ان شركات التأمين وبسبب طبيعة نشاطها التأميني تتجمع لديها أموال ضخمة عن الأقساط التي تحصلها من المؤمن لهم, ولغرض عدم ترك هذه الاموال عاطلة, فأنه يتم استثمارها في مجالات وأدوات استثمار متنوعة لتحقيق عوائد منها. هذا ولغرض تحديد وتوجيه هذه الاموال في مجال أو أداة الاستثمار المناسبة أو تحديد مدى جدوى هذه الاستثمارات, فانه يتم تقييمها, وهناك عدة نماذج رياضية لتقييم بدائل الاستثمار في شركات التأمين, إلا أنه لا

This research reviews the basis for the settlement of claims when marine losses occur, including the settlement of claims in the case of joint maritime losses for goods and ship objects, as well as the settlement of claims for damage to vessel objects when they are at sea risk and loss   during the sea voyage.   Construction

    The Research used descriptive, analytical and historical methods in preparing the research; the society of study composed of the employee in the insurance companies working in Sudan, the questionnaire was distributed for all study samples.  The study concluded some important results of which it is , there is a weak of awareness, and lack of

In the period after the collapse of the Soviet Union in 1991, the Federal Republic of Russia witnessed a setback in the overall strategic performance of the country, as it went through a stage of performance flop between the orientation towards Europe in the era of President Boris Yelsen (1991-1999), or the change of direction towards Eurasia, as the Russian Federation managed After President Vladimir Putin assumed power in 2000, from rebuilding the same state and preserving national unity and social cohesion, as well as building a phased military doctrine that made clear moves in Russian strategic thought and future directions towards regions of eternal importance in Russian strategic perception Lack of a set of motivations based on it:

The importance of earnings quality begin increase in recent year . Particulary after collapse the big companies in U.S.A When the Stock Prices of this Companies negative impact after reporting of transitory & unrealized earnings in the iterim reports , in the same time took to this earnings as absis of Future Predictions .

Many of acadmic researchers discusses empirical measures that used to assessments of earnings quality from the perspective of decision usefulness that represent core of FASB's conceptual Framework , and to the economic – based definition of earnings , developed by (Hicks) in 1939.

Tise research attempt to test som of earnings quality measures in commercial

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.

  This paper deals  the prediction of the process of  random spatial data of two properties, the first is called  Primary variables  and the second is called secondary  variables ,   the method  that were used in the  prediction process for this type  of data is technique Co-kriging  , the method is usually used when the number of primary variables  meant to predict for one of its elements is measured in a particular location a few (because of the cost or difficulty of obtaining them) compare with secondary variable which is the number of elements  are available and  highly correlated with primary variables, as was the&nbs

     The purpose of the theme of redesign of jobs one of the topics the task that offers the possibility for individuals to perform several tasks in the organization of health at the same time gain experience and diverse skills and achieve compatibility between the requirements of the most appropriate function and organization  of the hand ,hence, the idea of studying the redesign of jobs of the division of blood transfusion services in the department of health Baghdad Rusafa to change the conventional methods used in the performance of functions ,which are no longer able to meet the needs of patients where blood transfusion is a key  ingredient in health care and equal access to safe blood is needed

The current research includes several axes, which determine the basic professional skills among kindergarten teachers and government civil Balraudhat and their relationship to educate kindergarten children with life skills teacher Albaiah.boattabar his career. And this profession imposes upon that possesses special skills, qualify him to do his roles. The teacher experimenter, researcher and owner of philosophy and organizer and director of the positions and educational director of the interactions of classroom and non-classroom. And educational systems that are responsible for the preparation of the emerging needs constant review in order to improve internal Kvaiadtha select the best input consistent with the reality of education, so as

After Hamdallah and his success on the realization of this manuscript (a letter in detail what was said in the parents of the Prophet  Ibn Kamal Pasha (d. 940 e) study and investigation I will review some of the results reached in the realization of this manuscript:
1. The hadiths mentioned in this manuscript are mostly placed or weak.
2 - We are not entitled to speak about the silence of the law for saying Almighty ﭽ ﮮ ﮯ ﮰ ﮱ ﯓ ﯔ ﯕ ﯖ ﯗ ﯘ ﯙ ﭼ Table: 101.
3 in which harm to our Holy Prophet  وله تع ﮂ ﮃ ﮄ ﮅ ﮆ ﮈ ﮉ ﮊ ﮋ ﮌ ﮍ ﮎ ﭼ parties: 57.
4 Because the parents of the Prophet  of the people of the period ordered them to God for the Almighty ﭽ ﯨ ﯩ ﯪ ﯫ ﯬ

للمرأة دوراً استراتيجياً حيوياً في المجتمع ، بوصفها نصف المجتمع ، ونظراً لأهمية الأدوار التي تؤديها في مجالات الحياة كافه سواء الاجتماعية ، أو السياسية ، أو الاقتصادية ، في ظل التغيرات والتحولات التي شهدتها المجتمعات عامة والمجتمع العراقي تحديدا, لاسيما في الفترة الأخيرة كانتشار التعليم والصحة ومفاهيم العدالة وتكافؤ الفرص في مختلف الميادين ، والتي صاحبها وبشكل واضح زيادة مشاركة المرأة في مجالات العمل المخ