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.

This study aimed to determine obesity level of some population in Baghdad by using Bio-electrical impedance analysis (BIA) and compared with anthropometric measurements such as body mass index (BMI), waist circumference (WC) and waist-to-hip ratio (WHR). Statistical analysis results of linear correlation coefficients for obesity indicators showed that BIA correlation 0.92 was most significant and reliable for obesity measurement.

Results of BIA method for age group 20-29 years showed that 44.4% of females were healthy body while 37.8% of males suffer from increased body fat. Results of age group 30-39 year showed that 32.6 of females were in healthy body and 42% of males were obese. In case age group 40-4

This study deals with the estimation of critical load of unidirectional polymer matrix composite plates by using experimental and finite element techniques at different fiber angles and fiber volume fraction of the composite plate.

            Buckling analysis illustrated that the critical load decreases in nonlinear relationship with the increase of the fiber angle and that it increases with the increase of the fiber volume fraction.

            The results show that the maximum value of the critical load is (629.54 N/m) at (q = 0°) and (V_f = 40 %) for the finite element method, while the minimum val

Analysis of Covariance consider to be quite important procedure to reduce the effect of some independents factors before going through the experiment.

By this procedure we can compare variances causes from the difference between treatments and error term variance of they are equals or less than consider to be not significant, otherwise if is significant.

We carry on with this comparison until we find the greatest covser for the significant variance flam the treatments.

There are methods can be used like least significant difference method, Duncan method and Turkeys' w-procedure and Student Newman.

Key Word: Analysis of variatio

يهدف هذا البحث إلى تحليل محتوى كتابي الحاسوب للمرحلة الإعدادية في جمهورية العراق وفقاً للتفكير المنطقي، واتبعت الباحثة منهج البحث الوصفي التحليلي، وتم توظيف أداة تحليل المحتوى، التي صُمِّمت وفقاً للعمليات العقلية المتضمنة في التفكير المنطقي بحسب العالم بياجيه ( Piaget )، واعتماد وحدة الفكرة (الصريحة) في عملية التحليل. تبين من نتائج هذا البحث أنَّ نسبة تضمين مهارات التفكير المنطقي في محتوى كتابي الحاسوب للمرحل

It is easy to talk about democracy, but it is difficult to practice. We talk about postmodernism, but difficult to be embodied in the ground. Yet, the age of democracy and modernity at the same time prompted the researcher to try to find a media concept for it. It does not mean that this concept has not yet formed. But the rooting of democracy and the approaching of states and groups towards it, made it necessary to by studied again.

The relationship between democracy and the media has made them look like one concept. The existence of one is linked to the existence of the other. The reality is only a linguistic formulation, but the social and cultural aspect is related to democracy origin

War as a human phenomenon, has its own literature. Poetry is a major genre in this literature. This paper is an attempt to investigate and analyse some stylistic features in two selected, English and Arabic, war poems. These poems share the same theme.Both promote the principle of sacrificing one’s own life for the sake of homeland.  This paper limits itself to analyse, thecontent words, tenses, semantic grouping of vocabulary and foregrounding in the two poems. The areas of analysis show great similarities in distributing the general content words (nouns, verbs, adjectives, and adverbs). In the analysis of the semantic areas of each content word, these poems reveal some similarities and some differences in their frequency rates.

         The main objective of this research is to design and select a composite plate to be used in fabricating wing skins of light unman air vehicle (UAV). The mechanical properties, weight and cost are the basis criteria of this selection. The fiber volume fraction, fillers and type of fiber with three levels for each were considered to optimize the composite plate selection. Finite element method was used to investigate the stress distribution on the wing at cruise flight condition in addition to estimate the maximum stress. An experiments plan has been designed to get the data on the basis of Taguchi technique. The most effective parameters at the process to be find out by employing L₉

Turkman literature is regarded as a branch of the general Turkish literarure. The title Turman literature began to be used after 1918, and this remained under the influence of classical Turkishliterature till the beginning of the twentieth century. The best poets who repreesented this type are Hijri Dada, Khidir Lütfi, Mohammad Sadiq, Othman Mathloom and others…

            In this study I followed the method of Professor Doctor Mohammad Kaplan (Ph.D) and Professor Doctor Nurullah Çetin(Ph.D) in analysing  the poetical design. In this study I tried to analyse the poem entitled Taliim (My Fate) by the poet Khidir Lütfi and the poet Othman mathloom who wrote a poem wi