A financial analysis tool such as financial rations concentrates on explanation of financial statement and using them in the evaluation of company profiles and fixing taxable profits, by analyzing final calculation, explaining their results and studying relationships between a group of financial lists 'elements in a specific period and the trend of their relationships in percentage from so, financial analysis is considered on important instrument for tax analytical test procedures through studying and evaluating financial data in order to get proper information which is needed to make sure of credibility and reliability of statements submitted by the taxpayer and the satisfaction of the tax analyzer in the credibility of these statements

The audit committee has received considerable attention from international institutions and researchers as a result of financial failures and the collapse of major international companies, especially cases of manipulation and misinformation in the financial statements, due to the role played by one of the mechanisms of control of economic entities to increase disclosure and credibility of information published, In overseeing the preparation of financial reports, following up the internal auditing functions, supporting the external auditor and enhancing his independence, and strengthening the shareholders' confidence in the economic entity. The two researchers prepared the applied side of the research by applying a proposed model based on

The verbal formula // i₃-gal₂ //is a commonly form in the written Sumerian economic texts, starting from the early dynastic period (2900-2372 BC), ending with the Ur III dynasty (2112-2004 BC).  This formula has appeared either without infixes, or accompanied by infixes like / in-da-gal₂/,  corresponded in Akkadian the formula: ibaššu ,which is  means "to found, to Storage ", As to the formula / da / come to indicate "to found with, to storage with--).

Supply Chain Management (SCM) attempts to a create a synchronization of the firm’s processes and those of the supplier to match the flow of materials, services, and information with the customer demand. Due to its importance, the SCM has become inevitable to modern companies. Therefore this research work has been conducted to set a theoretical and applied basis to assist the 1 AYAR factory in adopting the Electronic Supply Chain (e-SC).  To accomplish that the searchers applied many tools such as: quantitative and qualitative analysis, process analysis, Visual Basic software, Monte Carlo Simulation to simulation the designed supply chain to compare its performance against the actual performance of the current supply chain

السياسة الروسية في الشرق الاوسط الكبير او (فن اقامة علاقات الصداقة مع كل دول العالم)

The advertising has emerged as an effective force and an effective instrument upon with all organizations and companies depend on achieving their goals. In additional to the need to use promote sales, The nature and objective of advertising go beyond the scope of specific personal communication to a broader and more effective range for consumers from multiple groups and combination play need to use as well as the need to use means of communication than com convey the message more professional, The coincides with the rapid and remarkable development of all different media technologies and as much as possible social networking sites including mobile phone companies. The advertising has emerged as an effective force and an effective instrum

Özet

Sözlü Türk halk edebiyatı ürünleri içinde önemli yere sahip olan türlerden biri de atasözleridir. Atasözleri, nesilden nesile halk ağzında dolaşan, kimin söylediği bilinmeyen, birtakım gerçekleri kısa ve öz bir şekilde ifade eden sözlerdir. Türk atasözleri Orhun Abideleri’nde ilk kez karşımıza çıkmakla birlikte, Uygur dönemi yazıtlarında ve özellikle Dîvânü Lûgati’t Türk’te geniş yer bulmuştur. Dilin anlatım ve kullanım imkânlarını geliştiren atasözlerine, dünyanın bütün dillerinde rastlanabilir. Bunun için, söyleyişte güzel, anlatımda güçlü, kavramda önemli unsurlar içeren kalıplaşmış sözler halinde bulunurlar. Bu çalı

  The current research is interested in the objective study of revitalizing the religious sites and the extent to which they achieve the pragmatic and semantic ends, because they are derived from history and civilization and have a clear impact over the recipient. The research question is (what are the techniques of developing the spaces of the religious shrines in accordance with revitalizing the interior spaces within them?).
The research aims at determining the weak and strong points in the process of revitalizing the interior spaces in the religious shrines.
The theoretical framework consists of two parts: the first addressed the revitalization in the interior design, and the second addressed the religious shrines and th

This research contributes to environmental sustainability by recycling natural waste resources in making clothing products. The research aims to employ palm trees waste in designing belts suitable for contemporary women's fashion trends. Both descriptive and applied research approaches were used. Therefore, a collection of belts was designed and implemented. Then, a questionnaire was used to assess the extent to which the implemented belts achieved in sustainability standards using Likert scale. The sample size was 60 women. The data were analyzed using the SPSS program to calculate the arithmetic mean and standard deviation. One of the significant results of the research is the high average scores of the criteria for achieving sustainab