests show that the percent of reduction in compressive strength of the samples which exposed to a temperature of 4000C for one cycle was 32.5%, while the reduction was 52.7% for the samples which were exposed to recycled heating and cooling of ten times .
Moreover a study of the effect of specimen sizes on the percentages of compressive strength reduction due to high temperature
... Show MoreTraining has an effect on employees’ performances. Accordingly, the person who is responsible for employees’ development must figure out the most effective way to train and develop employees. Central Michigan University (CMU) has recognized the importance of providing appropriate training for employees who have a duty in advising students. The reason is that these employees have a significant impact on students’ educational performances. Thus, special attention to this category of employees is needed to improve advising quality. This research attempted to explore the impact of training on academic advising at CMU. Face-to-face interviews and online surveys were used as data collection tools for this study. The study scope c
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The study aims at knowing students’ academic assistance at the Department of Kindergarten. It further aims to know the difference of academic assistance among these students with respects to variables like (college of education for women, Baghdad, Thi-Qar). It also aims to know about the difference according to the academic level variable, in addition to its relation to some other variables. To achieve the objectives of the study, a number of university female students were selected from both Baghdad an Thi-Qar Universities in the academic year 2019-2020. The sample of the participants consisted of (400) students from the (second, third, and fourth) levels. To measure the study variable represented by the concept of academic assistance
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The effectiveness and quality of legislation depend on the extent to which it relates to political , economic ,social ,geographical , health and moral realities , so the unrealistic legislation and its failure to address all the problems facing society make these legislation out of reality , this requires this legislation be able to regulate all aspects related to public health in society in exceptional circumstances such as cases of wars ,diseases and pandemics as outbreaks of corona virus in the word ,this study focuses on the effects of legislative omission on the effectiveness of the administration when performing its tasked in health administrative control in exceptional circumstances in light of spread of corona virus pandemic in Iraq
... Show MoreThis study aims to investigate the degree of practicing the motivated classroom evaluation environment for learning and its relationship to different feedback patterns. To achieve the objectives of the study, the correlational descriptive research design was employed. A questionnaire was constructed consisting of two parts: the classroom evaluation environment (13) items, and feedback patterns (24) items on a five-point scale. The psychometric properties of the questionnaire were verified in terms of validity and reliability. The questionnaire was applied to a sample of (265) male and female teachers who work in the second cycle schools for grades (5-10) of basic education in all academic majors in the Governorate of Muscat in the Sultan
... Show MoreThis study intends to examine the content of photo coverage related to the Gulf Cup (Gulf 25) as presented by Iraqi photojournalists on Instagram between 02/01/2023 and 27/01/2023. Utilizing content analysis, the two researchers employed the survey method to evaluate 674 digital photos posted by seven photojournalists specializing in this sporting event, which concluded with the Iraqi team's victory in the city of Basra.
Key findings from the study include:
1. The Category "Photos from the Gulf Cup matches" predominated, accounting for 291 instances or 42.794% of the total.
2. Photojournalists exhibited a keen interest in capturing images of attending fans and documenting celebrations surrounding th
This research aims to identify the reality of teaching political science research methods curriculum, to observe practices, and differences in teaching and learning between the Arab and Western universities. Moreover, it focuses on the difficulties that face students' acquisition of the course skills. The research uses the course model of some Western and Arab universities as case study.
This research shows that the curriculum do not reach yet the final form as other political science curriculums, and its upcoming changes will reflect the needs of stakeholders. The best method to teach this curriculum is to use applied learning in groups, learning by doing, and finally problem-based learning approach. Using optimal assessment deep
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