The process of soil classification in Iraq for industrial purposes is important topics that need to be extensive and specialized studies. In order for the advancement of reality service and industrial in our dear country, that a lot of scientific research touched upon the soil classification in the agricultural, commercial and other fields. No source and research can be found that touched upon the classification of land for industrial purposes directly. In this research specialized programs have been used such as geographic information system software The geographical information system permits the study of local distribution of phenomena, activities and the aims that can be determined in the loca

أن لعبة كرة السلة في تقدم وتطور مستمر حالها في ذلك حال الألعاب الرياضية الأخرى حيث أن الفضل في ذلك يعود إلى المعرفة بالعلوم المختلفة وكذلك البحث العلمي من اجل تحقيق نتائج متقدمة تنشدها معظم الدول ومنها العراق على الصعيد المحلي والعربي والدولي. ومما لاشك فيه أن متطلبات تطور مستوى نتائج القدرات البدنية في أيُة لعبة مرتبطة بالبرمجة والتخطيط الصحيح للمناهج التدريبية إذ تقودنا هذه الحقيقة إلى إجراء المزيد من الا

This research addresses the necessity due to the scarcity of historical studies in the field of sports, especially those indicating the activities and achievements of Arab countries in the Paralympic movement. This study aims to document the participation of Arab countries in the Paralympic Games, explore the prominent sports in which Arab athletes with disabilities participated, and analyze their achievements during the Paralympic Games from 2004 to 2012. The research methodology adopted an analytical, historical approach, collecting and analyzing data objectively through the official website of the International Paralympic Committee, in addition to scientific and historical sources from research papers, journals, and websites. The key fi

لا يزال المهتمون بلعبة كرة السلة يبحثون عن إيجاد الوسائل الأكثر أهمية وصولاً إلى ما تطمح إليه الدول لتحقيق افضل المستويات في نواحي اللعبة كافة من خلال التغلب على المعوقات التي تحول دون تقدمها إلى الأمام بالدراسة والبحث. ومن هذا المنطلق انصب البحث في ضرورة معالجة القصور الناتج عن عدم وجود المعايير ذات العلاقة باختبارات قدرات اللاعبين وعلى وفق مراكز اللعب ولا سيما المهارية الهجومية مما شكل ذلك ضعفاً في أعداد و

Accountancy unit is looked is upon as unit that established for the purpose achieve it goals and programmers for unlimited time. Unless otherwise take place such as liquation whether voluntary or mandatory.  Thus going concern logic is considered to be the logical foundation witch the familiar accounting principles are based upon.  The future of a Company real its financial statues and position and the extent of it ability to face events in future.  Hence the success and continuity its activities depend on the extent of the company activity to generate profits. And its ability to retain appropriate liquidity to serve its debts.

Therefore financial statements of the company consider to be on

Rapid and accurate identification of Methicillin Resistant Staphylococcus aureus is essential in limiting the spread of this bacterium. The aim of study is the detection of Methicillin Resistant Staphylococcus aureus (MRSA) and determining their susceptibility to some antimicrobial agent. A total of fifty clinical Staphylococcus aureus, isolated from the nose of health work staff in surgery unit of Kalar general hospital and from ear of patients attended to the same hospital. The susceptibilities of isolates were determined by the disc diffusion method with oxacillin (1 ?g) and cefoxitin (30 ?g), and by the mannitol salt agar supplemented with cefoxitin (MSA-CFOX), susceptibilities of isolates to other antimicrobial agent were determined b

those affected by technological development risks within the scope of medical works. The unprecedented technological development the world witnesses nowadays has been providing brilliant medical service to the human being including examination, diagnosis and the treatment or follow up. However, such works hide behind potential risks threatening people's lives and such risks my be discovered within the limits of now – how and technical knowledge prevailing the time of rendering the medical service. Also this the question is raised on how to keep up between the safety of the patients and such risks are being unknown by the provider and questioning them contradicts the justices. subsequently, can the patients (affected) acquire the compensat