That analytical procedures are of analytical tools important because it gives assurance to the auditor-free financial statements of the economic units replace the audit of cases offraud and errors and distortions, and thereby to increase the effectiveness of the audit process and confirm the possibility oftrust and reliance on the financial statements that Adfgaha auditor.
Inspite of identify evidence of proof necessary to enhance the auditor's opinion the results reached in the audit p

The researcher studies and explains the content of some pictures that are published in al-Mada newspaper. The research is important as it deals with a topic that has a relation with visual culture and its role to transfer the press letter to the audience. The researcher finds that cartoonist exposed the security services through important people who have a major role in state policy and reveals the level of corruption and the weak treatments for this phenomenon and its reflection on the whole society and individuals. In addition to that, cartoonists try to encourage the public for going on the peaceful demonstrations since it is a good tool to make pressure on the government to punish the corrupts.

This paper presents the study and analysis, analytically and numerical of circular cylindrical shell pipe model, under variable loads, transmit fluid at the high velocity state (fresh water). The analytical analysis depended on the energy observation principle (Hamilton Principle), where divided all energy in the model to three parts , strain energy, kinetic energy and transmitted energy between flow and solid (kinetic to potential energy). Also derive all important equations for this state and approach to final equation of motion, free and force vibration also derived. the relations between the displacement of model function of velocity of flow, length of model, pipe thickness, density of flowed with location coordinate x-axis and angle

     In this research paper, we explain the use of  the convexity and the starlikness properties of  a given function  to generate  special properties of differential subordination and superordination functions in the classes of analytic functions that have  the form   in the unit disk. We also show the significant of  these properties to derive sandwich results when the Srivastava- Attiya operator   is used.

A non-zero submodule N of M is called essential if N L for each non-zero submodule L of M. And a non-zero submodule K of M is called semi-essential if K P for each non-zero prime submodule P of M. In this paper we investigate a class of submodules that lies between essential submodules and semi-essential submodules, we call these class of submodules weak essential submodules.

The study aims at  evaluating  the penalty of  semi- intentional killing felony in the Egyptian and Algerian criminal law following the Islamic Law (Shari'a). The  study used the descriptive, evalutive and analytical  methodology  to  reach the topic in question. To meet the theoretical significance of the study, much data has been collected to give a comprehensive picture about the topic under examination. As for the practical significance of the study, it helps the juridical power to reconsider and phrase the legal materials of the semi-intentional killing penalty based on the Islamic law. The study has come to the conclusions that the Islamic Law (Shari'a) imposes a compensation (blood-money) to be g

"In this article, "we introduce the concept of a WE-Prime submodule", as a stronger form of a weakly prime submodule". "And as a "generalization of WE-Prime submodule", we introduce the concept of WE-Semi-Prime submodule, which is also a stronger form of a weakly semi-prime submodule". "Various basic properties of these two concepts are discussed. Furthermore, the relationships between "WE-Prime submodules and weakly prime submodules" and studied". "On the other hand the relation between "WE-Prime submodules and WE-Semi-Prime submodules" are consider". "Also" the relation of "WE-Sime-Prime submodules and weakly semi-prime submodules" are explained. Behind that, some characterizations of these concepts are investigated".

        Throughout this paper, we introduce the notion of weak essential F-submodules of F-modules as a generalization of  weak essential submodules. Also we study the homomorphic image and inverse image of weak essential F-submodules.

Let R be a commutative ring with identity, and let M be a unity R-module. M is called a bounded R-module provided that there exists an element x?M such that annR(M) = annR(x). As a generalization of this concept, a concept of semi-bounded module has been introduced as follows: M is called a semi-bounded if there exists an element x?M such that . In this paper, some properties and characterizations of semi-bounded modules are given. Also, various basic results about semi-bounded modules are considered. Moreover, some relations between semi-bounded modules and other types of modules are considered.

      The concept of semi-essential semimodule has been studied by many researchers.

     In this paper, we will develop these results by setting appropriate conditions, and defining new properties, relating to our concept, for example (fully prime semimodule, fully essential semimodule and semi-complement subsemimodule) such that: if for each subsemimodule of -semimodule  is prime, then  is fully prime. If every semi-essential subsemimodule of -semimodule  is essential then  is fully essential. Finally, a prime subsemimodule  of  is called semi-relative intersection complement (briefly, semi-complement) of subsemimodule  in , if , and whenever  with  is a prime subsemimodule in , , then .  Furthermore, some res