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.
This research deals with the idea of how the poetic reading can be a
rich field for producing the potential meanings in each text, through observing
the connection of the words and their link with other, thus composes, from the
collection of these interlaced meanings, what is called the poetic significant
(Symbolic) elaboration which deals with the reader of the text by regarding
him as a producer not as a consumer who can read a conscious reading, and
be diligent to solve the problem of the links of the relations among the
inspiring words because the language of poetry is an inspired language which
is capable of diversity and multiplicity of readings which is called the Symbolic
elaboration.
This research paper sheds light on the stages of Atmospheric forecast in Iraq. It was found that atmospheric forecast in Iraq has passed through several successive and interrelated historical stages. Each stage is characterized by special methods of prediction that are different from other stages. The oldest stages used astronomy to forecasting cases of cold , heat, flood and drought
يهدف هذا البحث الموسوم بـ (المنهج النقدي في كتاب الرجال للنجاشي(ت 450هـ )إلى تسليط الضوء على حياة النجاشي ومكانته العلمية والكشف عن منهجه النقدي في كتابه المذكور.
Books of plans are a type of writing in Islamic history , its a type of work whose authors have strived to serve as a comprehensive historical encyclopedia, and they focused most of their attention on highlighting the various aspects of the history of Egypt. , Especially. urban side. And political, military, scientific, social , economic events.
they authors in this Type were not satisfied with that only, but they mentioned the stages of the development of architecture and what followed until their time
الديمقراطية في الفكر الاسلامي المعاصر وعلاقتها بنظرية الشورى
The essential objective of this study presents a analyzes of the combination of reality and fantasy in three dramas of Spanish author Alejandro Casona. "Trees die standing" (premiered in Buenos Aires in 1949), “Prohibited suicide in spring” (premiered in Mexico in 1937) and "The boat without fisherman" (premiered in Buenos Aires in 1945).
The first part is an introduction about the biography of Spanish author Alejandro Casona that will allow us to understand some peculiarities of his work in relation to the social historical context of his time.
In the second part of this study we have analyzed elements of reality and fantasy in the th
... Show MoreThe intellectual and revolutionary movements that have emerged since the beginning of the second half of the first century of the Islamic era did not appear suddenly, but must have preceded by a social consciousness, multi-forms, in the forefront of class awareness and religious awareness, and awareness was more painful, Of the society of the Arabian Peninsula - before Islam - feel it and suffer from it, a sense of injustice and tyranny, oppression and humiliation, and the destruction of dignity as well as poverty and hunger, and the injustice of tribal laws, and tyranny of each other and the tyranny of their heads on the tribes members and families belonging to this tribe or hill
الامن الجماعي في اسيا .. بقلم : لونيك فرو وار
The followers of philosophical lesson in Iraq discover steps and important stages through which the country had passed in , since the control of this thought in Arab Islamic civilization until recent time as well as touch the important changes that had happened on it
Islam has paid great deal of attention to land issue where has been
considered most resources for providing Muslims with water and food and
building on that we notice that the Islamic government worked hardly to give
attention ton the land especially newly included under control of Muslims
especially that they had got with out fighting or bloodshed but had been
included via reconciliation with the landlords so the Muslims had share in that
would be taken either in cash or in materials in a value would be differentiated
following several issues like type of harvest and method of watering the land
and religion of the landlords.
So Muslims had listed laws and rules that enable them typical investment
for that l