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 study aimed at detecting the extent of the practice of students Almtbakan skills crisis to teach in geographical sections of the Colleges of Education Baghdad University. The current research was limited to students in the fourth stage geographical divisions in the Faculties of Education for Girls and Ibn Rushd / Baghdad University for the academic year 2013-2014.
The View Finder methodology of the study and procedures, explaining the method used to obtain the data and information to achieve the goal of the search, and used the questionnaire and the way to achieve the goal of the research, as it was prepared based on the views of the exploratory and literature and previous studies and the experience o
... Show MoreThis search aims to meditate Divan of Hazem Al-Qirtagni his incomplete contiguous and non-contiguous naturalizations are investigated through two interrelated sections, the first is contiguous deficient naturalization and the analysis of phonemic symmetry in the light of syntactic syntax, phonemic (partial) symmetry and semantic difference
واقع تدريس السياسة الخارجية في كلية العلوم السياسية - جامعة بغداد
تشير الادبيات الى ان العنف قد رافق الانسان منذ بدء الخليقة حتى يومنا هذا، الا ان التطور العلمي والتكنلوجي والسرعة الفائقة في التغيير قد زاد من حجمه، وعدد مثيراته واختلفت نوعيته تبعاً لارتقاء الانسان ( العكيلي، 2000، ص91).
يتسم القرن الحادي والعشرين بظاهرة العنف بشكل عام، حيث لم تسلم منطقة منه، وهذا لا يمثل تهديداً لمنجزات الانسان المادية والاجتماعية فقط، ولكنه يمتد نحو الانسان ذاته. وسلوك الع
... Show MorePraise be to Allah and peace be upon our master and lover of our hearts and our souls doctor Muhammad and divine , especially the rest of God in Aladdin , and a curse on all the enemies to the day of judgment ,
After : The issue of education of man , and brought up within the curriculum properly and comprehensively cannot be completed for the seriousness and accuracy without revelation , the Qur'an inspiring , than when gentle expert , is a factory of man and humanity , in fact ... is the process of modifying behavior, one of the goals of education community at various levels in the family the school and the whole university and other educational institutions and community-based factories humanity that th
... Show Moreيرمي البحث الحالي الى تقويم أداء طالبات الصف الاول متوسط في مهارات القراءة الجهرية ، وذلك من خلال الاجابة عن هدفي البحث : 1- ما مستوى أداء طالبات الصف الأول المتوسط في كل مهارة من مهارات القراءة الجهرية ؟ 2- ما مستوى الأداء العام لطالبات الصف الأول المتوسط في القراءة الجهرية ؟ يقتصر البحث الحالي على: 1- مهارات القراءة الجهرية 2- عينة من مدارس البنات الن
قياس جودة نظام الحكم أنموذج فعالة الأداء الحكومي في العراق
(1)
Language is a gift from God to His servants, as it is a tool of communication, rather it is a tool of life, and without it, life cannot be straight and complete.
A language is a kind of substitution. A vocal disorder that may be a disease of speech, and it is one of the obstacles caused by organic and congenital causes, perhaps the common one is genetic.If we separate between lisping in children and separating it from what happens in adults, we find that lisping in children may have psychological causes as well as other ones, this is what we will show in this research.
ن الهدف من هذا البحث هو معرفة أثر إستراتيجية تعليمية في تحصيل مادة العلوم لدى طلاب الصف الاول المتوسط. ولتحقيق هدف البحث صاغ الباحثان الفرضية الآتية: لا توجد فروق ذو دلالة إحصائية عند مستوى (0,05) بين متوسط درجات طلاب المجموعة التجريبية الذين يدرسون مادة العلوم وفق إستراتيجية تعليمية وبين متوسط درجات طلاب المجموعة الضابطة الذين يدرسون المادة نفسها بالطريقة التقليدية في اختبار التحصيل. بلغت عينة البحث (59) طالبا
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