This research after financial ratios in the detection of fraud to the financial statements published which enables specialists from the work of their studies and their conclusions to obtain the information they seek on the activities of the entity. Has provided researchers what these relics They then field study to test the validity and sincerity of the findings of the suggestions that have been upheld the need to study all financial ratios extracted in general, organized and used in decision-making processes necessary administrative.And that the financial management attention more financial analysis and extraction of financial ratios and compare them with industry standards taken from historical norms

The study aims to examine the classroom activities of the developed English course (Flying High) for the high school first-grade students, identify creative thinking skills appropriate for this grade, and show the extent the classroom activities involve these skills from the female- teachers ‘point of view. The study adopted the descriptive survey method. The study community consists of all (50) English female-teachers who teach high school first grade in Arar city during the academic year (1440 -1441 A.H, the first semester). The study was applied to all respondents. The researcher used a questionnaire as a study tool. The study revealed that the female-teachers reported their disagreement and refusal of the classroom activities in th

 This paper aims to verify the existence of relationships between product innovation and the reputation of the organization. The study problem is that the State Organization for Marketing of Oil (SOMO) system is inflexible in terms of marketing procedures and needs innovative, unconventional methods in innovating its products and improving performance. The reputation of the organization. The importance of the study lies in that it is an attempt to raise the interest of SOMO in its approach to the research variables in order to enhance its competitive position in the future and improve the marketing business environment, which contributes to enhancing the reputation of the organization by product innovation. The study sample

Volcaniclastic rocks of Al Muqdadiya Formation (Pliocene) in Injana area, southern Hemrin anticline, NE of Iraq, were studied ( petrographically, physically, mineralogically and geochemically , as well as the engineering properties) to assess the suitability of volcaniclastic rocks to use them in industry as refractories. The results show that the physical and engineering properties change with the temperature change. The bulk density and the specific gravity increase by increasing temperature while the apparent porosity, water sorption and the linear shrinkage decrease. On the other hand the compressive strength increase by increasing temperature. The volcaniclastics have very low thermal conductivi

Verbs are an important material in the construction of the sentence, as they are among the requirements of every sophisticated language, and in this regard, Ibn Al-Gothic (d. 367 AH): “Know that verbs are the origins of the buildings of most speech, and thus scholars called them buildings.” Verbs are the source of expression of the speakers’ ideas to represent the element of activity and movement, and with their knowledge We infer the meanings of Arabic words, and Ibn Al-Sarraj (d. 316 AH) defined it: “The verb denotes a meaning and a time, and that time is either past, present, or future.” Its letters are original and does not drop from its construction a letter in the conjugation of its conjugations, and it is in Arabic two type

The study aims to identify the educational research obstacles as perceived by the faculty members at the universities of south in the west bank. As for study population, it included all (60) faculty-member in the colleges of education (bait lahem, alahliyah, al-khalil, and al-Quds almaftoha). To collect study data, the researcher used a questionnaire that consisted of (43) item; it has categorized into seven-domains: academic working conditions, academic management, resources and information, faculty members, publication, planning, and funding educational research. The findings revealed that Educational research obstacles were high with an average of (4, 39), no significant differences among sample averages and stander deviations on the

This study aims to identify the effects of globalized media on the creed deviation of young adults in the light of the challenges of globalization in all its forms. It aims to identify globalization’s most important means; media, while clarifying its concept and its most important types and tools and employing all media means for learning and proper education. The latters are safeguarded from the influences and effects of globalization, developing the spirit of coexistence and peaceful dialogue with others and clarifying the effect of creed deviation on weakening the Muslim community. The importance of the topic lie in how to address and maintain the ideological values ​​and morals of our youth, make them aware of the challenges/da

Focusing on the negative role of default risk on banks, as it is one of the most important risks facing banks, which are difficult to determine accurately, and its reflection on the indicators of profitability of cash flows. The increasing competition between banks led to an increase in the credit facilities granted by banks, and was accompanied by an increase in exposure to the risks of default, which led to an impact on the level of performance of banks in terms of achieving the required return according to the levels of high competition. Therefore, the problem of this study focused on the extent to which the risk indicators of default affect the profitability indicators of the cash flows of the banks research sample in the profit