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.
Wer es heute beabsichtige, eine detaillierte Arbeit über die Rezeption des Nibelungenliedes zu schreiben, könnte damit einfach mehrere Bände wahrnehmen. Deswegen wird es sinnvoller sein, den Forschungsprozess auf bestimmten, aber wichtigen Aspekten zu skizzieren. Darum kann nur unter strikter Beschränkung auf die Hauptrichtungen, Hauptprobleme und Hauptfiguren des Liedes gewagt werden.
Der irakische Kritiker Moḥammed Šawqi Moḥammed Ḫalifa bedankt sich bei den „Dichtern des 12.Jahrhunderts, weil sie uns die deutschen Epen übertragen haben.“[1] Diese Epen kann man auch als Mythen betrachten, in denen sich Sagen und Märchen vermischen.
بعض المعادلات في اشكالية الانتخابات العراقية
م,د. فرات سمير فرج
تدريسي في مديرية تربية محافظة الانبار
The research aims to clarify the effect of evidence in interpreting verses and what are their forms related to interpretation, which every interpreter must be familiar with, along with the necessity of knowing the sciences with which the interpreter is armed in order for the true meaning and intended meaning of the Qur’anic verses to emerge. The determinants of the clues and the extent of their relationship to the Qur’anic text were also explained, and the levels of their impact in directing the meaning were identified in terms of strength, verification, clarity, generality and
This research seeks to show the state of the sad female self in Iraqi women's poetry, reveal its psychological potential within the text, analyze the phenomenon of sadness and explain its presence in poetic texts, show the influences of social life, the turmoil that was the main resource for the crisis of the creative woman's self and how to confront it, explain the motives and reasons why the creative woman wrote about the sadness of herself through techniques and methods unique to her
Özet
Tekrarlar, anlamı kuvvetlendirmek, ifadeyi zenginleştirmek amacıyla kullanılan dil unsurlarıdır. Ural Batır destanı da tekrarlar, özellikle de ikilemeler açısından zengindir. Bu yazıda, Ural Batır destanındaki ikilemeler gruplandırılarak verilecek ve değerlendirmesi yapılacaktır.
Anahtar Kelimeler: Tekrar, ikileme, aralıklı ikileme, destan.
Abstract
Word repeating is language items used for strengthen the meaning and riching the expression. By this view, Ural Batır epic is a good example for word repeating units. In this paper, Ural Batır epic’s word repeating has been presented by classification.
Key Words: Repeating, a pair words, a pair words by space, epic.
مستقبل مؤسسات المجتمع المدني في العراق
(1)
This research is an attempt to concern with important subject in Arabic language and criticism . Its conception concern with poet’s ability on transmitting from one subject to another in the same poem without effect on the reader or listener in order not to effect on reader or listener through reading poetry this concern had been taken by many critics and rhetorical which lead to architecture design those the
Black slaves formed a section of the Murabit community, and they had an important role in wars and in settling battles to the Murabit state. Murabit state lords have depended on them in many scales such as, wars or within the community boarders