Analysis of the main financial statements (financial position, income, cash flow) using the analysis tools gives a clear picture of the results of the annual activity of the economic units, which contribute to the development of future plans and programs and identify weaknesses in the work of economic units including banks. Therefore, the indicators used in the analysis Would be feasible for the rest of the other sectors. such as Central Bank , Security exchange market , which will accordingly contribute in National product , determining market requirements , investor’s desires , knowing economic situation and providing liquidity in a timing manner.

ان المشكلة البحثية تتحدد في ان المهام والادوات التي تملكها السلطة التنفيذية، من الصعوبة تركها من دون رقابة، والرقابة والتقييد ياتي من اطراف عدة، واهمها: السلطة التشريعية، فالبرلمان في العراق منح اختصاصات للنظر في اعمال واداء السلطة التنفيذية بما يضمن تقيدها بالدستور الاتحادي. والهدف من هذا البحث هو الاشارة الى اهمية الاختصاصات الممنوحة للبرلمان العراقي، بما يضمن التاسيس لدولة القانون، اي وجود مرجعية قانو

Abstract:
Al-Hamraa palace considers one of the most important urban traces
that the Arab left behind in Andalus .Muhammed bin Al—Ahmer put its fist
stones then it was finished later by his thrown hirer .The poems of (ibn-
Zumrek)were graved on the palaces doors ,halls, and lion cages with all the
proud and dignity those poems contain.
This search identifies this palace first, then studies the contents of the
poems on Walls ,then the Urban features, and description of the palace sites
,buildings materials ,pillars ,decorations, and the geometrical
Vocabularies in the poems such as spaces , direction ,distance ,and
height.
Then the search describes the technical engineering of words
coordination, the

This research sheds the light on a number of contemporary issues concerning collecting and disbursing Zakat and Alms in mosques, as the issue of selling some endowments in kind through auction and allocate their proceeds in favor of the mosque has been discussed. Moreover, the issues of collecting Alms during Friday(Jumu 'ah prayer) sermon (Khutbah), allocating an amount of the Alms for the mosque where they have been collected and building a mosque outside Islam territories from Zakat funds have also been discussed. 

The researcher has reached  results, that it is not lawfully prohibited to sell some of the endowments in kind in the mosque through auction and the allocate proceeds for the mosque

Abstract:

Objective (s): This study aims to assess nurses' knowledge and practice regarding physiotherapy protocol at intensive care units

Methodology: descriptive cross-sectional study design executed at the ICU in the city hospitals of AL- for the time of 13^th October/ 2021 to 7^th April /2022. Questionnaire filled by 75 nurses who work in ICU who had chosen by non-probability (purposive) selection collected the data. Then the researcher used an observational checklist to evaluate nurses’ practice. The data was analyzed using descriptive statistics and SPSS.

Results: the study found a deficit in nurses’ knowledge and pra

The current research aims at:
Students know the level of the fourth phase of the Arabic language
departments in colleges of education in the discovery of the basic error of
grammar by answering the following questions: 

1. What level of students in the fourth stage of the Arabic language
departments in colleges of education in the discovery of the basic grammar
error?
2. Is there a statistically significant difference between male and female
students in the discovery of the wrong grammar?
3. What proposals to address the weakness of students in the grammar error
detection from the viewpoint of the teaching staff and Altdriciat?
Determined by the current search by:
1. Students in the fourth st

Facing the receiver (critic) problematic understanding of modern art done, which turned positive professional image to symbolic language, which gave it authenticity previous Arts advantage, and this latest progress in critical reading contemporary and several mechanisms for analyzing literary texts and plastic, including textural fabric. And we suffer from the absence of cash the recipient culture (learner), so the current search goal focused on detecting structural mechanisms formative (Goldman) reading done modern art and its role in raising criticism knowledge (learner). Defining the theoretical framework of chapter II by discussing it; the first episode dealt with the textural fabric, while the latter was accomplished Studio talk, an

يمثل ابن الجزري احد علمائنا الذين كان لهم دور في التطور الثقافي والحضاري الذي شهده العالم الإسلامي آنذاك، ويعد كتابه هذا منهلا غزيرا لطلاب العلم لدراسته من النواحي كافة، وتشكل الإجازات إحدى حلقات الوصل في تراجمه ولها أهميتها من الناحية المنهجية ولها دور كبير في رفد كتابه هذا بكثير من الموارد التي لها أساسها احتوت على مادة كتبت بخط المجيز كان لها أثرها في دعم منهجية الكتاب،والمادة التي تشعبت في ضوء هذا الات

The technical activities designed to highlight the creations of students by providing activities appropriate to their abilities and capabilities within and outside the school, which is a way for the development of learning and learner behavior aimed at directing guidance educationally and artistically.As a result of the efforts of modern educational activities, art has become part of the philosophy of the modern school and part of the modern curriculum. Because it is enough to configure the practices and habits of a satisfactory and acceptable, and is characterized by precision, order and beauty.Through the researcher with a survey of previous studies that dealt with art activities and found that all studies have been confined to a calen