Some auditors may think that the audit process ends with discovering misstatements and informing management about them, while the discovery of misstatements may be classified by some as the first step in the phase of separating these distortions, as the auditor should collect these misstatements, evaluate them and detail them into misstatements involving errors or misstatements involving fraud Then evaluating it to material or immaterial according to what was stated in the international auditing standards and directing management to amend the essential ones.  The importance of this research lies in identifying the concept of distortions and their types, identifying the method of evaluating distortions into substantial and non-essent

The Sultanate of Oman is located in the far southwest of the Arabian Peninsula and enjoys a distinctive geographical location as it overlooks the Arabian Gulf and the Gulf of Oman. The Sultanate has good relations with various countries of the world and enjoys an important regional position. At the beginning of 2020, Sultan Qaboos bin Said died, and Haitham bin Tariq assumed power after him, according to the will of his cousin, the late Sultan. The new Sultan had held some important positions before 2020, including: Minister of Heritage and Culture since February 2002, Chairman of the Supreme Committee for the Future Vision (Oman 2040), Secretary-General of the Ministry of Foreign Affairs, Undersecretary of the Ministry of Foreign Affairs f

The Iraqi culture faced a set of challenges that can be diagnosed with the most prominent features as follows:

1. The dominance of authoritarian political systems which entails authoritarian regimes with the absence of contemporary political concepts of human rights.
2. The prevalence of non- informed cultural systems which have the shortage of capabilities that enable them to activate cultural elements in positive references, historical, or seclusion on itself and not be able to interact with the current active cultures.
3. Stagnant economic conditions have not had a decent life for individuals, or a certain level of well-being, as well as poor services and others.
4. Social life controlled by the prevai

Objective: the aim of the study is to assess the knowledge and practices for nurses that working in
words of Ibn Al-kuff hospital for spinal cord injuries.
Methodology: descriptive study from the period of (1st of July to the 30th August 2005) about the
knowledge and practical management when autonomic dysreflexia syndrome affects those patients
whom sleeping in the words of this hospital and its relationship with some variables.
The sample of the study consists of (100) nurses male and females are selected purposively. a
questionnaire check list was designed for study purpose and applied by (test - retest) to improve the
reliability, the validity of the assessment was determined through a panel of experts.
The da

Nonalcoholic fatty liver disease in a group of Iraqi obese children attending children welfare teaching hospital

The artistic process operates whether in general in all arts or specifically in one type of arts or one of the genres of arts types on the preoccupations of the pressing artistic references as the founder of the artistic work in the material formulations on the one hand and on the other hand as a translator to understand the artistic achievement in general and plastic art in particular and for the importance The researcher chose the title of her research tagged (the preoccupations of the pressing reference and its impact on the formations of postmodern arts).
The first chapter of the methodological framework deals with the problem of research, importance, objective, limits, and then terminology and its definition, and then the secon

الحمد لله رب العالمين، حمداً يوافي نِعَمَهُ ويُكافئُ مزيدَه، والصلاةُ والسلامُ على سيدِ الأنامِ وإمام المرسَلين، سيدِنا محمدٍ الصادق الأمين. نسأل الله تعالى أن يعلّمَنا ما ينفعُنا وينفعَنا بما علّمَنا، وأن يُعيننا متعلمين ومعلمين على التأدب بأدب القرآن الكريم.

أما بعد، فالعلم هبة الله، وهبة الله لا تُعطى إلا لمن يُعطي من نفسه وقتاً وجهداً وصبراً، لذا قيل: (إنَّ العِلْمَ لا يُعطيكَ بَعضَه

كان النبي (r) العابد المتحنّث، ورجل السياسة الذي شيّد أمة من الفتات المتناثر، ورجلَ حربٍ يضع الخطط ويقود الجيوش، وأباً حنوناً عطوفاً، وزوجاً تحققت فيه المودة والرحمة والسكن، وصديقاً رحيماً، وقريباً كريماً، وجاراً تشغله هموم جيرانه، وحاكماً تملأ نفسه مشاعر محكوميهِ، يعودُهم ويزورُهم ويُعينُهم، ويمنحهم من مودته وعطفه ما يجعلهم يفتدونه بأنفسهم، ومع هذا كله فهو قائم على أعظم دعوةٍ شهدت