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 letters draw clear picture for what had happened in that time it was full of incidents .that incidents had began with the byzantine invation and persioan persecution .later on the Muslins managed to conquest Iraq and Persia .the muslims spread peace and security for the pupils of that area.
Ishuib manged to achieve peace and security to his adherence .he proved that he was one of those who were aunique persons. Because he did his beast to active and revive the general and special life to his adherence. He succeeded to organize the Christian relation ship with the muslims .
He wrote an agreement with muslims .he thought that this Islamic canquest was from allah to die done the mazdism. He said t
... Show MoreThe Islamic conquest for Persian country had the program of the civil and intelegical movement for the human
Developed technologies and complementary means for viewing theater through the ages, and they affected would improve and get better. Valsinogravea appeared to express a description and identification of existing in the theatrical space of lighting and decorative structure architecture, and the lighting of the elements that have contributed since ancient times in the process of the show, and played a significant role in strengthening the relationship between the recipient and actor and presentation theater as a whole scenes, working to broadcast a dramatic speech theatrical holds ideas and content and symbols and semantics affect the spectator of different age, particularly the child viewer, that little spectator who represent the
... Show MoreProverbs represent the morality and behavior of man in the environment in which he lives, they express the virtues of authentic , benign and urges the ethics as it is characterized by comprehensive over time and time as well as became rules imposed and accepted norms settled in the souls after the people gradually continued to import it through generations
That is feared we frequent urgent calls from Islamic scholars and leaders of the Muslim faithful to their religion and nation to a culturally، economically، politically and militarily Muslim communities، in response to the call of the divine stones in the sit-rope of God and taking the greatest causes of strength and stamina، pride and empowerment، and did not bear fruit this repeated calls only sham gatherings and links formality not have the effect of rewarding challenges، and it was one of the greatest causes of failure that impact the absence of a proper understanding of the basis of the Islamic Alliance، and lack of consensus on the Thoroughbred clear vision of Islamic unity
The humanize appeared in Arabic poetry before Islam and it was not limited with on sensations but it even included the morals
This paper deals with the restrictive/nonrestrictive relative clauses in German and Arabic. I will, first of all, be concerned with some theories that have been provided to define the restrictive and the nonrestrictive relative clauses, particularly with the phonetic hypothesis. It will be, then, shown that the phonetic aspect is unable to give clear answers in this respect. The best way to determine restrictivity in both languages is, I think, by implementing of semantic indicators.
وفي الحقيقة وأنا أكتب عن الفكر العمراني عند اليعقوبي وقفت وقفات طويلة أردت منها أن أحدد المجال الذي أبدع فيه اليعقوبي لكي أوسم موضوع بحثي، كأن أقول عنه الجغرافي أو مهندس أو رحالة أو أديب، لكني وجدته جغرافياً طبيعياً وبشرياً ومهندس بناءً عارفاً بمواد البناء وهندسة البناء وهندسة المساحة والطرق والجسور والهندسة المعمارية، لذا وجدته موسوعة لكل ما كان في عصره من العلوم، فضلاً عن كونه مؤرخاً، له مؤلفة المشهور ((
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