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.
التطور الدلالي لمعاني الكلمات في اللغة العبرية
يهدف البحث الى استخدام بحوث العمليات في اتخاذ القرارات الادارية لما لها من اهمية في مواكبة التطورات الحاصلة في مجال استراتيجيات الاعمال ونظم المعلوماتية وإدارة المعرفة في القرن الحالي، إذ لم تعد الأساليب التقليدية في اتخاذ القرارات الإدارية مجدية بعد ظهور توجهات حديثة في الإدارة تركز على ضرورة الاعتماد على الأساليب الكمية كبحوث العمليات, وقد تطور استخدام بحوث العمليات في السنوات الماضية بشكل كبير وأصبحت أ
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تهدف هذه دراسه
the subject of medical activity in eras Rashidi and Umayyad is one of the most important for study because Medicine is related to human life and health Medicine is important science which should be identified and interested. the Prophet Muhammad emphasized God bless him and to pay attention to the study of medicine through the Hadith.
جديرة تلك المجلة العريقة (Journal of management history) لما تقوم به من دور متميز في تأصيل الفكر الاداري وتنسيب الموضوعات لأصحابها الحقيقيين. فالمجلد (12)، العدد (3) لعام (2006) من هذه المجلة حمل مراجعة تاريخية كبيرة لعنوان عميق هو
(The emergence of job satisfaction in organization behavior A historical overview of the dawn of jop attitudes research)، للباحث (Thomas A. Wright) الاستاذ في قسم العلوم الادارية بجامعة نيف
There is no doubt that this topic has received more study and research than other analytical studies of contemporary poetry models, but many scholars did not stop at the limits of crystallizing the features of feminist poetic production, given its active role in building the features of the modern Arab literary entity.
We conclude that verbs in terms of the number of letters divided into abstract and enlarged
تحتكم العملية البنائية في المنجز الخطي الى م6جموعة من العوامل والمتغيرات المترابطة بتسلسل منطقي، لتنتج رؤية موحدة لإنجاز عمل فني تتوافر فيه الابعاد الوظيفية والجمالية والتعبيرية، ففي بنائية النسق الفني ليس المهم هو العنصر بقدر أهمية نظام العلاقات الذي يجعل هذا العنصر البنائي ينسجم مع باقي العناصر، وبالتالي تبرز قيمته كونه داخل بنية تنطوي على ضبط مكوناتها بدقة، لتفضي الى تقديم منجز للمتلقي منبثق من رؤية فا
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