This study addresses the selection of the optimal site for establishing a waste landfill within the study area by utilizing Geographic Information Systems (GIS) techniques integrated with the Analytic Hierarchy Process (AHP) methodology and the Weighted Overlay tool for multi-criteria spatial analysis. Six key criteria influencing site suitability were identified, including distance from urban areas, agricultural lands, irrigation canals, roads, villages, and barren (uncultivated and uninhabited) areas, with a focus on potential environmental and health impacts. The results indicate that ideal landfill sites are located at distances exceeding 800 to 1000 meters from agricultural and urban areas, providing effective protection to soil and gr

The aim of this research is to study and test the impact of the policy of open-book accounting as one of the cost management mechanisms in achieving the competitive advantage in Jordanian industrial public companies, to achieve the objectives of the study, a field study was conducted by surveying the views of a sample of the accountants of the Jordanian industrial public companies. Hence the arithmetical Means, the Standard Deviations, the Significant Value and the Simple Linear Regression are used to test the research hypotheses and to achieve the research goals. The results of the study showed that there is a statistically significant effect of the policy of open-book accounting as one of the cost management mechanisms in achieving the

ملخص البحث

بسم الله الرحمن الرحيم

حاول الباحث في هذه الدراسة التذكير بشخصيتين نحويتين، كان يشار لهما بالبنان، إلا أنّ غبار الزمن قد غمرتهما، ولا يكاد يعرفان اليوم بين طلاب العلم، وهما ابن معط ، وابن الخباز.

ـ رأيت أنّ ابن معط في بعض المسائل، التي رده عليها ابن الخباز،  يوافق أبأ الحسن الأخفش، منها مسألة (ال) التعريف ،الداخلة على اسم الفاعل، وكذلك مسألة واو ا

The research aims to analyze the relationships of influence and influence between the soft skills of human resources and strategic performance, as the soft skills of human resources constitute the engine for all duties and operations carried out by the organization, and as a result of sharp changes in the environment, it was necessary for this organization to determine the most important financial and non-financial indicators that are required Approving it in achieving strategic performance to ensure its survival and continuity in work. The research problem was represented by a decrease in cognitive awareness of the importance of employing soft skills for human resources in achieving the indicators of strategic financial and non-

The changes that happen in training progress especially in skill side demands tests researchers found poorness for patterns to special tests in defending skills against shooting although applying these tests on other samples without considering the age , so the problem of research came controlling the tests of defense against shooting that serve juniors players and match the original society to serve the basketball game . The research sample chosen for juniors players for Baghdad clubs in season (2011-2012) the sample numbered (82) players represented (7) clubs that their percentage (82%) , after gaining the data processed statically and we reached to conclusion that : defending tests against shooting applied first time in Iraq in Iraq envi

تلعب المؤسسات المصرفية دورا مهما و رئيسيا في اقتصاد أي بلد من خلال قيامها في تعبئة مدخرات المجتمع و من ثم توجيهها نحو الفرص الاستثمارية المختلفة التي تزيد من معدلات النمو الاقتصادي و التوظيف الكامل للموارد وكما هو معروف  فأن الجهاز المصرفي يؤدي مهام اقتصادية تخضع للتغيرات المستمرة و على الرغم من ان وظائفه التقليدية لازالت على حالها ألا وهي قبول الودائع و منح القروض و التسهيلات الائتمانية نجد أن الوسائل و

This research aims to measure the discrepancy between the accounting income which is prepared according to generally accepted accounting principles and the tax income that is being prepared according to the rules and tax laws, and find out the most important differences that arise between incomes.The research found the most important to the following conclusions:1.Faces determining the tax base for companies subject to income challenges related to the weakness of the efficiency and the possibility of technical angel tax and its ability to examine the financial statements submitted to the tax administration tax.2.That the tax system in Iraq does not comply with accepted accounting principles generally accepted.The research recommends the

Mersing is one of the places that have the potential for wind power development in Malaysia. Researchers often suggest it as an ideal place for generating electricity from wind power. However, before a location is chosen, several factors need to be considered. By analyzing the location ahead of time, resource waste can be avoided and maximum profitability to various parties can be realized. For this study, the focus is to identify the distribution of the wind speed of Mersing and to determine the optimal average of wind speed. This study is critical because the wind speed data for any region has its distribution. It changes daily and by season. Moreover, no determination has been made regarding selecting the average wind speed used for w