The research study aims to investigate the prevalence of the phenomenon of drags and the causes of this phenomenon from the teachers point  of view Two  hundred   Teachers  participated in this study Questionnaire  was used to  collect  the  data .                                 

The results emphasized the importance 0f the  educational  counseling  through  different  procedure  to prevent  drugs  abuse .   the results  also&

Les sociétés d’assurances sont considérées parmi les importantes entreprises financières non bancaires.

      Pour que ces sociétés assurent sa continuité d’existence, il faut qu’elles veillent au rendement financier qui représente ses différentes actions durant une période déterminée, en effectuant une évaluation permanente en utilisant de différentes méthodes parmi lesquelles l’analyse financière avec ses aspects divers.

         L’objectif de cette étude est d’évaluer le rendement financier des sociétés d’assurances et où projette l’étude sur la société Algérienne d’assurance durant la période 07- 09.

The main function of the auditing process is to get a financial report provide information about the activities of the economic entities. The financial report's information is intended to be useful in making decisions and planning for entities future. Such information became more effective and efficient if the auditors process analytical auditing procedures, by using those financial analysis tools, which mean more detailed indicators.

The objectives of this research are to investigate auditor's use of analytical procedures in Oman and identify the main objectives for using these procedures. A questionnaire was used to gather the data for the study. A sample of 65 auditors and the response rate was 80% (52).

  &n

The present study aimed to know The teaching members’ level of the professional development at the University of Baghdad based on the indicators of the overall quality from their perspective;

The researchers used the descriptive and analytical approach the in order to achieve the purposes of research, the researchers designed questionnaire researched and consisted of 40 paragraph has the questionnaire submitted to the arbitrators and experts were verify the authenticity of the questionnaire and stability have been applied questionnaire on a range of teaching and Tdriciat Baghdad University, which reached the study sample (400) teaching and teaching of six colleges in the University of Baghdad equivalent

بالنظر الظروف الراهنة التي يمر بها قطرنا ونتيجة للارتفاع معدل الاصابة بالامراض ذات الطابع النفسي – جسمي او ما تعرف بامراض سوء التكيف الناتج عن الضغوط النفسية المستمرة.

ارتأت الحاجة الى دراسة هذا النوع من المرض والتي ترجعها الباحثة الى الاسباب التالية :.

1-تعرض المواطن العراقي الى ضغوط نفسية مستمرة متمثلة بحالة الانفلات الامني والشعور بالقلق المستمر المراف

Yaşıyan kuşağın unutulmaz aruz şairi tanınmış Hacı Mehmet Sadık. İzi
silinmez kaybin, bugünkü eski sitil şiirin gerçek sembolu olup yaşadığı bir çağa
yakın süre içinde yüzlerce ve yüzlerce beyit şiir söylemiş.
Her çevrede Türk doğup Türk yaşamak bahtıyarliğiyle övünen ozanımızın ,
seçkin bir çok şiirleri vardır.
Böylece kitap, dergi ve gazetelerde yayımlanmış sayısız şiirleri yanında
basıma hazır kitaplık şiir ve yazılarıda vardı. Gazetelerde yayımlanan şiirlerini
memleket dertlerine , değerli mert kişilerine gönüllerde yaşıyan ölülerine , yurdu
ve yurttaşı için iyilik güden devlet ve memleket büyüklerine ayırdığını
görmekteyiz.<

المقدمة ومنهجية البحث

تتفق أغلب الأدبيات ومنها المحاسبية, بأن الخطوة الأولى في وضع وتقييم أي نظام إداري أو محاسبي هي في صياغة أهداف ذلك النظام لما لذلك من أهمية في توفير معيار للحكم على كفاءة التطبيق من عدمه.

وتعرف الأهداف بأنها (النهايات التي تعمل أو توجه النشاطات باتجاهها أو هي النهايات التي تطمح النشاطات تحقيقها). ( 1 ) ..,

 كما تعرف أيضا بأنها (الأ

يهدف البحث إلى استقصاء أثر دراسة طالبات كلية العلوم للبنات في جامعة بغداد لمقرر التلوث البيئي في تنمية اتجاهاتهن البيئية، وذلك من خلال التعرّف على النمو في المستوى العام لاتجاهات الطالبات البيئية والكشف عن الفروق الإحصائية في اتجاهاتهن قبل وبعد دراسة المقرر.

وقد تألفت عينة البحث من(50) طالبة من طالبات قسم الفيزياء / الفيزياء الطبية المرحلة الأولى في كلية العلوم للبنات- جامعة بغداد. اعتمدت ا

Corpus linguistics is a methodology in studying language through corpus-based research. It differs from a traditional approach in studying a language (prescriptive approach) in its insistence on the systematic study of authentic examples of language in use (descriptive approach).A “corpus” is a large body of machine-readable structurally collected naturally occurring linguistic data, either written texts or a transcription of recorded speech, which can be used as a starting-point of linguistic description or as a means of verifying hypotheses about a language.  In the past decade, interest has grown tremendously in the use of language corpora for language education. The ways in which corpora have been employed in language pedago