The value of time out as a time not count of official time form the game like four periods and extra time also it considered a great interest if used well thru the game , the importance of this problem is not using well the time out and when the coach ask for time out and how to invest this time legally to make good results also there is no observing system as the researcher see gives the reality image that the coach is successful lead the game when he takes time out . The goals of research that knowing on numbers of time out for excellent teams in Iraq (first &second) stages and putting special inventory reverse reality of asking time out (positive &negative) on playing basketball , the hypothesis of research that tell the time out effect

Agricultural lands have great importance in people's lives, and their exploitation has a great impact on strengthening the national economy. Therefore, countries have given great importance to this sector, and because of the importance of this sector, the state has given large areas of these lands to the farmers to invest in agriculture, and among these farmers are those who died and left behind children who took up crafts. Agriculture, for fear that these agricultural lands would be abandoned and turned into waste lands, a land system was introduced called (regular distribu- tion), which corresponds to (legitimate inheritance). Under this system, these lands were trans- ferred to the children of farmers who died so that the process of inve

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

The buildup factor was measured after irradiating Iraq carbon black powder using each of and sources respectively, using mixing ratios 40% & 50% for thickness range . The results showed that the buildup factor depends on energy and has limited dependence on the mixing ratio. The QIFT program succeeded accenting for the experimental results even for expected values more than 4 m.f.p outside the thickness range.

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