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.
This research deals with the ideas of Imam Muhammad bin Al-Waleed bin Khalaf bin Sulaiman bin Ayyub , Al -Qurashi, The Moroccan, The Andalusian, Al-Maliki. He was known as Abu Bakr Al-Tartoushey , where thesis deals with the details of his personal life and as well as his scientific path as well as his works, and also covered the views of jurisprudence in the personal status and especially on the subject of divorce and inheritance,
ملامح من فكرة القانون الطبيعي في حضارة العراق القديم
مشكلة البحث:
بين الحين والآخر تتصاعد الصيحات مطالبة بإصلاح النظام التعليمي لكي يتوافق هذا النظام مع ما يحدث في العالم من تطورات علمية وتكنولوجية تترك بصماتها على مختلف قطاعات الحياة .
ويعد المعلم وبلا شك ركنا أساسيا في هذا النظام ،وذلك لما للمعلم من تأثير أساسي في عملية التعليم والتعلم . ماذا يجدي إذا ما طورنا مناهجنا، واحسنا مباني مدارسنا، وأكثرنا من الوسائل والتقنيات ،ولم نوفر المع
... Show MoreBohemia AL-Kharab for Salah Salah Which contain 477Paper deal With History of Nathion This Novel Has a different styl from another IraQis Novels, this Novel has no conversation this is the basic reason Which hav this research .
The novel have 3 versions , the first one deal with explain the text in different ways , the second contains the realation ship between the text and the reader .
Which appear very clear in novel from up to down , whil the third one and the last explaine
The hermonologiq
The time bylose the relation in the novel.
The last thing is the conclusion which has the simple things conclude by the researcher from several readings to the novel
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... Show MoreThe Research aimed for identification the significant of health problems that occurrences through
misused of computer for those whom attaches with more than two hours daily and to identification the
nature of demographical characteristics variables and that related variables with using computer. Also to
know the level of user’s knowledge for some attaché’s equipment's and finally creating a new suggested
measurement scale for studying health problems that were occurred through misused of computer.
Creating questionnaire includes several domains (Social problems – family environment, Social problems –
external environment, some health problems attaches with related equipment's, psychological problems,
and hea
تحليل الأخطاء الصوتية في بعض كتب اللغة الروسية الدراسية
Conclusion
After this tour with Alkhund Al-Khurasani and his book “Adequacy of Fundamentals,” we can highlight the results we have got through what we have reviewed in the research:
- Al-Akhund Al-Khurasani was born and raised in a scientific environment that gave him from his childhood the opportunity to gain knowledge of achievement. Therefore, he left to seek knowledge from the beginning of his youth and toured the cities, then he went to Tehran and then He went to the holy city of Najaf, then left for Samarra, then returned to Najaf in order to work on the scholars and the student.
- Al Akhund al-Khorasani studied on several scholars , whether in Iraq or in Geran, and he
God bestowed upon the Imams of the Ahl al-Bayt (peace be upon them) knowledge and wisdom, in addition to give them virtue as long as it was not given to anyone from the worlds. knowledge have been enriched from them that cause pride.
دور المعالجة الادراكية في اختزال البنية التصميمية للعلامة التجارية
הקדמה
הריאליזם הספרותי במשמעו הכללי מצייג אשר כל מה מציינת בה הספרות מציורים מדוייקים לסביבה ולכן אדם. ויש להתחשב בפרטים המשותפים לחיים היומיומית.
האסכולה הריאליזטית מצטיינת בזיאנרים אין זוכים בם איזו אסכולה ספרותית אחרת. האסכולה הזאת הופיעה בספרות העברית החדשה כתוצאה להשפעתה של הספרות העברית בס
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