The research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in th

This study presents certain modifications done to the conditions set by Searle
(1969: 57) concerning the speech act of promising in order to render them to selected
sayings of Prophet Muhammad (P.B.U.H.) and Jesus Christ (P.B.U.H.) and to
political texts. These modifications make the conditions of the speech act of
promising appropriate for sincere promises made by the Messengers of God since
they deliver their Messages of God but they are unable, as Messengers, to fulfill
God’s promises which they make as part of their Messages and by representatives of
States who deliver speeches on behalf of their Governments. These are the only two
situations where the speakers can make promises and do not fulfill these prom

Zirconia ceramic restoration (ZCR) has a higher fracture incidence rate than metal ceramic restoration. Different surface treatments were used to improve fracture performance of ZCR such as grit blasting (GB) by aluminium oxide powder. This type of surface treatment generate residual stresses on veneering ceramic causing crack initiation and ending with a fracture. In order to overcome the stress generated by GB, zirconia surface coating is used as a surface treatment to improve fracture resistance and to accommodate stresses along the ZCR layers. Fifty zirconia ceramic crowns were fabricated and divided according to the type of surface treatment into three groups; the first group is (ZG), involving 20 cores were coated with a mixture of pa

The focus of this research revolves around the importance level of sialic acid in the reasoning of cases, including tumors and then evaluate the patient's response to treatment and its impact on the immune response there are a lot of evidence showing that parts Alkrbu ???????? in peptides sugary and glycoproteins play an important role in Alfalitin life and responsiveness

When the enrollment of children in Riyadh, facing many of the psychological problems that appear in their daily lives through their behavior and their actions with their peers and their teachers in kindergarten, often result in psychological problems from which they suffer to do things socially unacceptable impact on their relationship with interactive with others, Vchksah child depends on the quality of Education and the treatment they received from all of the family as an incubator, his first, and kindergarten as an environment second to raise him without that overlook about his relationship with his comrades grade and the combination of these factors is one of the most important reasons promising in effect on the child's condi

إستأثر مفهوم قوة التحمل النفسي (Psychological Hardiness)      رغم حداثته نسبياً بأهتمام العديد من الباحثين والدارسين . وحاولت الدراسات إبراز دوره المهم والفاعل في منع حدوث التأثيرات السلبية المتوقعة التي تحدثها ظروف الحياة الضاغطة على قابلية الفرد بصورة عامة ولا زال الاهتمام مستمراً في التحقق من هذا الدور . وتحاول الدراسة الحالية أن تلقي مزيداً من الضوء على هذا المفهوم وطبيعته مما يز

Current research aimed at measurement of management of emotional among counselors and  knowledge of emotions management according to the variables of sex and length of service with counselors.

The Scale applied to a sample of basic research, amounting to (300) counselors.

1- That counselors have administration emotional.

2- There are no differences in the management of emotional statistically significant according to the variable (gender).

3- statistically significant differences according to the variable (length of service) in the management

The great scientific evolution and the expansion of the demands of life, especially in the field of architectural design make human's need increased to use his abilities and all possibilities in active way to have a main role in this progress. To achieve his role in this progression which is can not be achieved and accomplished only by depending on  the mental capacity including intelligence spatial / visual, which is one of the branches of the theory of multiple intelligences. This theory is one of the most important theories which we strongly need it to reveal this type of intelligence in order to know the teachers on learners' abilities to put appropriate methods to deal with them.of this current research as follows:

In any language there is some amount of difference between written language (planned) and spoken language (spontaneous). Since planned speech could be considered a form of written language, it could be inferred that there are also differences between planned speech and spontaneous speech. Some of these differences are very clear in terms of syntax, lexis, phonology and discourse.  These differences are highlighted in order to make a clear distinction between spontaneous and planned speech.

             This paper is an attempt to show the differences between the two forms of a language (written & spoken English) as far as number of linguistic features are tackle