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.
إن تاريخ التعليم في السنوات الأخيرة هو قصة تحكي تطور التعليم من بُعد والتعليم المفتوح وباختصار " الإنفتاح التعليمي " Opening up education؛فعلى مدى عقود قليلة عملت التكنولوجيا الحديثة مثل الكمبيوتر الشخصي ، والوسائط المتعددة التفاعلية ، والإنترنت باستمرار على توسيع فرص
هذه الدراسة محاولة جادة لفهم تطور التعليم في كربلاء المقدسة خلال المدة 1958-1968، تناول البحث محاور عدة، ابتدأ في رياض الاطفال، ومن ثم التعليم الابتدائي في كربلاء، فالتعليم الثانوي. اعتمد التربية، التخطيط، الارشاد، فضلاً عن عديد الكتب التي اعتمدت الوثائق والتي سيجدها القارئ في ثبت المصادر.
Agriculture is one of the important job in the human life. Since the first beginning of humanity life, agriculture was the basis property in order to get individual foods. The Holy Quran and Hadith were supplied agriculture and all Muslims were followed this field especially after Islamic state expansion and its possessive many lands which developed directly our Islamic civilization.
Pride in the poetic Genius in Al-Shareef Al-Murtada's poetry.Pride in the poetic genius is a rich and recurring subject .The poets always compete with each other to show their skills in composing poetry.This subject illustrates the poet's creative talents and his ability to comprehend the vocabulary of the Arabic language.Pride in the poetic gift witnessed great development which was caused by the cultural progress of the Abyssian Age. Such influences are often reflected in poetry because it is an essential part of life.
The codification of the social history of the city of Baghdad will be filled with an inherited folklore and folklore that has been descended to it from the previous generations with all its tales of folk tales, metaphors, parables, crafts and industries. Immortal
العولمة وآليات حراكها في الوطن العربي
مستقبل مؤسسات المجتمع المدني في العراق
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A new azo (LH) ligand was prepared by coupling reaction between, diazonium salt of Sulfamethoxazole, and 8-hydroxyquinoline in a process called diazotization process resulting in azo-ligand [4-((8-hydroxyquinolin-7-yl)- N(4-methylisoxazol-3-yl) benzene sulfonamide]. The azo ligand was identified by using spectroscopic techniques to detect and characterize the formation of ligand and complexes of Ni2+, Pt4+, Pd2+, and Rh3+ metal ions, and to determine the chelating behavior of ligand and also its bind position. All complexes have a [1:1] [M-ligand] ratio and all complexes are nonelectrolytes and most of the complexes have octahedral geometry, while Pd2+complex gave square planer geometry and Ni2+ complex indicate tetrahedral geometry. Therma
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