The individual average income is considered one of the most used criteria for the distinguishing between the developed and the developing countries, for this reason the efforts of economic development has been construed on increasing the average national income, the investment expenditures is considered one of the basic foundations for economic development operation which lead to the expanding the prodection power of the economy, and increasing the level of national income in an averages greaten than the primary expenditures due to the work and interaction between the multiplier and the accelerator. But the ability of the economic sectors in the generation of national income as a result of the primary expenditures is different fr

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).

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الاهمية الاقتصادية للموانىء الحرة مع الاشارة الى المنطقة الاقتصادية الحرة المقترحة في ميناء الفاو

The research aims to determine the impact of the use of teaching aids for the textbook and graphics teacher illustrations in the collection of historical information and retention, limited research on a sample of students in grade five numbered (68) primary school students of Benin in Baghdad governorate / Breeding Rusafa First, select the researchers of scientific material for students in research Topics are the first and second chapter of the Book of the Arab-Islamic history, set by the Ministry of Education.

 And promising targets behavioral and according to the content of subject numbered (100) goal and lesson plans exemplary nu

على الرغم من تطور الدراسات التاريخية الخاصة بالمرأة بوصفها حقل معرفي مستقل بدأ منذ نهاية الستينيات من القرن الماضي .ونجاج الكاتبات والباحثات  في العديد من بلدان الشرق الاوسط وشمال افريقيا في إعادة المرأة الى التاريخ، الا ان الكتابة التاريخية في العراق مازالت تعاني من نقص كبير في الموضوعات التي تناولت حياة النساء في الماضي. وما يزال الباحثات والباحثين ينظرون الى التاريخ على انه سردية للمعارك والحروب ويو

ABSTRACT

Learning vocabulary is a challenging task for female English as a foreign language (EFL) students. Thus, improving students’ knowledge of vocabulary is critical if they are to make progress in learning a new language. The current study aimed at exploring the vocabulary learning strategies used by EFL students at Northern Border University (NBU). It also aimed to identify the mechanisms applied by EFL students at NBU University to learn vocabulary. It also aimed at evaluating the approaches adopted by EFL female students at Northern Border University (NBU) to learn a language. The study adopted the descriptive-analytical method. Two research instruments were developed to collect data namely, a survey qu

Özet
Sözlü Türk halk edebiyatı ürünleri içinde önemli yere sahip olan türlerden biri de atasözleridir. Atasözleri, nesilden nesile halk ağzında dolaĢan, kimin söylediği bilinmeyen, birtakım gerçekleri kısa ve öz bir Ģekilde ifade eden sözlerdir. Türk atasözleri Orhun Abideleri‟nde ilk kez karĢımıza çıkmakla birlikte, Uygur dönemi yazıtlarında ve özellikle Dîvânü Lûgati‟t Türk‟te geniĢ yer bulmuĢtur. Dilin anlatım ve kullanım imkânlarını geliĢtiren atasözlerine, dünyanın bütün dillerinde rastlanabilir. Bunun için, söyleyiĢte güzel, anlatımda güçlü, kavramda önemli unsurlar içeren kalıplaĢmıĢ sözler halinde bulunurlar. Bu çalıĢmada, Türk halk edebiyatında atas