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.
المنافسة التجارية في التشريع العراقي
الرؤيا واداء التشكيل في النحت العراقي المعاصر
البحث معني بظاهرة اللجوء من العالم الاسلامي الى العالم الغربي وما يحيط بهذه الظاهرة من تحديات سواء كانت سلبية او ايجابية والبحث يوضح احكام العقيدة الاسلامية للحكم على هذه الظاهرة التي اصبحت من النوازل في هذا العصر
يتفق معظم العلماء على اهمية الرأي العام في کل الازمنه والامکنة کلها، لکل ناس حکام ومحکومون افراد وجماعات فهو يشکل قوة ضغط على تلک الانظمة والحکومات وان کانت تلک القضايا لها مساس بمصالح الناس ومدى تاثيرها على الانظمة في اتخاذ القرارات من خلال الاحکام التي تصدرها الناس. والبحث هنا يتناول الرأي العام بمفهوم الحرية الممنوحة لهم وان کانت مدة الدراسة لا تتناول المفهوم بذاته ولکن يعبر عنه بمفاهيم مثل ارادة ال
... Show MoreThroughout the ages, a number of natural and human disasters have
occurred in the Islamic world,
Şiiri şiir yapan öğlerin başında imge (hayal, tasavvur, imaj) gelir. İmgesiz şiir düşünülmez. İmge nedir?
İmge duyuyla elde edilen güzelliklerin, deneyimin dil aracıyla ortaya konulmasıdır. Şiiri şiir yapan sadece içeriği değil. Sunuluşu, imgelerin etkili bir biçimde kullanılışı, şairinin bu konudaki yetenek ve ustalığı, insana hitap etmesi, değişimlere açık oluşu, evrenselliği, kalıcılığı, sıra dışı güçlü anlatığına başvuruşu, söz sanatlarından yararlanması, öz anlatım biçimi, kimi zaman alışılmamış bağdaştırmaları bünyesinde barındırması ve sık sık da yinelemeler yardımıyla zengin anlatım aktarımıdır.
Biz bu çalışmamızda şiirde yalnızca imge
The Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers and his pure and pure family, and may the peace and blessings be abundantly
اكتشافات النص الروائي واهميته في المعالجة والاخراج
أصل التفاوت في الاتجاهات السياسية بين الناس
اشكالية النظرية في العلوم السياسية : مساهمة اولية