ﺔﻴﻋﺍﺫﻹﺍ ﺕﺎﻴﻨﻘﺘﻟﺍ ﻡﺍﺪﺨﺘﺳﺍ ﰲ ﲑﺒﻛ ﺭﻮﻄﺗ ﻦﻣ ﻝﺎﺼﺗﻻﺍ ﺮﺼﻋ ﻩﺪﻬﺷ ﻱﺬﻟﺍ ﺖﻗﻮﻟﺍ ﰲ ﺔﻴﻧﻮﻳﺰﻔﻠﺘﻟﺍﻭ ﺍ ﺢﺴﻓ ﰲ ﻢﻬﺳﺃ ﺕﺎﻄﶈﺍ ﺀﺍﻮﺳ ﺔﻴﻧﻮﻳﺰﻔﻠﺘﻟﺍ ﺕﺍﻮﻨﻘﻟﺍ ﺚﺒﻟ ﻊﺳﺍﻮﻟﺍ ﻝﺎ ( ﺔﻴﺿﺭﻷﺍ ﺔﻴﻠﺑﺎﻜﻟﺍ ﻭﺃ ﺔﻴﺋﺎﻀﻔﻟﺍ ﻭﺃ ( ﱵﻟﺍ ﺔﺻﺎﳋﺍ ﺔﻴﺋﺎﻀﻔﻟﺍ ﺕﺍﻮﻨﻘﻟﺍ ﻦﻣ ﺪﻳﺪﻌﻟﺍ ﺭﻮﻬﻇ ﰲ ﺎﻀﻳﺃ ﺪﻋﺎﺳ ﺎﳑﻭ ، ﺕﺎﻴﺋﺎﻀﻔﻟﺍ ﺭﻮﻬﻇ ﻚﻟﺫ ﻞﺒﻗ ﺩﺎﺳ ﻥﺃ ﺪﻌﺑ ﺔﻴﻣﻮﻜﺣ ﲑﻏ ﺕﺎﻴﻌﲨ ﻭﺃ ﺕﺎﻤﻈﻨﻣ ﻭﺃ ﺩﺍﺮﻓﺃ ﺎﻬﻜﻠﺘﳝ ﻟ ﺔﺠﻴﺘﻧﻭ ،ﺔﻟﻭﺪﻟﺍ ﺎﻬﻜﻠﺘﲤ ﱵﻟﺍ ﻪﺗﺪﻬﺷ ﻱﺬﻟﺍ ﻲﻣﻼﻋﻹﺍ ﺡﺎﺘﻔﻧﻻﺍ ﱪﻋ ﻕﺍﺮﻌﻟﺍ ﺎ ﺮﻣ ﱵﻟﺍ ﻑﻭﺮﻈﻠ ﺹﺎﺧ ﻞﻜﺸﺑ ﺔﻴﺋﺎﻀﻔﻟﺍ ﺕﺍﻮﻨﻘﻟﺍﻭ ،ﺔﻣﺎﻋ ﺓﺭﻮﺼﺑ ﻡﻼﻋﻹﺍ ﻞﺋﺎﺳﻭ ﻊﻴﲨ ) ﺔﻴﻗﺍﺮﻌﻟﺍ– ﺔﻴﻗﺮﺸﻟﺍ – ﺔﻳﺮﻣﻮﺴﻟﺍ– ﺭﺎﻳﺪﻟﺍ – ﺀﺎﺤﻴﻔﻟﺍ –ﺕﺍﺮﻔﻟﺍ – ﺭﺍﻮﻧﻷﺍ-(.. ﺪﻗ ﺕﺎﻴﺋﺎﻀﻔﻟﺍ ﻩﺬﻫ ﺭﻮﻬﻇ ﻥﺇ ﻭ ، ﺎﳘ ﲔﻤﻬﻣ ﻦﻳﺭﻮﳏ ﺭﺎﺛﺃ . . : ١-ﻴﻛﺄﺘﺑ ﻖﻠﻌﺘﻳ ﻡﻼﻋﻹﺍ ﻝﺎﳎ ﰲ ﺭﺎﻤﺜﺘﺳﻻﺍﻭ ﻊﻤﺘﺍ ﰲ ﺹﺎﳋﺍ ﻉﺎﻄﻘﻟﺍ ﺭﻭﺩ ﺪ . ٢-ﺕﺍﻮﻨﻘﻟﺍ ﻚﻠﺗ ﻦﻋ ﺭﺩﺎﺻ ﻮﻫ ﻲﻣﻼﻋﺇ ﺏﺎﻄﺧ ﺔﺣﺎﺗﺇ ﻯﺪﻣﻭ ﺔﺣﻮﻨﻤﳌﺍ ﺔﻳﺮﳊﺍ ﻢﺠﺣ . ﺎﻴﻣﻼﻋﺇ ﺎﻄﳕ ﺖﲰﺭ ﺪﻗ ﻕﺍﺮﻌﻟﺍ ﰲ ﺕﺎﻴﺋﺎﻀﻔﻟﺍ ﻩﺬﻫ ﺭﻮﻬﻇ ﻥﺇ ،ﻕﺎﻴﺴﻟﺍ ﺍﺬﻫ ﰲﻭ ﻥﻻﺃ ﺪﻌﺑ ﻦﻜﻳ ﱂ ﻡﻼﻋﻹﺍ ﻥﺇ ﻮﻫﻭ ،ﺎﻘﺑﺎﺳ ﻕﺍﺮﻌﻟﺍ ﻩﺪﻬﺸﻳ ﱂ ﺎﺻﺎﺧ ﻭﺃ ﺎﻬﺟﻮﻣ ﻭﺃ ﺎﻴﲰﺭ ﺎﻣﻼﻋﺇ ﲑﻴﻐﺘﻟﺍ ﺪﻌﺑ ﻢﻬﺘﺒﻟﺎﻄﻣ ﻞﺑ ﺕﺍﻮﻨﻘﻟﺍ ﻚﻠﺗ ﺏﺎﺤﺻﺃ ﻡﺎﻤﺘﻫﺍ ،ﻚﻟﺫ ﺐﻧﺎﺟ ﱃﺇ ،ﺔﻟﻭﺪﻠﻟ ﺎﻛﻮﻠﳑ ﺙﺍﺪﺣﺃ ﺪﻌﺑ ﺪﻠﺒﻟﺍ ﻩﺪﻬﺷ ﻱﺬﻟﺍ ﻲﺳﺎﻴﺴﻟﺍ ٩ / ٤ / ٢٠٠٣ ﺏﺎﻄﳋﺍ ﰲ ﺔﻳﺮﺣ ﻚﻟﺎﻨﻫ ﻥﻮﻜﺗ ﻥﺄﺑ، ﺪﻴﻛﺄﺗﻭ ﺔﻴﻟﻭﺪﻟﺍ ﻥﺎﺴﻧﻹﺍ ﻕﻮﻘﺣ ﺉﺩﺎﺒﻣ ﻦﻣ ﺎﻗﻼﻄﻧﺍ ﺔﻴﻣﻮﻜﳊﺍ ﲑﻏ ﺕﺎﻋﺎﻄﻘﻟﺍ ﱪﻋ ﻲﻣﻼﻋﻹﺍ ﺔﺻﺎﺧ ﺔﻴﻧﻮﻳﺰﻔﻠﺗ ﺕﺍﻮﻨﻗ ﺀﺎﺸﻧﺈﺑ ﺕﻼﻴﻬﺴﺘﻟﺍﻭ ﺹﺮﻔﻟﺍ ﻊﻴﲨ ﺔﺣﺎﺗﺇ ﱪﻋ ﲑﺒﻌﺘﻟﺍﻭ ﻱﺃﺮﻟﺍ ﺔﻳﺮﺣ ﺔﻴﲰﺮﻟﺍ ﺕﺎﺣﻭﺮﻄﻟﺍ ﻦﻋ ﻒﻠﺘﲣ ﺕﺎﺣﻭﺮﻃﻭ ﺮﻈﻧ ﺕﺎﻬﺟﻭ ﻞﻤﲢ .
Les sociétés d’assurances sont considérées parmi les importantes entreprises financières non bancaires.
Pour que ces sociétés assurent sa continuité d’existence, il faut qu’elles veillent au rendement financier qui représente ses différentes actions durant une période déterminée, en effectuant une évaluation permanente en utilisant de différentes méthodes parmi lesquelles l’analyse financière avec ses aspects divers.
L’objectif de cette étude est d’évaluer le rendement financier des sociétés d’assurances et où projette l’étude sur la société Algérienne d’assurance durant la période 07- 09.
Abstract
The aim of the research is to introduce the international standards of the Supreme audit Institutions, as well as the role of these standards in achieving administrative reform and improving the performance of the Supreme audit Institutions and the performance of the economic units under its control.
In order to achieve the objectives of the research, a questionnaire was designed from two main axes that included a number of questions addressed to a number of officials and employees of the Supreme Audit Institutions and its affiliated bodies on the role of applying the international standards of the Supreme Audit Institutions in achieving administrative re
... Show MoreThis study aims to find out the impact of activities office provided to kindergarten children in the development of creativity in linguistic performance goal of capabilities (fluency, flexibility and originality) through the application of the test configuration Algheih Children Riyadh, which consists of (70) Single to measure the skills of language arts four a listening and speaking and a willingness to read and prepare for writing, was applied (30) Single of language arts, listening and speaking in this research, and was the correlation coefficient for the hearing (0.78) and for speaking was (0.61) has been extracted stability of the scale using the equation Alvakronbach the value of (0.73).
The proper
... Show MoreThe main idea of this research stems from the challenges faced by managers working in service organizations, which are responsible for providing services to a large segment of the society. Therefore, they must use strategic intelligence to manage their performance and enhance their performance to serve the society. Organizational Performance The present study aimed to identify the concepts of strategic intelligence and its impact on organizational performance to raise awareness and awareness of the importance of the subject for the university. And to identify the perceptions of leaders about strategic intelligence and determine the nature of the relationship (impact and correlation) between strategic inte
... Show MoreAbstract:
The current research is aimed at analyzing the impact of the dimensions of Job involvement of all of (the enthusiasm, the Devotion, Assimilation ) in the Crystallize organizational Identification across the dimensions of (organizational loyalty, membership, similarities) and was named the Middle East, the Iraqi Investment Bank room to look as the research community of staff adopted in the bank, to be applied to a Random sample of (100) employees working in the said bank, and developed for the purposes of data collection, a questionnaire form included three axes covered (32) paragraph of the measure, which is included adopted Liekrt Quintet for the
... Show MoreThe effective application of the method of measuring and evaluating performance according to the Balanced Scorecard the need for an information system a comprehensive and integrated for internal and external environment, Which requires the need to develop accounting information system in general and cost management information systems to suit the particular requirements of the environment in terms of the development of modern methods of measurement to include the use of some methods that have proven effective in measuring and evaluating performance.
The research problem in need of management to develop methods of measuring and evaluating performance through the use of both financial measures and non
... Show Moreيسعى المجتمع من خلال الوحدات الإقتصادية إلى الوصول إلى تحقيق أفضل الإنجازات التي لا تتمثل بالسلع والخدمات حسب وإنما بما يتحقق من مردود لكافة الاطراف المعنية بالوحدات الإقتصادية على ان لايتم ذلك على حساب قيم المجتمع وأخلاقياته وآدابه العامة. وعليه تصبح الوحدات الإقتصادية مسرحاً لصراعات قوى متعددة كل منها له قيمه الأخلاقية سواء كان فرداً أومجموعة افراد أو وحدة إقتصادية أو أي جهة أُخرى، وبحكم مسؤولياته
... Show MoreEducation is a process of learning and education at the same time. As the conditions of modern life necessitate every person to keep learning, education has become a necessity to meet life needs. The society today is concerned with the educational process and aims to live up the expectations. Since education is an integral part of education and its means, it has become as a mean to achieve its purposes. The educational environment was a traditional environment limited to specific inputs, possibilities and stimulus of both teacher and student. Due to the latest advancement, the educational environment has been expanded to become a rich, with strong connections. It has expanded to encompass the entire global environment. The current
... Show Moreحم س امصمشث ةلال ع ي امتع يس ه امك يه امت صحيه ام أتحشه إ وههم ص هض امصه حصمت امته يحايىهم امط صه ه ت كيهعوت لآ ا ئىهت ام سهتق حت سيةىم حص حصمت إصعا الأشكمت شحل ام حضحعمت حام شكلات امته ) يحايىحهىهههههم