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 architecture Greek first civilizations, which focused on the design and planning of cities taking into account the percentages aesthetic and artistic forms beautiful and characterized Greek civilization styles three league and Ionian and Corinthian, has launched these names on this models relative to the form of
It was the most important weapons that were used during the long cultural war standing against Islam, it is interesting colonists Muslim women special attention, and directed to lure women rebellion against religion, and go out on their own teachings in this religion,
يواجه الكثير من الافراد مشكلات في التكيف، خاصة الطلبة الذين ينتقلون من المرحلة الدراسية الثانوية الى المرحلة الجامعية، حيث يرافق هذه البيئة الثقافية الاجتماعية العديد من الضغوط والمواقف التي تحتم على الطالب الوصول الى تكيف مثالي.
ان التعليم الجامعي يوفر مجالات عديدة للتخصص تعمل على تحقيق طموحات الشباب التي تناسب قدراتهم وميولهم واهتماماتهم، وهو بذلك يمثل نوعية من التعليم تختلف عن النم
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Resumen:
La traducción de los dos verbos ser y estar no es una tarea tan simple como piensan muchas personas, sino es una de las complicadas y difíciles tareas, ya que el traductor tiene que saber y perfeccionar los correctos casos gramaticales relacionados con esos dos verbos auxiliares tanto el verbo ser como el verbo estar, especialmente en la frase nominal para que pueda dar una clara y correcta traducción. Usados con el mismo adjetivo, "ser" comunicará una cualidad que es parte de la identidad o naturaleza del sujeto, mientras que "estar" comunicará un estado o circunstancia del mismo. Este e
... Show MoreThat God Almighty coast with good things to eat and permitted smug, which did not like Muharram, and the Almighty said: Eat well and do good.
The Prophet peace be upon him if making him some of his friends food and preen it on as it was their situation at the time and then called him an answer to that, and most people prefer to eat and drink on the other other sanctuary Kalmbus and the audio and others