The research aims to identify the theoretical framework of technical reserves in the insurance activity and the role of the auditor in verifying the integrity of the estimates of technical provisions (technical reserves) for the branches of general insurance in insurance companies based on the relevant international auditing standards, as a proposed audit program has been prepared in accordance with international auditing standards that enable the auditor to express a sound opinion on the fairness of the financial statements of these companies , The research has reached many conclusions, the most important of which is the existence of deficiencies in the audit procedures of insurance companies, as the audit program of those companies did not include the existence of detailed procedures to verify the integrity of the estimates of technical allocations as well as to verify that the company complies with the laws and instructions in this regard and thus reflected on the entire audit process and expressing an incorrect opinion towards the financial statements The research also reached many recommendations, the most important of which is the need for detailed procedures by the auditor to verify the integrity of the estimates of technical provisions There are no distortions in those estimates.
The research aimed at measuring the degree to which the accept their class environment in governmental & civil Kindergartens & it also aimed at knowing the differences between the dimensions of the measurement & the differences according to the kindergarten & class variables .
The researcher made a measurement for the class environment & it included five dimensions & the answering choices were three ( to a big extent , to some extent and no ) and after making sure that the measurement is usable , the researcher applied it on the sample which consisted of ( 212 )male & female children through the estimated answers of the teacher & the result was that there was an accep
... Show MoreThe development of drone technology in state of future warsDrones have recently imposed themselves as an effective multi-tasking weapon. States and armed groups have sought to possess them, due to their importance in delivering painful blows to the enemy at a low cost. This technology has played a prominent and varied role in many wars and stimulated countries to manufacture or obtain it
The research includes a bout IL- IQulle , and their role in scientific of the Islamic – Arabic civilization , for Dr. Khlood M.Namma the proff in the collage of education for woman , Baghdad university , History department .
The issue of freedom is the most prominent and distinctive issue of Western thought, which it reached after a long struggle. The English thinker John Stuart Mill is considered the most prominent Western thinker who elaborated on the issue of freedom, until his ideas on the issue of freedom became the semi-final formula for issues of freedom in Western thought, which revolve in their entirety on The individual has complete freedom as long as it does not harm others, and this freedom is controlled by law.
And if the freedoms he offered were not considered an achievement in Western thought; Freedom in Islam is a central and fundamental issue, and the details of freedoms in Islam have not been accomplished by anyone, but rather came
... Show More
The research aims to identify the role of educational institutions in instilling the values of integrity among emerging in word and deed and identifies research in educational institutions that have a significant impact in the emerging figures such as (family , school , media , mosque , civil society organizations , youth clubs .Have been identified the most important search terms of ( values ,educational institutions , Integrity) also touched search particular concern values education and its impact on emergent behavior , then separate search in the role of each educational institution to establish moral values in general and the values of integrity, particularly in the behavior of emerging
The Research aimed for identification the significant of health problems that occurrences through
misused of computer for those whom attaches with more than two hours daily and to identification the
nature of demographical characteristics variables and that related variables with using computer. Also to
know the level of user’s knowledge for some attaché’s equipment's and finally creating a new suggested
measurement scale for studying health problems that were occurred through misused of computer.
Creating questionnaire includes several domains (Social problems – family environment, Social problems –
external environment, some health problems attaches with related equipment's, psychological problems,
and hea
הקדמה
הריאליזם הספרותי במשמעו הכללי מצייג אשר כל מה מציינת בה הספרות מציורים מדוייקים לסביבה ולכן אדם. ויש להתחשב בפרטים המשותפים לחיים היומיומית.
האסכולה הריאליזטית מצטיינת בזיאנרים אין זוכים בם איזו אסכולה ספרותית אחרת. האסכולה הזאת הופיעה בספרות העברית החדשה כתוצאה להשפעתה של הספרות העברית בס
... Show Moreشَهِدَت منطقة الخليج العربي والسَّاحِل العُماني تصاعد مُستوى الحِراك الشعبي، والمُطالبات بتحقيق الاِستقلال التام، وإنهاء الاِلتِزامات والاِرتِباطات الدولـيَّة سواء كانت في إطار الحِماية أو الاِستِشارة أو الصِّداقة، وأصبحت واجِهات ملحوظة من قِبل الفِئات المُـثـقَّـفة في بدايات العقد الثاني من القرن العشرين، وعبَّرت فيها القِوى الوطنيَّة عن حاجاتها في إجراء عملـيَّات التغيير والتحوّل الاِجتِماعي وعلى
... Show MoreThe science of exegesis was started by the first teacher, the Holy Prophet, and then further developed in various methods and approaches through history