The study seeks the relationship between the mathematical-procedural Knowledge and the logical-mathematical intelligence among students at the third stage in mathematics department. To this end, three questions were arisen: what is the level of mathematical-procedural Knowledge among the third stage students in mathematics department regarding their gender? Do male or female students have more logical-mathematical intelligence and are there significant differences base on their gender? What kind of correlation is between the level of mathematical-procedural Knowledge and the logical-mathematical intelligence of male and female students in the third stage in the mathematics department? A sample of (75) male and female students at the thir

Segmented regression consists of several sections separated by different points of membership, showing the heterogeneity arising from the process of separating the segments within the research sample. This research is concerned with estimating the location of the change point between segments and estimating model parameters, and proposing a robust estimation method and compare it with some other methods that used in the segmented regression. One of the traditional methods (Muggeo method) has been used to find the maximum likelihood estimator in an iterative approach for the model and the change point as well. Moreover, a robust estimation method (IRW method) has used which depends on the use of the robust M-estimator technique in

   This research deals with the financial reporting for non-current assets impairment from the viewpoint of international accounting standards, particularly IAS 36 "Impairment of non-current assets." The research problems focus on the presence of internal and external indicators on impairment of non-current assets in many of companies listed in Iraqi stock exchange. So it is required to apply IAS 36 to reporting for the impairment loss of assets since this impairment impact certain financial indicators. These indicators help users in their decision-making and forecasting future financial situation and the ability of the company to achieve future profits or maintain current profits. The research aims to shedding lig

This study aims to find out the impact of activities office provided to kindergarten children in the development of creativity in linguistic performance goal of capabilities (fluency, flexibility and originality) through the application of the test configuration Algheih Children Riyadh, which consists of (70) Single to measure the skills of language arts four a listening and speaking and a willingness to read and prepare for writing, was applied (30) Single of language arts, listening and speaking in this research, and was the correlation coefficient for the hearing (0.78) and for speaking was (0.61) has been extracted stability of the scale using the equation Alvakronbach the value of (0.73).

The proper

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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Die vorliegende Forschung erklärt ein sprachliches Phänomen im Deutschen und Arabischen, dessen Aspekte die Grund-Folge-Relation (Kausalität) im Allgemeinen sowie den wirkungslosen Gegengrund (Konzessivität) im Besonderen behandeln.
In diesem Kontext wird der Unterschied der verschiedenartigen Gründe der Kausalität im Deutschen, wie wirklicher Grund (kausal), möglicher Grund (konditional) und wirkungsloser bzw. unzureichender Gegengrund (konzessiv) gezeigt.
Die theoretischen Darlegungen der konzessiven Ausdrucksmittel in dieser Forschungsarbeit werden durch diverse praktische Beispiele aus der deutschen und arabischen Literatur fundamentiert.
Das Hauptziel dieser Forschungsarbeit liegt darin, gleichermaßen beim arabische

_{Die vorliegende Forschung erklärt ein sprachliches Phänomen im Deutschen und Arabischen, dessen Aspekte die Grund-Folge-Relation (Kausalität) im Allgemeinen sowie den wirkungslosen Gegengrund (Konzessivität) im Besonderen behandeln.}

_{In diesem Kontext wird der Unterschied der verschiedenartigen Gründe der Kausalität im Deutschen, wie wirklicher Grund (kausal), möglicher Grund (konditional) und wirkungsloser bzw. unzureichender Gegengrund (konzessiv) gezeigt.}

_{Die theoretischen Darlegungen der konzessiven Ausdrucksmittel in dieser Forschungsarbeit werden durch diverse praktische Beispiele aus der deutschen und arabischen Literatur fundamentiert.}

_{Das Hauptziel dieser For}

This study aimed to investigate the prevalence of intestinal helminth infections in humans and detect Toxocara spp. in cats, with a focus on assessing the impact of age and gender on infection rates. Traditional diagnostic methods have historically limited the accurate identification of helminth infections in humans. Analysis of 450 human stool samples revealed an overall helminth infection rate of 5.7% using conventional techniques. The specific infection rates were 0.4% for Strongyloides stercoralis, 0.6% for Schistosoma mansoni, 1.7% for Hymenolepis nana, and 2.8% for Ascaris lumbricoides. Notably, no infections were recorded in the 30–39 and ≥40-year age groups, while the highest infection rate (16.3%, P≤0.01) was observed in indi

  The economic units always sought to maintain its market position and Trchinh the technology management and modern methods that will support success factors .vdila about it has become a customer and one profitability analysis of the most practical way benefit of economic units as modern management focus their attention on achieving this satisfaction, as the customers make up the axis of the success of every organization and that there are many government units aiming to profit directs attention to customers and the number of these units increased continuously. The administration used the customer profitability analysis in order to obtain information to assist in making and decision-making process. How to use modern tec

رمي البحث الحالي الى تعّرق أثر أنموذج فراير في اکتساب المفاهيم البلاغية عند طالبات الصف الخامس الادبي في مادة البلاغة. ووضع الباحثون الفرضية الصفرية الآتية: "ليس هناک فرق ذو دلالة احصائية عند مستوى (0.05) بين متوسط ودرجات طالبات المجموعة التجريبية اللواتي يدرسن مادة البلاغة بانموذج فراير، ومتوسط درجات طالبات المجموعة الضابطة اللواتي يدرسن المادة نفسها بالطريقة التقليدية (القياسية) في الاختيار البعدي لا کتسا