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.
Software cost management is a significant feature of project management. As such, it needs to be employed in a project or line of work. Software cost management is integral to software development failures, which, in turn, cause software failure. Thus, it is imperative that software development professionals develop their cost management skills to deliver successful software projects. The aim of this study is to examine the impact of cost management success factors with project management factors and three agile methodologies – Extreme Programming (XP), Scrum and Kanban methodologies which are used in the Pakistani software industry. To determine the results, the researchers applied quantitative approach through an extensive survey on
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This study presented more than twenty books that dealt with the subject of (Weights of the Tawshih art), whether their study was independent and dedicated the art of Tawshih as a part of book. Therefore, the review of the sources and references on the art of the Tawshih is not specific for place or time, it was a broad and comprehensive review of all the places where the muwashahat appeared in the east and west, Andalusia was one of the most important areas covered by the study arbic Maghreb and Iraq. The art of tawshih took different forms according to the countries in which they appeared. Muwashahat is a new art that appeared in Andalusia, its main goal was to renew the Khalilian weights and to find the poetic rhythm that fits with the so
... Show MoreIn this paper we introduce the idea of the commutator of two fuzzy subsets of a group and study the concept of the commutator of two fuzzy subsets of a group .We introduce and study some of its properties .
Our purpose in this paper is to introduce new operators on Hilbert space which is called weakly normal operators. Some basic properties of these operators are studied in this research. In general, weakly normal operators need not be normal operator, -normal operators and quasi-normal operators.
The aim of this research is to measure the logical maturity of kindergarten children. To achieve this aim, the researcher adopted the scale of Gold Schmid and Bentler (1968), which was translated to the Arabic language by Shabili (1988). The scale was administered to a sample of (100) kindergarten children were chosen randomly from a number of kindergartens in Baghdad city for the academic year (2017-2018). SPSS was used to analyze the collected data. The results revealed there is a level of logical maturity among the kindergarten children. The researcher came out with a number of recommendations and suggestions. &
... Show MoreThe current study aims to find out:
- The ingratiating behavior of university students.
- The differences of statistical significance in The ingratiating behavior among university students according to the variables of sex and specialization
The current study is determined by University of Baghdad students of both genders (males and females) and for both majors (scientific and humanities) for the academic year (2019-2020).
In order to achieve the researcher's objectives:Ingratiating behavior scale has been constructed. It consists in its final form of (32) items divided into four behaviors. The researcher has extracted scale validity and reliability.
The researcher based the two scales
... Show MoreThe guarantee has been known since ancient times as the most widely used personal guarantee, whether at the commercial or civil business level, internally and externally. However, it suffered from weaknesses from the point of view of creditors. In search of a safer personal guarantee, and based on contractual freedom, independent guarantees arose, starting with practice, followed by the stage of legislative regulation.
This type of new guarantees is based on the principle of independence. The independent guarantor, who is the debtor of the guarantee, is bound by a personal guarantee originating in the contract with the inability to adhere to defenses, which constitutes an advantage that tempts creditors, and the well-known legal
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Objectives: Behçet's disease is a systemic chronic proinflammatory vascular disease .this study wants to describe more details of patients with Behçet’s disease in iraq.
Methods: Any patient with suspected or diagnosed Behçet’s disease attending centre of dermatology/behjet unit , 2017- 2018.
A total 47 patients ,Full history and examination were taken.
Percentage of complains were calculated.
Results: 37 were females and 10 were males , Age of patients ranged from (11-63) years.Pethargy test was negative in 13 patients , positive in 15 ,21 had negative family history and 9 had positive .
They complain from Malaise , oral ulcer, genital ulcer, unexplai
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The mechanism of managing religious difference
God is the Lord of the worlds, forget them and their jinn, Arabs and non-Muslims, He is the Lord of Muslims and Lord of non-Muslims, as He created them male and female despite their differences in tongues and colors, so He created them according to their diversity and distinction in beliefs and religions.
To prevent flare-ups due to differences, the Lord of the worlds set limits that he has forbidden to cross, and draw clear maps as mechanisms for managing religious differences and lifting psychological barriers between the different, so that they can coexist in peace and freedom, each adhering to his faith, and practicing the rituals of his religion.
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