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.
Seemed reflections of cultural globalization are clear on the values of communities those values that preserve each community privacy, so that became members of these communities lack the ability to distinguish clearly between what is right and what is wrong and adoption of ideas and values imported from abroad, regardless of whether positive or negative. The aim of the research was to: - 1 - Detection of cultural globalization in the educational values for students kindergarten section. 2 - To identify the most prominent educational values (social, scientific, aesthetic, moral and spiritual) globalized culture. The current Aqtsralbges on: - Department of kindergarten students to study in the morning College for Girls, Baghdad University
... Show Moreالبنية الاقتصادية الاجتماعية للادارة الجديدة في الولايات المتحدة الامريكية
التطورات السياسية في افريقيا جنوب الصحراء بعد الحرب الباردة
تتزايد الصعوبات التي يعاني منها الطالب بشكل خاص والتدريسي بشكل عام في المرحلة الراهنة وذلك لنقص المصادر والكوادر العلمية الرصينة التي كانت تفخر بها جامعات العراق ولا سيما جامعة بغداد اذ أن الجامعات هي اعلى قيمة في السلم التعليمي وتعد بيئة نقية أوجدها المجتمع للتربية من خلال المناهج الدراسية التي تؤدي بشكل سليم وان الجامعة بوصفها سياقاً اجتماعياً لها أهمية في التشجيع على الإبداع وتعد جيلاً من الشباب للعمل
... Show Moreملامح من فكرة القانون الطبيعي في حضارة العراق القديم
إدارة المخاطر في الوحدات الإقتصادية الصناعية بإستعمال مخطط باريتو
تم ت داول مصطلح الأزمة ا دلولية في السياسية ا دلولية خال القرن التاسع عش ر لتحدي دا ملدة الانتقالية بين السلم والحرب سواء أ دت الأزمة إلى نشوب صراع مسلح أم مت ت ت سويتها بالطرق السلمية، وتع دالأزمة ا دلولية مرحلة مت هيدية ل لحرب وهي ا رملحلة التي يسعى فيها أ طرا فالأزمة إلى إبعاد احتمالية نشوء أ و اندلاع الحرب، فالأزمة ه ي مدة حرجة ومرحلة خطيرة بين وقتي السلم والحرب، إن العلاقات ا دلولية تكاد ت عيشأ زمات متلاحقة ع
... Show MoreThe insects like other creatures in the wide world, and there are more than a million class and type of these objects, some of which human haunted since the old to the present day.
In this study highlight the insect bee addressing her life and behavior, and the novelty of her and wonders what mystified by the minds of men that her world is full of mysteries and surprises drew the attention of workers in the natural history of the study and scrutiny of methods and different characteristics of scientists as she gives more than it takes. It appeared that the Islamic heritage has singled out these insects with something of interest and precise detail, but that God Almighty made suras from the Koran carrying insect name two Sura
... Show Moreبكل تواضع، نقدم لكم هذا الكتاب بعنوان "الصحة النفسية في عصر التكنولوجيا: تحليل للتحديات والفرص المتاحة". يسعى الكتاب إلى إلقاء الضوء على العلاقة المعقدة بين عالمنا الرقمي المتنامي وصحة عقولنا وقلوبنا. نعيش في زمن يشهد تغييرات كبيرة نتيجة التقدم التكنولوجي، حيث أصبحت الأدوات الرقمية جزءًا أساسيًا من حياتنا اليومية، تؤثر في أساليب تواصلنا، تعلمنا، وتفاعلنا مع محيطنا. لذا، يصبح من الضروري فهم تأثير هذه التقنيا
... Show MoreSince Internet Protocol version 6 is a new technology, insecure network configurations are inevitable. The researchers contributed a lot to spreading knowledge about IPv6 vulnerabilities and how to address them over the past two decades. In this study, a systematic literature review is conducted to analyze research progress in IPv6 security field following the Preferred Reporting Items for the Systematics Review and Meta-Analysis (PRISMA) method. A total of 427 studies have been reviewed from two databases, IEEE and Scopus. To fulfil the review goal, several key data elements were extracted from each study and two kinds of analysis were administered: descriptive analysis and literature classification. The results show positive signs of t
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