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 problem of the current research has been crystallized through the study of the current reality of teaching Islamic Education in the intermediate schools. In order to get realistic results and to built on them the recommendations and suggestion that might help in improving teaching Islamic Education with more effective styles in the intermediate and secondary schools, this research has been formulated with the following question:
What are the common methods and styles used in teaching Islamic Education in the intermediate schools?
The importance of the research can be summarized as follows:
- The importance of the Islamic Education according to its
هدفت هذه الدراسة إلى التعرف على دور نظام معلومات الموارد البشرية في تحقيق متطلبات عملية تقويم أداء أعضاء الهيئة التدريسية في كلية الإدارة والاقتصاد/جامعة بغداد. وقد تحددت مشكلة الدراسة في عدد من التساؤلات، أهمها: ما تأثير كل متغير من متغيرات نظام معلومات الموارد البشرية في عملية تقويم أداء أعضاء الهيئة التدريسية في الكلية المبحوثة؟ وما تأثير متغيرات نظام معلومات الموارد البشرية مجتمعة في عملية تقويم الأداء
... Show MoreNarrators who ruled Bukhari weak
In its great history, the small weak
And their strength Abu Hatim narrated by his son in his book wound and amendment
Sought researcher to try to detect the type and size of the problems detected in or discovered or exposed or trying to find solutions to them as teachers and lecturers who are studying the educational, psychological and social articles in college studying these materials, whether the jurisdiction or extra materials, and clarified language definitions and terminology for search terms, indicating the importance of research into the problem of these either for teachers or for their students, and prepared a questionnaire organization questions open to get a clear responses and the Organization of the kind of problems faced by the lecturers and their students who are dealing with the educational, ps
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Background:sThe aims of this study were to evaluate and compare the ability of three different techniques to obdurate simulated lateral canals, evaluate the effect of the main canal curvature on obturation of lateral canals and compare the gutta-percha penetration between coronal and apical lateral canals. Materials and methods: Resin blocks with 30 straight and 30 curved were used in this study. Each canal has two parallel lateral canals. The main canal has 0.3 mm apical diameter and 0.04 taper. The canals were divided into six groups according to canal curvature and obturation techniques used (n=10): Groups C1 and C2: straight and curved canals obturated with continuous wave technique using E&Q masterTM system. Groups O1 and O2: straight
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Promoting the production of industrially important aromatic chloroamines over transition-metal nitrides catalysts has emerged as a prominent theme in catalysis. This contribution provides an insight into the reduction mechanism of p-chloronitrobenzene (p-CNB) to p-chloroaniline (p-CAN) over the γ-Mo2N(111) surface by means of density functional theory calculations. The adsorption energies of various molecularly adsorbed modes of p-CNB were computed. Our findings display that, p-CNB prefers to be adsorbed over two distinct adsorption sites, namely, Mo-hollow face-centered cubic (fcc) and N-hollow hexagonal close-packed (hcp) sites with adsorption energies of −32.1 and −38.5 kcal/mol, respectively. We establish that the activation of nit
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Hepatitis C virus (HCV) is a liver disease that affects14 million people. Feasible research was conducted for identifying the genotypes and allele frequency of some single nucleotide polymorphisms (SNPs) of the IL-28β genes and their predictive role in disease incidence in Iraqi patients. The SNPs (rs28416813, rs4803219, rs11881222, and rs8103142) of IL-28β have been associated with susceptibility to several diseases. Ninety eight (98) HCV patients were included in this research; with average age ± SE (42.28 ± 3.44) years. Also, 80 healthy people (with average age ± SE (29.40 ± 2.84) years) were included as a control group. The SNPs were detected by allele-specific PCR (polymerase chain reaction) using specific primers. The re
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This study shows that it is possible to fabricate and characterize green bimetallic nanoparticles using eco-friendly reduction and a capping agent, which is then used for removing the orange G dye (OG) from an aqueous solution. Characterization techniques such as scanning electron microscopy (SEM), Energy Dispersive Spectroscopy (EDAX), X-Ray diffraction (XRD), and Brunauer-Emmett-Teller (BET) were applied on the resultant bimetallic nanoparticles to ensure the size, and surface area of particles nanoparticles. The results found that the removal efficiency of OG depends on the G‑Fe/Cu‑NPs concentration (0.5-2.0 g.L-1), initial pH (2‑9), OG concentration (10-50 mg.L-1), and temperature (30-50 °C). The batch experiments showed
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