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.
From the above can be placed in a summary of the Iraqi personal to the subject in the context of urban family Integration: As personal so hard and durable organization to some extent on the nature of the individual temperament, his mind and his body structure Vhoalve determines the unique environment compatibility.
Valchksah not inherited However, the inherited components, building of the body of the individual and the way they complement each other and members of Trivhalta functions performed by temperament and preparations all in compliance with Vchksath become a product of the interaction between the possibility of nature and the environment.
From here we can say that the family a big role in the personal configuration,
المقدمة
تعد السياحة احد مستلزمات الحضارة الحديثة لما تفرزه من آثار ايجابية ودور متميز في دعم الاقتصاد الوطني وتقليل نسبة البطالة وتنشيط الحركة التجارية بين البلدان، اذ لا يمكن ان نتصور وجود بلد متحضر بلا فنادق ولا سياحة وتقديم مختلف السلع والخدمات سياحية التي يمكن ان تسبع الحاجات والرغبات واذواق السياح من خلال وجود منشآت سياحية تعكس النمط السياحي القائم على اختلاف انواعه
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سار العباسيون على نفس النهج الذي كان عليه الأمويين في كثير من الانظمه والتقاليد والسياسات على الرغم من إن الدولة العباسية كانت تمثل بداية لعصر جديد في تاريخ الإسلام(1)،ومن تلك الأنظمة التي ورثوها عن الأمويين وطوروها هي اهتمامهم بالنظام الزراعي منذ بداية قيام دولتهم وهنا سنحاول تقديم بعض الانجازات
تنبع أهمية البحث من أهمية الخبرات اللغوية التي يكتسبها الأطفال في مرحلة الرياض لما لها من أهمية بالغة في تطوير النمو اللغوي لطفل الرياض وزيادة ذخيرته اللغوية في المرحلة المستقبلية القادمة.
أن ما يكتسبه الطفل في مرحلة الرياض من ألفاظٍ وكلمات تساعد على تنمية محصوله اللغوي وتمكنهُ من النطق اللغوي السليم وتطوير قابليتهِ على تكوين الجُمل والعبارات السليمة التي تُمهد لدخولهِ المرحلة الابتدائ
... Show MoreThe Heritage geographical Arab-Muslim of great value in the history of the evolution of thought geographical The themes of cities, like other subjects heritage books geographical Islamic related to geography descriptive and regional were subject to the style of Arabic writing,
Archaeological waste in the field of irrigation and watering methods, with its agricultural experience and skills, is one of the most significant achievements of the ancients, and perhaps our study area, the province of Aurès, which is located east of Algeria, bears witness to these achievements in the light of geological, geographic and topographic data. Although the inhabitants of this territory have used many techniques for the various civilizations
Quran is a basic reference of production it is as a source to all sciences, Ayat of Quran would mention the importance of benefits of animals. Quran contain full surrat named in animal names as Al-Baqara that is to clarify its benefits and importance in human’s life.
أيديولوجيا العنف في الفكر الاسلامي : داعش أنموذجاً
سياسات الاصلاح النقدي في جمهورية الصين الشعبية