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.
Developing disorders or ingeneral disability considered one of infortant cases which socities faces as a case with several a spects that may lead to disability . the movement of growth anf developing in the society thus the gardiauship of abnormal individuals became insisting issue which has social and human necessity .
The children of autism considered as special categories that guardian ship and care started of them inhoticeble image at the last time .
Hence, the researcher interested in this problem that made her studying it the study aimed to educte the child of autism that exist in kindergarten .the resrarcher depended on (Adel Abdullah) test for child autism that consists o
... Show Moreتدريس السياسة الخارجية في جامعة بغداد
The Islamic heritage in Iraq has been subjected to multiple attempts at deformation, including intentional attempts to separate the next generation from its Islamic heritage, and some is unintended
دراسة طبيعة الاستراتيجية الامريكيه في اقليم جنوب آسيا وصراعات القوى الإقليمية الهند وباكستان
Sustainable architecture in the thought of Sheikh Baha'i Sheikh Bahaa Al-Din is Muhammad bin Al-Hussein bin Abd Al-Samad bin Muhammad bin Ali bin Al-Hussein bin Saleh Al-Harthy Al-Hamdani Al-Amili Al-Jaba’i, a resident of Isfahan. And the mathematical and astronomical arts, and success was written for him in his writings, so it spread and was accepted by learned scholars in the last four centuries. Research from his activity and science is the engineering and architectural aspect.
This research seeks to show the state of the sad female self in Iraqi women's poetry, reveal its psychological potential within the text, analyze the phenomenon of sadness and explain its presence in poetic texts, show the influences of social life, the turmoil that was the main resource for the crisis of the creative woman's self and how to confront it, explain the motives and reasons why the creative woman wrote about the sadness of herself through techniques and methods unique to her
Özet
Tekrarlar, anlamı kuvvetlendirmek, ifadeyi zenginleştirmek amacıyla kullanılan dil unsurlarıdır. Ural Batır destanı da tekrarlar, özellikle de ikilemeler açısından zengindir. Bu yazıda, Ural Batır destanındaki ikilemeler gruplandırılarak verilecek ve değerlendirmesi yapılacaktır.
Anahtar Kelimeler: Tekrar, ikileme, aralıklı ikileme, destan.
Abstract
Word repeating is language items used for strengthen the meaning and riching the expression. By this view, Ural Batır epic is a good example for word repeating units. In this paper, Ural Batır epic’s word repeating has been presented by classification.
Key Words: Repeating, a pair words, a pair words by space, epic.
The research came to a statement in explaining the impact of movement in general in the Arabic language, as a word and sentence, in the Holy Qur’an in particular, and the Arabic syntactic movement in understanding the Qur’anic text.
The research contained two sections. Each section has two demands, an introduction, and a preface. The most prominent titles of the research are the aspect of parsing, which is one of the characteristics of the Ḍād; the definition of parsing in language and terminology; the impact of movement on understanding the Arabic text in general; and in understanding the Qur’anic text in particular