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 objective that the researcher seeks to achieve through this research is to clarify the relationship between strategic management accounting techniques and the reliability of financial statements, and to measure the impact of these techniques as an independent variable with its three dimensions, which are: activities-based cost, target cost, and benchmarking on the reliability of financial statements as a dependent variable. To achieve this objective, the researcher did the following: First: Determine the research problem through the following question: Do strategic management accounting techniques affect the reliability of financial statements in industrial companies listed on the Palestine Exchange? Second: Making the analytical des

This research focuses on the services provided by news websites (IMN, Youm7, Huffington Post Arabic) to its audience of Internet users, as well as materials posted through its pages, trying to monitor and explain them to identify their types & features, and it›s functions, whether informational or non-informational, to know the technical potential of each of the news sites, with the entry of the latest technology information. The research used the analysis method to achieve the research objectives within the period from 1/1 to 31/1/2017. The researchers used the content analysis tool as a research tool to analyze the news sites and to know the services they provide through their pages. The research was divided into three parts, the

Training and retraining of teachers have become a central issue in Iraq recently especially in-service training of English teachers on the new curricula (Iraq opportunities). English teachers should be objectively evaluated and assessed.
A sample of (40) trained teachers of English is included in the study and a questionnaire is used as the main instrument of the study.
The main findings of the study were the following:
1. The trainees were serious in training on the new course (item 6) the programme helped increase their information (item 4) and motivate them towards better teaching (item 3). The aims of the programme were clear (item1). The programme helped develop their teaching skills (item 2) and was comprehensive (item 5).

The principle of an interview requires revenues to expenditures by linking the efforts and achievements and disclosure sufficient to result activity, in the case generate future benefits of a particular asset, this asset appears in the balance sheet to reflect with the rest of the accounting unit's assets on the strength of financial position In the absence of future benefits from the effort are so loaded effort on the result accounts that reflect the outcome of activity during a specific period if the month or be separated or fiscal year. 

The researcher reached the following conclusions:

 1- difficult to control the cash inflows and outflows as a result of the multiplicity of sources of funding.

2- wea

This paper presents an analysis of selected qualitative characteristics of pellets produced from rape straw obtained from cultivations subjected to different fertilization treatments and from mixtures of straw selected for testing with crude glycerol obtained as a by-product from biodiesel production. The assessment focused on the following qualities of the obtained pellets: Moisture content, mechanical durability, heating value and main elements, that is, carbon, hydrogen, nitrogen, sulphur, chlorine and oxygen. The obtained results indicated that the different treatment regimens applied in spring rape cultivations had a significant impact on the physicochemical qualities of the straw. In terms of the heating value, traditional fer

Three stations were chosen on the water treatment plan of al- madaan .The Samples collected from the (Raw water) and the Sedimentation, filtration and storage water and the drinking water of outlet. Coliform densities T.S and F.C and TS and F.S and total bacterial count as bacteriological pollution indicators, as moste probable number (MPN) method was studied in test. Also some of the chemical characteristics of the water like pH , total suspended solid T.S.S, T.D.D.and S04 , T.Hardness , Ca++ , Mg++ . From the results it were indicated . The study showed the drinking water of outlet (distriputed in system) was agree with WHO criteria and Iraqi limits standards .

Background: Antimicrobial agents have been considered as having potential for the prevention of dental caries. This study aimed to test the effect of different concentrations of cardamom and black tea extracts on the sensitivity and growth of salivary mutans streptococci in comparison to chlorhexidine gluconate (0.2%) in vitro. Materials and methods: In this study. Mutans streptococci were isolated from saliva of 34 healthy people (aged between 22-40yrs). The bacteria was isolated, purifiedand diagnosed according to morphologicalcharacteristic and biochemical tests. Aqueous extracts of cardamom and black tea were prepared. Different concentrations of extracts were prepared and estimated in gm/ 100ml deionized water. The agar diffusion techn

Background: Although methotrexate (MTX) is a frequently used chemotherapy drug, its effectiveness is sometimes hampered by the drug's toxic consequences. Omega 7 is a monounsaturated fatty acid, with different anti-inflammatory, anti-diabetic anti-obesity applications, and its possible protective effects against MTX-induced blood toxicity were investigated in this study. Objective: Evaluation of possible protective effects of omega7 against MTX-induced blood toxicity. Methods: 30 mice were divided into five groups, the First group take liquid paraffin orallyfor 7 days for served as negative control and the second group take methotrexate (20mg/kg) intraperitoneallyto serve as a positive control,the third group takes omega 7 (100mg/kg

Background: Non-nutritive sucking habits are common in infants and toddlers. One of the most common non-nutritive sucking habits is pacifier; its prevalence varies from one population to another. This study was conducted to determine the prevalence of pacifier sucking habit among children aged 1-5 years old in Baghdad city and to assess its effect on the occlusion of primary dentition concerning posterior crossbite. Materials and methods: The study was carried out among 1222 children aged 1-5 years old, from which 50 children with continues pacifier sucking habit were chosen to be the study group, compared to 50 children without any sucking habit (control group) matching the study group in age and gender. Children were examined clinically t