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.
أن الكتاب في مجال الاختبارات والقياس والإحصاء الرياضي والذي صيغ بطريقة مبسطة وعلى وفق الفعالية التي تم تناولها بالبحث والدراسة سواء أكانت الدراسة في الجانب البدني أو المهاري أو الوظيفي للعبة أو تبحث في المواصفات الجسمية من ناحيتي القياسات والأدلة الجسمية وكل بصورة منفردة ، أو بصورة دراسة مركبة من ناحية تناول القياسات الجسمية مع المتغيرات البدنية لفعالية ما على سبيل المثال وتناولهما في دراسة واحدة أو تناول
... Show MoreThis study aims to look in the commandments and letters of Imam
Abi Talib (A.S.) that narrated in the (Nehj Albalagah). In addition the researcher will study the method of kindness and and sentences structures of
يهدف هذا البحث الى عرض رؤيا تشخصيه لمجتمع المعرفة في ظل اقتصاد المعرفة من خلال استعراض العديد من المفاهيم النظرية والعلاقة بينهم كمفهوم البيانات والمعلومات والمعرفة ومجتمع المعلومات والمعرفة, ومصادر المعرفة, والمراحل التطورية للتحول الى مجتمع المعرفة, ومن ثم استعراض الأبعاد الأساسية لمجتمع المعرفة, إضافة إلى الملامح الأساسية لاقتصاد المعرفة وخصائص ذلك الاقتصاد, ثم تناول البحث المورد المعرفي وعلاقته
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Resumen
El trabajo se investiga en el realismo y la tradición social que incluye la tragedia Bodas de sangre, del autor español Federico García Lorca. A lo largo de estas páginas se da la luz sobre los temas, acciones, oraciones y palabras que pertenecen a la realidad de la vida española en general y sobre todo en territorio andaluz, en el que ocurren los sucesos de la obra. Así como las tradiciones sociales que el dramaturgo español contemporáneo abundando a lo largo de su texto, y que han sido tomadas de la herencia popular.
Literariamente, esta obra se clasifica como Tragedia Moderna, por la razón de que incorpora los elementos necesarios de d
... Show Moreاستخدام الضمائر انت وانتم في الآدب الروسي الكلاسيكي
The research intended to take into consideration the phenomena of employing the temporary employees through the business organization increasingly, which has become one of the most apparent features of the contemporary strategy of the human resources management. It depends on the analytical descrptive Approach to meet the research problem which has been focalized around the dispute praising regarding the phenomena of the temporary employment and its dimensions and challenges which can be faced by the management of human resources as a result .The importance of the research is represented as one of rare research which confronts to the phenomena of the temporary employment in the Iraqi business environment. The most prominent objec
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In research it is an important phonemic change for the speaker to reach Ease and lightness ,wich is the kinetic follow-up , and we tried to collect the scattered matter in the various dialects
Literary heritage and its employment in poetry has received the attention of poets, and they have employed it in their literary texts, as this employment is one of the oldest phenomena in Arabic literature, that the inspiration of this heritage in texts through the overlap of their texts with previous texts, and no poet neglected the importance of this employment.
Proverbs represent the morality and behavior of man in the environment in which he lives, they express the virtues of authentic , benign and urges the ethics as it is characterized by comprehensive over time and time as well as became rules imposed and accepted norms settled in the souls after the people gradually continued to import it through generations