The Financial authority is considered as one of  the most of benefited parts from financial statements  which depends on it in process of accounting  in taxes as basis to determine The Tax Base , but no confidence from financial authority part in objectivity of income financial information in them for many of limited companies led to no dependence on them to specify taxation contain & dependence on yearly regulations that issued them. To enhance the confidence of financial authority to these lists must meet its requirements, because the menus Fulfill the requirements of the financial authority increases the confidence in these statements and therefore reliable in determining the tax base. So this research aims to speci

The study seeks to clarify the role of International Auditing Standard No. (320) of the relative importance in determining responsibility for planning and implementing the process of auditing financial statements and expressing neutral technical opinion through the analytical procedures of the auditor, whose responsibility is to obtain appropriate and reliable audit evidence that helps the auditor to form a general conclusion about whether The financial statements were consistent with the auditor's understanding of the entity. The relative importance contributes to defining the important accounts that help to set priorities for the auditor to set the necessary analytical procedures for these accounts. One of the most important co

The importance of this research is to clarify the nature and the relationship between the indicators of financial policy and banking stability in Iraq, as well as to find a composite index reflects the state of banking stability in Iraq in order to provide an appropriate means to help policymakers in making appropriate decisions before the occurrence of financial crises.

     Hence, the problem of research is that the fiscal policy has implications for the macro economy and does not rule out its impact on banking stability. Moreover, the central bank does not possess a single indicator that reflects the stability of the banking system, rather than the scattered indicators that depend o

Hydrogen peroxide was determined by a new , accurate , sensitive and rapid method via continuous mode of FIA coupled with total luminescence measurement which include the chemiluminescence generated ,based on the oxidation of Luminol which is loaded on poly acrylic acid gel beads by hydrogen peroxide in presence of Cobalt (II) ion as a chemiluminescence catalyst and the fluorescence that was created by the insitu radiation of the released chemiluminescence light. Fluorescien molecule was used as an accepter fluorophore where it is irradiated internally and instantly by the generation of luminol chemiluminescence light as internal source for irradiation of fluorescien molecule (Fluorescence Energy Transfer (FRET) ) . It can easily give fl

במחקר הזה ניתחנו מספר נאומים של שמעון פרס, אנחנו התמקדנו בהשפעה והשכנוע אצל שמעון פרס ואיך הוא יכול להעביר את המסרים של נאומיו בסגנון פרגמטי כדי להגיע ללבו של הציבור.

 גם כן, התמקדנו בסגנון הפוליטי שהוא חושב כי התחום הזה צריך להיות ברור מול הציבור וגם כן מול דעת הקהל הבינלאומי מתוך השימוש במונחים בעלי השפעה ושכנוע להגיע למטרות המבוקשות.

 במלים אחרות, שמעון פרס, לעתים, מתמקד בשפה מליצית ויעמוד הרב

           A new ligand type (O₂) [2,3-O-diacetyl-5,6-O-benzylidene L- ascorbic acid] [L] and its complexes of general formula [M(L)₂(X)(Y)]Cl_n (where: M=Cr^III ,X=Y=H₂O, n=3; Co^II, X = Y = 0, n= 2; Ni^II and Cu^II, X = Cl, Y = H₂O, n= 1; Zn^II, X = Y = H₂O,n = 2) are reported. The ligand was prepared in two steps; first step involved the synthesis of [5,6-O-benzylidene-L-ascorbic acid] (A). In second step derivative-A was then reacted with acetyl chloride and anhydrous pyridine as a base to give the titled ligand. Metal complexes of the ligand with Cr^III,Co^II

An experimental study was performed to estimate the forced convection heat transfer performance and the pressure drop of a single layer graphene (GNPs) based DI-water nanofluid in a circular tube under a laminar flow and a uniform heat flux boundary conditions. The viscosity and thermal conductivity of nanofluid at weight concentrations of (0.1 to 1 wt%) were measured. The effects of the velocity of flow, heat flux and nanoparticle weight concentrations on the  enhancement of the heat transfer are examined. The Nusselt number of the GNPs nanofluid was enhanced as the heat flux and the velocity of flow rate  increased, and the maximum Nusselt number  ratio (Nu nanofluid/ Nu base fluid)   and thermal performance factor