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.
يُعدّ الأشخاص ذوو الإعاقة أكبر أقلية في العالم وأكثرها حرمانًا، حيث تشير الإحصاءات إلى أن نحو مليار شخص، أي ما يعادل 15% من سكان العالم، يعانون من بعض أشكال الإعاقة، مع تزايد معدلاتها في البلدان النامية. وتشير الدراسات العلمية إلى أن ذوي الإعاقة قادرون على مزاولة العمل بإتقان ومثابرة، بل وقد تتفوق مهاراتهم أحيانًا على مهارات الأشخاص غير المعاقين، إذا تم اختيار العمل المناسب لقدراتهم ومواهبهم. كما أن حق العمل
... Show MoreDue to the importance of the word and because it is the basic building block from which speech is formed, it has become the subject of the attention of many scholars, ancient and modern, especially the Qur’anic vocabulary, which scholars dealt with in various branches of the Arabic language
تعد دراسة التراث العلمي العربي من الدراسات التي تلقي الضوء على التطور التاريخي للعلوم العربية وما أنجزته العقلية العربية في هذا الميدان للمدة التاريخية التي ابتدأت بعصر صدر الإسلام وانتهت بالخلافة ويرى الكثير من العلماء سواء كان
The followers of the reality of the decision application faculty in departments of faculties of education of the University of Baghdad, it is noted that there are many shortcomings, which relate to Path, management, design, and evaluation, Coming from the work of the researcher as a teacher and supervisor, as well as to inform the researcher on many of the studies and literature, luck researcher on the article there are no courses are clear in theory and in practice the decision of the applications teaching, and often puts the teacher education curriculum, which lacks the link between the theoretical and practical, either in relation to its management, there is no office for the management and coordination at the University of Baghdad or
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Si le rire est censé être le propre de l'homme, il n'en est pas pour autant toujours signe d'intelligence. Qui n'a jamais eu honte d'avoir ri àune blague idiote ou méchante?
Il y a plusieurs façons de rire , ce qui fait que ce qui est comique pour les uns ne l'est pas pour les autres et que le comique réside moins dans l'objet ( situation, blague..) que dans le point de vue et dans l'interprétation que nous en ferons. " Le rire .. contient toutes les mélancolies humaines ([1]) ".
... Show Moreمما توصل إليه البحث :
إن الدوافع النفسية تنفرد في تجسيد الأحاسيس والمشاعر في نتاج الشاعر , من خلال رؤيته لتلك الحالة , فتسهم في صورة المقارنة في التشبيه , فتبعث في المتلقي حالة التأمل والمقارنة بين الحالتين اللتين تجمع بين مكوناتهما صفة واحدة فتصل إلى حالة التلاحم , ويكون ذلك باعثا لرسم صورة التشبيه ال
... Show Moreتهدف هذه المقالة إلى توضيح أخلاقيات العلم وضوابطه التي يجب على من يعمل في هذا المجال أن يكون متحلي بها حتى يحافظ على القيم والأخلاق الفاضلة والموروثة من الآباء والاجداد والنابعة من الصالحين والاخيار لديم ومة الحياة بأفضل وجه وكما يتمناه الكل وكذلك عدم تجاوز الحدود التي تؤدي إلى الأض ا رر بالمجتمع والبيئة . وتوضيح الحدود الغير مسموح بتجاوزها في مجال العلم والتكنولوجيا ومن هذه الأخلاقيات أو الضوابط التي يجب أن
... Show MoreOur research, entitled(Population and economic determinants of society and its impact in the history of contemporary Baghdad 1940-1960), dealt with a number of historical facts and events of the social, demographic and economic
The principal components analysis is used in analyzing many economic and social phenomena; and one of them is related to a large group in our society who are the university instructors. This phenomenon is the delay occurred in getting university instructor to his next scientific title. And as the determination of the principal components number inside the principal components depends on using many methods, we have compared between three of these methods that are: (BARTLETT, SCREE DIAGRAM, JOLLIFFE).
We concluded that JOLLIFFE method was the best one in analyzing the studying phenomenon data among these three methods, we found the most distinguishing factors effecting on t
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