The aim of study is to shed light on an Islamic city which is unknown for a lot of people, it can have an old history in Parisian country and many events happen with it , This city is characterized with political, military, economic scientific ,and social features, This city is called Zanjan and it is one of the most important cities because it dates back to the period of post history and it has a good geographic location whereas it was, passage for trade caravans to pass through as well its land which was specialized in agriculture and industry. the study follows chronological order of historical events for the city, one of the most significant conclusions is to think that this city does belong to artifacts and it is an old city and it

The research aims to identify the importance of using analytical procedures in the detection of creative accounting practices. To achieve this goal, (100) questionnaires were prepared and distributed to the auditors in the Federal Financial Supervision Bureau and the authorized auditors' offices and practitioners of the auditing profession in Iraq. For the purpose of testing the research hypothesis and analyzing data, some appropriate statistical methods have been used and the use of the statistical program (SPSS) to analyze the data. The results of the research showed that the analytical procedures and tests applied by the auditor have a role in revealing and limiting creative accounting practices and methods and that auditors u

Since her early beginning in 1974 in her novel "Les armoires vides", Annie Ernaux writing about life in all its various aspects remained her main goal. This novel gave the earliest signals of what would happen later on in her literary career. Indeed, her works showed abilities of echoing reality, her sufferance and experiences via the use of simple and clear language. Add to this, her writings are to be viewed as an expression of deep felt journey, and a continuous search due to the consequent changes coming out of her identity.

    We try here to give an answer to the question about writing as to whether being, to Ernaux herself, a need for the search about her social and feminist identity, or a pure literary work

Accountancy unit is looked is upon as unit that established for the purpose achieve it goals and programmers for unlimited time. Unless otherwise take place such as liquation whether voluntary or mandatory.  Thus going concern logic is considered to be the logical foundation witch the familiar accounting principles are based upon.  The future of a Company real its financial statues and position and the extent of it ability to face events in future.  Hence the success and continuity its activities depend on the extent of the company activity to generate profits. And its ability to retain appropriate liquidity to serve its debts.

Therefore financial statements of the company consider to be on

1. S. Supreme Court plays a very important rule in American legal system, especially in the domain of constitutional interpretation and judicial review. This importance emerges from the precedents of the court which considered as compulsory rules on all the authorities. However, the supreme court can overrule its precedents. This research is about the factors which effect the court’s decision on overruling, dividing them on internal and external factors.

          The source of the internal factors is the precedent itself, while the source of the external factors is the circumstances surrounding the precedent.

يعد التعويض من المواضيع الاكثر تداولا في ساحة القانون المدني التي تستوجب البحثّ عن الحلولّ للاضرارّالتيّ تنشأّ منّ ترويجّ الافكارّالمتطرفة، والتيّ فرضتها التطورّات الحاصلة في المجتمع والتصعيد المتزّايد للحوادث وتعاظم مخاطرهاّ،و أضحت تهدد الافرّاد وممتلكاتهم يوميا وبكثرة، ودائما ما يسعى المضرور إلى إقتضاءّ تعويض سريع من المسؤول عنّ الضرر يشبع رغباته ويزيل آثار الضررّ الواقع ، وتزداد أهميةّالتعويض إذا ك

تعد حرية الرأي من الحريات التي كفلت الدساتير والقوانين حمايتها وتتم ممارستها عبر وسائل الإعلام ،ولكن يجب أن تتم ممارسة هذه الحرية وفقاً لحدود معينة تتمثل بوجوب احترام حق الإنسان في المحافظة على خصوصياته وصورته وسمعته، فكما إن لوسائل الإعلام حرية ممارسة حقها في النشر والتعبير عن رأيها بكل صراحة فإن من الواجب عليها في مقابل ذلك مراعاة حقوق الآخرين وتجنب التشهير بهم وانتهاك خصوصياتهم،فإذا ما قامت وسائل الإعل

إن التطور التقني غير المسبوق الذي يشهده العالم في الآونة الأخيرة ، قدم للإنسان أعمالاً طبية جليلة من فحص أو تشخيص أو معالجة أو متابعة .إلا إن هذه الأعمال تحمل بذات الوقت في طياتها أخطاراً كامنة تهدد حياة الناس وقد لا يكون من الممكن اكتشافها في حدود المعرفة العلمية والفنية السائدة وقت تقديم الخدمة الطبية وهذا ما يثير التساؤل عن كيفية التوفيق بين سلامة المتضررين ( المرضى) وبين كون هذه المخاطر غير معلومة أو معروف

Abstract

The intellectual capital an important variable in the equation of the success of seeking economic units to achieve a competitive advantage, since it is a real capital for economic unity it constitutes a strategic importance as the main source to achieve high profitability in the economic unit and highlights the importance of showing intellectual capital components of the main Represent of human capital and structural capital and relational capital, through effective and the prominent role played by intellectual capital within the economic unity in order to achieve a sustainable competitive advantage contribute to attracting investors with longer investment decision of the most important and difficult decisions ta

Bilastine (BL) is a novel non-sedating second-generation antihistamine, and its bioavailability is about 60%. Objective: To compare the bioavailability of prepared oral self-nanoemulsions of BL (BL-SNE) with that of pure BL and marketed tablets. Methods: Four groups of Wistar rats were used in this study, each with six rats weighing between 200 and 250 g. They were treated orally using a a gavage tube. The groups were fed either with conventional tablets ("Alerbix®") after being ground and dispersed with deionized water (DIW), treated with BL-SNE or fed with pure BL powder suspension. The fourth group did not receive any medication. The concentration of BL in the rat’s plasma was measured using HPLC. We used Trandolapril as an an interna