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.
يهدف هذا البحث الى تقويم الأنشطة والأسئلة التقويمية المتضمنة في محتوى كتاب الحاسوب للصف الخامس الإعدادي وفق التفكير الإبداعي ومقترحات تطويرها، وذلك بالإجابة عن السؤال الآتي: ما نسبة توافر مهارات التفكير الإبداعي في الأنشطة والأسئلة التقويمية المتضمنة في محتوى كتاب الحاسوب المقرر لطلبة الصف الخامس الإعدادي (الاحيائي والتطبيقي، والادبي) من وزارة التربية العراقية/ المديرية العامة للمناهج في العام الدراسي (2
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The writer of this messagewas Tajaddin Ahmad Abdulqader bin Maktoom Al-Qaisy Al-masry.
This message dealt with the biographies of twenty scientists of readers about Quran readings in Cairo . He comprehended these biographies and make it an appendage
Education received the attention of the monarchy in Iraq, especially after the developments that the country witnessed after Iraq gained independence and joined the League of Nations in 1932 AD in all political, economic and cultural aspects. In this regard, due to its distinguished geographical location, where the atmosphere, the natural environment and the religious and political standing were available, which made it a center of attraction for most Iraqi families and political figures.
Problems in the Translation of Spanish phraseology to Arabic in the Literary Text (A Comparative Study from the Perspective translatological)
Abstract
One of the most common problems facing the translator is the identification and subsequent search for correspondences of phraseological units. The importance of the phraseological competence in a foreign language is widely recognized by many authors (Howarth, Corpas Pastor, Pamies Bertran, to name a few).
We must lose our fear to recognize that the domain of the phraseology is the highest level of command of any language. The objective of the present study is to clarify the differences in UFS Spanish to Arabi
... Show Moreان نجاح رياض الاطفال في تحقيق اهدافها يتوقف الى حد كبير على معلمة الروضة التي تزود الطفل بالخبرات ، فهي تمثل الام البديلة للطفل ، وتقع على عاتقها مسؤوليات نفسية واجتماعية واخلاقية نحو اطفال الروضة ، لدلك فان معلمة الروضة تقوم بعدة ادوار في رياض الاطفال ، فهي ممثلة لقيم المجتمع وتراثه التي تسعى الى غرسها في الطفل .
وعليه فان ليس كل من تتقدم للعمل في رياض الاطفال تصلح ان تكون معلمة ناجح
... Show Morehe is one of the most prominent Arab personalities who contributed in the Arab Muslim world, scholars and historians who appeared in the seventh century AH - the thirteenth century AD, contributed to enrich the Arab scientific heritage in his distinguished book “The Wonders of Creatures and the Strangeness of Existences” because it contained what God Almighty created and the oddities on dry land and water
Water resources would be differentiate in Morocco specially in Morocco which appear as form of eyes ,rivers as dissolved water of mountain.
The human takes care of water either as rains to store and use in necessity trying to bring it to Maracas by helping from state