The main function of the auditing process is to get a financial report provide information about the activities of the economic entities. The financial report's information is intended to be useful in making decisions and planning for entities future. Such information became more effective and efficient if the auditors process analytical auditing procedures, by using those financial analysis tools, which mean more detailed indicators.

The objectives of this research are to investigate auditor's use of analytical procedures in Oman and identify the main objectives for using these procedures. A questionnaire was used to gather the data for the study. A sample of 65 auditors and the response rate was 80% (52).

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Background: Pain after amputation is a common squeal, patients often have a phantom limb sensation too, which can be painful or painless.
Objectives: This study describes the sensations and pain reported by patients after traumatic amputation of unilateral lower limb as well as the incidence and epidemiology of those sensations.
Patients and methods: A retrospective study of 118 patients who underwent lower limb amputation due to trauma. Patients scheduled for interview by means of a standard questionnaire and examined, days, weeks, months, years, after surgery about limb pain, phantom limb sensations, stump pain, back and shoulder pain .
Results: Statistical analysis revealed that the incidence of non-painful sensation was the

This study aims at assessing the availability of national values in the curriculum of the first three grades in Jordan. The study also aims at the nature of distributing these national values. The sample of the study consists of the curriculum of math, science, Arabic language, Islamic education, and national and civil education in Jordan. To achieve the aims of the study, the researchers used the analyzing approach, and they also depended on the referential statement for the general and                       minor objectives as a tool to analyze and numerate. The results of the study shows that the concentrating on the n

The importance of the topic lies in explaining the extent of Sheikh Abdul Qadir Al-Kilani’s interest in social and scientific life in Baghdad

التوجهات الفكرية الجديدة لانظمة دول العالم الثالث في ظل النظام العالمي الجديد : العراق نموذجاً

The research aims to present and discuss the accounting bases adopted in accounting for fixed assets in the public sector with an emphasis on its importance in the area of ​​accountability and fixed assets management , based on a realistic problem associated with the use of cash basis accounting in the public sector in Iraq, which are difficult  to provide accounting information useful for many users , including the same units and regulatory departments for the purposes of accountability and management of those assets. Search tool has been the organization questionnaire, its results show the importance of financial reporting for provide accounting information about fixed assets relate to the units of the public sector in Iraq fo

       بالرغم من تقلص الاختصاص التشريعي للبرلمان، ومحدودية نطاق مساهمة أعضائه في التقدم بمشروعات القوانين، يبقى للسلطة التشريعية اختصاصها الأقوى وهو رقابة أعمال الحكومة من خلال وسائل الرقابة البرلمانية المتعددة، ومن أبرز هذه الوسائل التحقيق البرلماني، بعد كشف الحقيقة، حول موضوع معين،والاستيثاق من أداء الحكومة لمهامها، والحد من استبدادها، ومنعها من أن تطغى بسلطاتها.<

هدف البحث الى الكشف عن فاعلية استراتيجية المماثلة في تحصيل مادة الكيمياء والذكاء الانفعالي لطلاب الصف الخامس العلمي الاحيائي. وتكونت عينة البحث من (28 ) طالبا من طلبة الصف الخامس العلمي الاحيائي في اعدادية الشاكرين للبنين, التابعة لمديرية تربية بغداد – الكرخ الثانية, موزعين بين شعبتين بالتساوي, شعبة (أ) وهي المجموعة الضابطة التي درست على وفق الطريقة الاعتيادية, وشعبة ( ب) وهي المجموعة التجريبية والتي درست على و

Background: Interleukin -6 (IL-6) as the key mediator of the acute phase reaction is of interest .elevated protein concentrations of IL-6 in the blood have been shown in patients with type 2
diabetes. This study aimed to investigate the association of IL-6 and type 2 diabetes. 
Materials and Methods: Blood samples were collected from 40 patients with type 2 diabetes and 40 person apparently healthy control were examined for IL-6 level by Enzyme Linked Immune Sorbent Assay. HbA1c determined by high pressure liquid chromatography .total cholesterol, HDL cholesterol and triglyceride were determined enzymatically. Other risk factors study like age, sex and BMI.
Results: results shows that IL-6 was highe

The emergence of the Internet and its transformation in the early nineties of the last century led to a means of mass communication that brought about significant structural changes in the media map.

Over the course of historical development, the public did not engage the media in its behavior in the implementation and dissemination of an idea, generalization or theory put forward by media experts or practitioners through these means to do it. Blogs represent the most important service provided by the Internet in recent years which has gained special importance in the media field. Where the word “Blogs” has several names: (alternative media), (blogging press), (popular press) and other names.

The medi