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 Arabic language has always been and still is the preoccupation of our scholars, both advanced and late, because of the amazing secrets that this language holds. What distinguished it from the rest of the languages is that its owners speak with sounds that others are unable to pronounce, except by vigorous attempts, and these voices include za’, middle and extreme hamza, and ha’.
العلمانية في الفكر الصهيوني المعاصر
ABSTRACT
The Iraqi Government had used all Possible methods of financing the fiscal deficit according to the economic and Political Circumstances at the time. It had borrowed from abroad during the 1980s. Those methods of borrowing led to negative impacts on the Iraqi economy such as increased external dept burden, higher inflation rate, negative interest rate and accumulation of domestic debt.
The "Financial Management and Public Debt" law no 95/ 2004 made a great change in those methods of Financing fiscal deficit in Iraq. Before 2004, the deficit was financed by issuing Treasury Bills and selling them to the Central Bank of Iraq with a prefixed interest rate. Thus, i
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اهميه البحث :
ان ظاهره الصراع هي احدى حقائق العلاقات منذ فجر التاريخ ,وعالم اليوم يتميز بالمتغيرات السريعه التي اسفرت عن توترات شتى , تؤكد اتصافه بالكيانات الكبرى والمصالح المتباينه وعلى الرغم من التقدم الحضاري وثبات الدعائم والاسس التي تقوم عليها العلاقات فان العالم يتسم بتعدد الازمات التي يواجهها والناجمه عن اختلال توازنات القوى الكبرىوتزايد اطماعها مع سعي القوى الصغرى الى تحقيق مز
... Show MoreAl-sarf science is one of the most scientifically accurate and rich in branches. Because it depends on the one accent and how the changes happened inside this science (from an event associated with time or not associated). The people who create this science and were deep made a tough rule to can out of these sentences without reason. The aim of this research is to declare (The Impossible Phenomenon in the Preference Name) and this study is separated into two chapters:
Section one: it’s content of (Preference) in the base books and the scientists of linguists and the rules that authorized building in the name of Preference.
اللبرالية في الخطاب السياسي العراقي
Talmud is one of the important books of the Jews, which deals with the life of the Jewish and Judaism in some detail after their book "Torah" because the Talmud explains the concepts and teachings of the Torah and Ahbars in this book often Miuge clergy Jews read the Talmud being transferred Ahbars of the teachings serve their interests and the interests of the Jewish establishment where reminds one Ahbars argument urges Jews by reading the Talmud and see the teachings and concepts and say "that reads the Torah have the reward of one who reads the
This research psychological construction in the Koran, and the researcher with an overview of the importance of and the need HSCode Elbe.
Built Koran souls on faith and piety , the more you build good was the commitment approach Koran evident , because the Koran built for these souls path will not Tdilh never astronomer can occur amendment or a change in the character of a man in his behavior it is necessary to modify or change his ideas and trends as the human behavior is influenced by a major impact his ideas and trends , the Inn Koran to change people's ideas and attitudes and behavior and to guide them and change what they are in it from going astray and ignorance and directing them to what it Slaham and well-being , and prov
... Show MoreThis research to study the effectiveness of the reception in the interactive theatre revealed the impact of this receipt in the educational process, and has focused on regarding the role of interactive theatre in education, the role of the interactive receiver, and how this type of theater that have an impact on the process of learning and education aimed at the receiver positive actor, this research was to examine this in detail through theatrical prepared for this purpose with a group of students (fine arts Institute for girls/morning), and marking research under Address (effectively receive interactive theatre) as taken from the theme Finder receive education through theatre material for consideration, as follows:
- 1. Ch