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.
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 Arab woman expressed the life of oppression that she suffers from in her masculine environment, as she expressed her linguistic abilities with eloquence and intelligence, as she did not neglect philosophy, wisdom,
Rights of child in the community crisis Iraqi child model The study aimed to identify the types of violation against children in the Iraqi crisis as well as to develop community coping mechanisms to these violations and promote the rights of the child health psychological , social and legal . the first chapter discusses the research problem and its importance and purpose of the research problem and its importance and purpose of the research and the most important terms in the A- Rights of the child ,B- crisis , chapter 2 rights of the child ensure the historical roots , of children’s rights in the holy quran and the sunnah, and legal rights through the twentieth century and the beginnings of century xx, the se through the twentieth cen
... Show MoreIslam is a religion that God wanted to be a platform emerges from human steps in various walks of devotional and economic life, etc, so it went Islam, guids human beings being as successor of God on earth.
The result that the worship of man for the Lord, which is one of the reconstruction of the land that is the secret of the sustainability of human life on the ground, often urged the Sunnah on the reconstruction of the earth and the importance of planting them and paired the reconstruction work that obtained by the human reward which would Allah his home in the Hereafter, There construction of the earth does not involve just planting them; it takes many forms Maintaining them and not marring the form of reconstruction and
... Show MoreGod Almighty sent down the Noble Qur’an to guide people in all areas of their lives, including the field of functional business.
Praise be to God, Lord of the Worlds, and prayers and peace be upon our master and beloved Muhammad and all his family and companions. As for what follows:
اسباب تفرد استخدام خط النسخ في تصميم الحروف الطباعية
The study present a detailed description of the new violent situation that those women faced after 2003 in Iraqi society and the effect of such violence and security breaking down on minority women perception and feeling of bonding or adaptation with this society and how they look to the aaceptance of the society to them and their minority group as a whole. In addition to the impact of these social changes after 2003,on the women rights and personal freedom. One of the aims of the study is to provide data base to be used when efforts present to put a policies or programs for supporting the minority women. Another aim is to point out and define the violations commited on the rights of those women. The field survey included 2100 women from
... Show Moreتتراوح ضريبة الارض ما بين 10%من المحصول (الشعير ) و 40 -50 من الخراج
Advantage of the science of management for a lot of other sciences vitality and openness to the rest of the science and knowledge of the various branches fields, and at the same time, overlapping and intermingling majora between the various branches of administration and specialties, and based on this fact, the idea of this research to come out of one of the important topics with two topics of vital in the field of strategic management, namely patterns Strategic Command, and the effectiveness of senior management teams. I've seen the science of management, particularly in the field of strategic management, large shifts and changes, especially in the last two decades, as the RPR Strategic Management rich field of research and the emergenc
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