Insurance Companies perform a prominent role in providing services and bolstering national economy, and they contribute in achieving the aims of the economic development plans in addition to many other social and economic benefits. So it is necessary to evaluate the activity of these companies continuously to define performance level and its nature. Financial analysis is one of the important instruments that helps in analyzing and explanation of data in such a way that enable administration to define performance level and diagnosing strength and weakness points. This study tackles the state of affairs of the Iraqi Insurance Company which is considered as one of the active national institutions, due to its distinguished role in collecting national savings.Different instruments of analyzing are adopted , through which defining and evaluation of performance level could be done. This study reached to many conclusions and recommendations which help in developing and marketing insurance services and activating its activity in bolestering national economy.
Recent advancement in production technologist of manufacturing processes have left an important effects upon cost structure. Moreover the problem for providing necessary and adequate information for managerial decision making.
Therefore the cost – volume – profit analysis under the new activity based costing has replace the old method for Analysing the relation between C.V.P with respect to profit planning and control.
In brief the C.V.P object is to discuss the effect of changes on profit resulting from changes in sales volume, cost of manufacturing and selling price.
This study consists of four chapters:
The first chapter dea
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Topic management is the awareness of how speakers deal with initiating, developing, changing, and ending a topic and how they fix the relationship when a misunderstanding occurs. It is such an important unit of conversation as it includes the transition from one strategy to the other to be accomplished in a systematic and orderly manner. These strategies are impaired in dementia patients thus lead to communication breakdown. This study aims at detecting the dementia patients' topic management strategies in selected speeches and answering the questions of which of these strategies are fully or partially detected in these speeches. The researchers use a qualitative method to examine the speeches of those patients and they adopt an eclectic
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Typographic patterns are one of the design elements in commercial advertising for their ability to deliver the message and information to the recipient smoothly and quickly, and it is indicated that there are many different techniques that can use typographic patterns in commercial advertisements, including spacing, spaces between letters, letter height, length, weight, and contrast and this Usage must be studied according to the type of font and how it can be used in advertising campaigns.
Based on the above, the research came to study (employing typographic patterns in commercial advertising design) in which the researcher identified his question for the purpose of reaching a solution to his research problem which is (Is it possible
يعد التعلم النشطعملية نشطة ذهنية يبذٌل بها العقل الجهد الكافي لإِكتشاف المعرفة فالمعلمليس ناقلاً فيه للمعرفة ،) وانما مرشداً وموجهاً والمتعلم محور العملية التدريسية فيه،إِي عمليةإِبداع يختار منها المعلمما يستطيع الابداع فيه وتركيبه)حارص، 2015:6 والتعلم النشط طريقة تعاونية يشترك فيها جميع المتعلمين بالأنشطة والواجبات المتنوعة التي تسمح لهم بالأصغاء الإِيجابي والتحليل السليم للمادة والتفكي ا رلابداعي اذ تت
... Show MoreSi le rire est censé être le propre de l'homme, il n'en est pas pour autant toujours signe d'intelligence. Qui n'a jamais eu honte d'avoir ri àune blague idiote ou méchante?
Il y a plusieurs façons de rire , ce qui fait que ce qui est comique pour les uns ne l'est pas pour les autres et que le comique réside moins dans l'objet ( situation, blague..) que dans le point de vue et dans l'interprétation que nous en ferons. " Le rire .. contient toutes les mélancolies humaines ([1]) ".
... Show Moreجدلية التنظرية في الذاكرة المنظمة بين متاهة النماذج الصناعية وواقعيةالنموذج الهجين
Due to the importance of the word and because it is the basic building block from which speech is formed, it has become the subject of the attention of many scholars, ancient and modern, especially the Qur’anic vocabulary, which scholars dealt with in various branches of the Arabic language
لكل دولة في هذا العالم خطابها السياسي والذي يحدد سياستها الداخلية والخارجية، وهي سياسة ثابتة تنطلق من مفاهيم وبرامج وثوابت تخدم مصالحها الحيوية، لكون الخطاب السياسي ليس مجرد كلام عابر في عالم السياسة الدولية وانما هو ثوابت مهمة يحدد توجهات هذه الدولة او تلك ويحدد دورها الدولي وطبيعة العلاقة مع البلدان الاخرى ومنها الدول المجاورة لها. شهد العراق بعد العام 2003 تحديات جديدة تمثلت بتغليب خطابات الطائفية والكراه
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