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.
يهدف البحث الى التعرف على اثر استراتيجية نجمتين وامنية في تحصيل مادة الكيمياء عند طلاب الصف الثاني المتوسطولتحقيق هدف البحث تم اتباع المنهج التجريبي ذو الضبط الجزئي وتم تحديد مجتمع البحث بطلاب الصف الثاني المتوسط لجميع المدارس الثانموية والمتوسط التابعة لمديرية تربية الكرخ الثانية وتم اخنيار احد هذه المداس بصورة قصدية لتطبيق تجربة ابلبحث الحالي
اصبحت وسائل الاعلام في ظل المتغيرات الجديدة قادرة على صياغة وعي وثقافة وهوية الشعوب الى حد كبير في المجتمعات المعاصرة , وذلك نظرا لما تتمتع به من اليات مختصة في التأثير والمتمثلة عموما في التكرار المتنوع للرسالة الاعلامية وقدرة الخطاب الاعلامي في معالجة القضايا المختلفة فضلا عن تقديم المعلومات وغزارتها وشرحها المستفيض , وقد بات من الواضح جدا مدى التأثيرات الكبيرة التي من الممكن ان يحدثها تعرض الافراد للمواق
... Show MoreGompharena globosa L., Irisene herbistii Hook. ex Lindl. The results of this study showed that the anatomical characters of the stems epidermis and the indumentum covering different parts of the plant have an important anatomical characters such as the cell wall shape of ordinary epidermal cells also the shape and type of stomata, their presence in some taxa and abscent in others. The hairs also differentiated by their shapes and them types, either they glandular or eglandular also they are different in distribution between the different taxa or in the some taxon.
One of them one of the important books due to its containing valuable information written by the author. Information include the life of the Messenger (Peace be upon him)
One of them one of the important books due to its containing valuable information written by the author. Information include the life of the Messenger (Peace be upon him) before and during the mission and what happened to the messenger and his adherents and faithful companions (May Allah be pleased with them all)
Parmi les oeuvres d'Albert Camus, qui s'éloignent un peu de sa
tendance générale qui traite les thèmes de l'absurde ,du néant et de la
question de la mort , on trouve son recueil "l'Exil et le Royaume" 1957
qui contient six nouvelles qui sont d'une invention moins épouvantable
(le Renégat , la Femme adultère , les Muets , le Pierre qui pousse , l'Hôte
et Jonas). Ces nouvelles , à l'exception du "Renégat" , ne provoquent pas
les questions philosophiques et dialectiques qui dominent la plupart des
oeuvres d'Albert Camus , Mais ces nouvelles traitent tout simplement la
question d'homme exilé dans son existence et sa recherche perpétuelle
de son royaume.
The aim of this research is to study and test the impact of the policy of open-book accounting as one of the cost management mechanisms in achieving the competitive advantage in Jordanian industrial public companies, to achieve the objectives of the study, a field study was conducted by surveying the views of a sample of the accountants of the Jordanian industrial public companies. Hence the arithmetical Means, the Standard Deviations, the Significant Value and the Simple Linear Regression are used to test the research hypotheses and to achieve the research goals. The results of the study showed that there is a statistically significant effect of the policy of open-book accounting as one of the cost management mechanisms in achieving the
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