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.
ناولت هذه الدراسة إحدى الشخصيات الأمريكية التي تأثرت بواقع السود. كان بوكر تاليافيرو واشنطن أحد الأمريكيين السود ، الذين ولدوا في ظل العبودية وتعرضوا للاضطهاد بعد إلغاء حقوق التصويت وإطلاق قوانين جيم كرو من قبل الولايات الجنوبية. ورأى واشنطن خلال عمليات إعادة الإعمار أحوال السود وكيف كانت معاناتهم قبل الحرب الأهلية في ظل ظروف العبودية التي شملت الإذلال ، والحرمان من حقوقهم المدنية والسياسية، فيما لم يختلف
... Show Moreهدفت الدراسة الحالية التعرف على البلادة العاطفية لطلبة الجامعة وكذلك التعرف على معنوية الفروق في البلادة العاطفية تبعاً لمتغيري: النوع (ذكور-اناث) والتخصص الدراسي (علمي –انساني) ، تآلفت عينة الدراسة من (400) طالب وطالبة موزعين بالتساوي حسب النوع والتخصص الدراسي تم اختيارهم عشوائيا من طلبة الجامعة، استخدمت الباحثة مقياس البلادة العاطفية من (اعداد الباحثة) وبعد تطبيق المقياس على عينة البحث واستخراج البيانات با
... Show Moreobjective of this research is to identify some of the obstacles that face secondary school teachers of the Arabic language courses in using modern teaching methods in class.
The research focuses on secondary school teachers of the Arabic language courses at the central region of Nineveh Governorate for the school year (2008-2009). 30 teachers out of 792, were randomly chosen to apply the research tool upon.
To fulfill the objective of this research, the researcher first surveyed a number of teachers , he then identified four categories of obstacles; obstacles related to school administrative system and environment, the teacher, courses and pupils, and the nature of teaching method
... Show MoreThe research aims to measure, assess and evaluate the efficiency of the directorates of Anbar Municipalities by using the Data Envelopment Analysis method (DEA). This is because the municipality sector is consider an important sector and has a direct contact with the citizen’s life. Provides essential services to citizens. The researcher used a case study method, and the sources of information collection based on data were monthly reports, the research population is represented by the Directorate of Anbar Municipalities, and the research sample consists of 7 municipalities which are different in terms of category and size of different types. The most important conclusion reached by the research is that there is a variation in the efficien
... Show MoreThe inflation phenomenon inherent to all economies in the world, including Iraq, and to find out the reasons for this phenomenon must be measured impact on the national economy, and is the index of consumer prices of the most common measure of inflation in order to find the means and the treatments needed and this can be reached through the study of the role of aggregates Commodity and its impact on the general trend of cash inflation, in Iraq for the period 2004 2009 to determine the groups lead to inflation in Iraq, where it emerged that the group rent is ranked first in the proportion of its contribution to the index of consumer prices, and food group is ranked second. The fuel and lighting group ranked third.
التعددية الثقافية هي مفهوم يتعلق بالمجتمعات التي تضم ثقافات عده، أو العالم الذي يتضمن ثقافات متنوعة؛ فالتعددية هي التنوع الثقافي والفكري؛ وبالتالي هي عنصر إثراء للإنسانية وأساس لوجودها؛ فالتعددية الثقافية تتضمن القبول بالثقافات والافكار الانسانية كلها، وإفساح المجال أمامها للمشاركة في بنا ء الثقافة والفكر العالمي؛ وهكذا فإنها تتمثل في التسامح مع الثقافات والافكار المختلفة الاعتراف بالهويات والخصوصيات
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