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.
the civil relation between Iraqis and Egyptian was close , it is clear that is the opening relation between two countries esoecally in trade and demand education , but after mongle occupation , For the capital of the Abbasid Caliphate, the situation in Baghdad, had changed in 656 AH/1258 AD, the Iraqi migration started security and safety, including scholars and writers, in addition to the presence of entire Iraqi families who immigrated to Egypt and resided there, including the family of Al-Hafiz Al-Iraqi The Ibn al-Kwaik family, the subject of the study, had an important impact on the scientific movement in Egypt.
Islam has paid great deal of attention to land issue where has been
considered most resources for providing Muslims with water and food and
building on that we notice that the Islamic government worked hardly to give
attention ton the land especially newly included under control of Muslims
especially that they had got with out fighting or bloodshed but had been
included via reconciliation with the landlords so the Muslims had share in that
would be taken either in cash or in materials in a value would be differentiated
following several issues like type of harvest and method of watering the land
and religion of the landlords.
So Muslims had listed laws and rules that enable them typical investment
for that l
The poverty in the developing countries is output to under development as we consider welfare, where as when the poverty disappear that produced be the general development . Historically, in our countries, the underdevelopment is the result of colonialism period and what is associated with it of transferring the surplus abroad and the disorder of production structure. And at the present time, the poverty is reproduced and aggravated in the last years as a result of many internal and external reasons.Today, poverty is associated in many forms with the poverty previously.
المقدمة
مشكلة البحث وآهميته :
تعد مرحلة ما قبل المدرسة من المراحل شديدة الأهمية في نمو الأطفال في هذه المرحلة تمتد رغبة الطفل في التعرف على العالم المحيط به ثم تتطور أنشطته لتصبح أكثر عمقا وأتساعا فتتضمن البيئة البعيدة عنه ، هذا فضلا على أن 50% من التنمية الذهنية للطفل تتشكل في السنوات الأربع الأولى من العمر وأن القراءة هي إحدى المكونات الأساسية التي تعززهذا الجانب من التنمية .
( أبو
... Show More: The objective of this research is to demonstrate the possibility of applying the principles of corporate governance in the General Authority for taxes, as the goal to identify the basic requirements for the application of the principles of corporate governance in the GCT with an indication of the role of governance in improving the strategic performance of tax administration. The research was based in part applied to the analysis of the results form questionnaire designed to achieve the goal of the research .
The importance the youth because they are the fundamental basis of the development process so to be an emphasis on their active participation in community building . When there is community participation the democratization . Will tazzfa community because the process of community participation and develop the capacity to carry on almsoulin among young people and will lead to culture of self confidence and alhawwar walaklauah . Beactivted and community participation for young people through several channels . Family , school , media and civil society organization as we discussed in the research factrstnat hinder community participation of youth in development . The most important factors that hinder participating based on patriarc
... Show MoreEach of the languages possesses a set of phenomena that researchers in its sciences should stop at to explain the secrets of this language, including the phenomenon of idiomatic expression. Perhaps this phenomenon may constitute an obstacle to non-native speakers of the language or even the native speakers themselves. The Arabic language is full of these expressions, Which needs us to dedicate its own studies to it so that we can collect it in a dictionary that includes and collects it with explanation and interpretation of its semantics
- Aim of the current research is to know the impact of guided discovery strategy sports communication skills among students in first grade average in mathematics.
- , Consisted sample of (58) a student from a school Baghdad Rusafa, divided in two groups, one experimental studied according to strategy discovery The second group studied the traditional way, the researchers built search tool (test communication skills sports), and using a number of statistical methods including : -
- Test (t - test) was used to independent samples to examine the match Mediterranean experimental and control groups and tested Levin (Leven - test
