هدفت هذه الدراسة الى بيان أثر محاسبـة القيمة العادلـة على سلوك وإتجاهـات إدارة الأربـاح في القطاع المصرفي من خلال تقييم العلاقة بين إدارة الأرباح والقيمة العادلة فى ظل التحفظ المحاسبي كأحد الاتجاهات المحاسبية المعاصرة . ولتحقيق هدف الدراسة فقد تم إتباع المنهج النوعي والمنهج الوصفي في تحليل النتائج التي تم إستقاء بياناتها عن طريق الإستبانه فى عينة من المصارف السودانية التى شكلت مجتمع الدراسة، وتمَّ اختيار مفردات عينة الدراسة بطريقة العينة (القصدية) للحصول على أراء ومعلومات معينة ، وقد تم توزيع عدد (80) استمارة على العينة المستهدفة. توصلت الدراسة إلى عدة نتائج كان أهمها أن إستخدام تقديرات القيمة العادلة في القياس والإفصاح المحاسبي يوفر أسلوب أكثر موضوعية وواقعية لأداء الوحدات الاقتصادية ، وأن مرونة تطبيق المبادئ المحاسبية ووجود البدائل المتعددة للسياسات المحاسبية يعد سبب كبير في وجود إدارة الأرباح ، وإن إستخدام تقديرات القيمة العادلة تؤثر على إدارة الأرباح وتعمل على الحد منها عند إستخدام سياسة التحفظ المحاسبي وتحد من دوافع الإدارة الانتهازية لتحقيق دوافعهم الذاتية.
الكلمات المفتاحية : القيمة العادلة، ادارة الارباح، التحفظ المحاسبي، المصارف السودانية

تعتبر الخرسانة من اهم مواد البناء الاساسية التي يعمل العلماء على تطوير جودتها من خلال الاضافات المعدنية، وفي هذا البحث تم دراسة الخواص الريولوجية لغبار السيليكا و سيليكات الألمنيوم حيث تم تحديد كمية الماء و قابلية الحركة، بالإضافة الى حساب اجهاد القص للمعجون، كما تناول البحث تأثير تركيز الملدنات المخفضة للماء على غبار السيليكا و سيليكات الألمنيوم حيث استخدم في البحث خمسة انواع من الملدنات المتعددة الكربوكسيل، وخمسة انواع من الاضافات المعدنية. أظهرت النتائج ان الاضافات المعدنية المستخدمة في الخلطة الخرسانية تتأثر وبنسب متفاوتة عند إضافة المعدلات الكيميائيه الى معاجينها حيث تم اختبار نشاط تلك الاضافات المعدله (الكيميائيه ) بمدى مقدرتها على تخفيض نسبه كميه المياه في تلك المعاجين. البحث اثبت ان هناك علاقه وطيده بين الخواص الريولوجيه ومساحة سطح المعدن اي أنه كلما كانت مساحة السطح كبيره كلما زادت كمية المياه لإحدات التدفق المطلوب، وأن توافق الملدنات مع اضافات المعادن يعتمد وبشكل اساسي على التركيب الهيكلي للمعدن.
الكلمات المفتاحية: الخواص الريولوجيه, الاضافات المعدنيه, الزيوليت, غبار السيليكا, المعدلات الكيميائيه

Classroom Response Systems are personal response devices that allow teachers to poll a group of students. As the use of technology, including tablets, iPads, and clicker systems, is introduced into Saudi Arabian classrooms, teachers will need to be trained in all the possible uses for the tablets and iPads that will be given to the students. Classroom Response Systems are a natural outgrowth of the type of uses teachers will need to integrate into their now-technological classrooms. The current study looks at the literature on classroom response systems and offers reasoning for the professional development of Saudi teachers in the use of classroom response systems for feedback and discussion in the science classroom. The target audience for this study are the professional development trainers of Saudi Arabian teachers, particularly teachers of high school Biology. Science curriculum has recently been changed in Saudi Arabia, and teachers are searching for ways to coordinate the curriculum with the new classroom technology that has also been recently introduced. Professional development will need to be developed to train teachers in the utilization of the new technology. Training in classroom response systems will be one part of that training. The study includes a link to an author-created training website, which includes videos of examples of classroom response systems in the classroom, interviews with students, sample tests, and guidelines for the purchase of classroom response systems.
Keywords: classroom response systems, high school, students, Saudi Arabia, classrooms.

The present study aimed to assess the impact of textual analysis on translation competence and attempts to investigate textual analysis as an essential phase in the translation process. Moreover, it claims that any translation competence is reached through three phases: analysis, transfer, and restructuring as Nida has stated. In addition to that, this study extends over the ideas and theoretical frameworks of textual analysis made by many scholars to ease comprehending the text to be translated. The researcher used the analytical descriptive approach in line with the field of the study. This approach describes the participants’ feedback and data to assess translation competence. Then the researcher prepared a survey of 8 items as a tool for data collection. It conducted on 30 trainees and students of translation at Gassim University during the second term of the academic year, 2015. Moreover, the data were collected from various resources including the internet, encyclopaedias, and translation references together with the survey. After the analysis, the study reached some findings. The results of those findings and data analysis showed that textual analysis influences the translation quality and enhance translators’ competence. A 67% of students were confident that the role of textual analysis in reaching translation competence. Based on these findings, the researcher presented some concluding remarks and recommendations. Finally, the study concluded that textual analysis enhances translator’s skills and competence.
Keywords: text, textual analysis, translation competence, componential analysis, genre, register.

This study aimed at investigating the  needs for designing ESP course for Abu Dhabi Police officers whose task is to deal directly with public. A questionnaire was used for this purpose, and date were collected and analyzed. The results indicated that English has a remarkable role in police work as stated by 74 participants . 67 of the  participants indicated that they lack sufficient training in English language that meets their job requirements. All questionnaire subjects except 3 emphasized that speaking is the most important skill they need at work place and then comes writing and listening and finally reading. The results of the data collects revealed that 69 of the subjects have difficulties in speaking and listening and in less degree in reading and writing. 52 of the subjects stated that they find it so difficult to understand or respond to native English speakers. 72 of the subjects indicated that they are not able to use English terminologies that related to police at work place . So as stated above the results clearly shown that Abu Dhabi Police staff need a special  English course to be tailored for their actual need, rather than the English general course currently applied.  The study came to clear results that Abu Dhabi police staff working in the field and directly deal with the public are in need for more special training in English language . the study also suggested that English language skills needed at workplace are of great importance and should be considered when applying English training programs.
Keywords : ESP, language functions , needs analysis , police staff, language skills , language sub-skills