this paper consists of three sections, Section one deals with the most important difficulties and characteristics of English subordinate clauses whereas section two tackles the difficulties faced by the Iraqi EFL students at the third year in the Department of English, College of languages, University of Baghdad in recognizing and producing the subordinate clauses submitting them to a test consisting of two questions (recognition and production). Finally, some pedagogical recommendation of the findings can be found in section four.

The study aimed to prepare rehabilitation exercises using some rubber ropes for people with partial rupture of the anterior cruciate ligament, to recognize their effect on the recovery of motor tides and to reduce the pain of those with partial rupture of the anterior cruciate ligament of the knee joint, and adopted the experimental method by designing the experimental and controlled groups on a sample of those with partial rupture of the anterior cruciate ligament of men (30-35) One year of those who attend the Physiotherapy Center/Rafidain University College of 12 injured were deliberately selected from their community of origin by (100%), and after determining the measuring tools and preparation of exercises applied with rubber r

The study deals with an analysis of the contents of the publications of the campaign (Together to defeat Corona), which was established by the United Nations Development Program in Iraq in the face of the Covid 19 virus.The research problem raises a main question:What are the implications of the campaign (Together to defeat Corona) of the United Nations Development Program (Iraq office) in addressing the Covid-19 virus in Iraq?From this main question, several sub-questions emerged, which were answered by this study in its chapters and investigations, including regarding the contents of advertisements, photos and videos for the publications of the (Together to Defeat Corona) campaign for the United Nations Iraq Office on their Facebook pageA

Abstract:

The current research included " Diagnosis of the reality of the gap for the requirements of Business Continuity Management System According to International Standard (ISO 22301: 2012) in Midland Refineries Company (Daura Refinery) " , for development of an administrative system for Business Continuity is considered a priority in the present day, and in the light of the organizations dependence on computers and information technology in work and communication with others . the international legitimacy (represented by the international organization for standardization (ISO)) remains the basis for matching and commitment , and the importance of the application of Business Continuity Management Syst

 The tax base is one of the bases of the technical organizing of taxes,   and that a good selection of the tax base effects the outcome of the tax and its fairness, and with the expansion of the tax range results a dangerous phenomenon called tax evasion, which became threaten the economies of countries and this phenomenon prevents the achievement of the state to its economic, political and social objectives which seeks to resolve this phenomenon and identifying all human and material potential and realize the real reasons that lie behind it.   The researcher found that tax authorities are weak in terms of it the technical material and financial abilities, the analysis of data show that then is a significant reve

Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of Messengers and his family and companions.

The study of the jurisprudential opinions of scholars, their choices, or their weightings, sheds light on the approach they followed in their choices, and reveals the originality of the scholar or his influence on those who preceded him from among the scholars.

And the commentators of the noble hadith of the Prophet have their important contributions in this aspect, as they undertake the task of explaining the noble hadith, the second source of legislation

Contemporary commentators have their share in the service of the honorable hadith, and the statement of their choices and preferences, and am

Objective(s): The study aims to evaluating the quality of nursing care provided to children under five years to compare between quality related to type of health sectors; to determine the quality of nursing care and to compare between such care in Baquba Health Care Sector I and II.

Methodology: A descriptive study is carried out for the period from December 15^th 2019 to May 1^st 2020. A purposive "non- probability" sample, of (60) staff nurse and (60) children is selected. An adopted questionnaire has been selected for the study which consists of three parts. The first part is nurses’ socio-demographic characteristic; the second part is ch