ABSTRACT Studying the positive and negative effects resulted from the industrial projects and laying down the comprehensive planning bases to the urban development projects which insure retaining the social, economic and environmental development, taking in to consternation the time factor within the planning process which is considered the most important factor that determine the extent of the efficient selection to the site and not interpenetrate in the industrial activities and efficiency and calculating its future expansions away from the residential areas. It is more favorable to plan the industrial areas of apparent pollution outside the bounds of the basic plan to limit the negative effects on the environment and providing

A revolution called information revolution has recently invaded the world. It is Currently considered one of the most important properties of development to the countries of the world The criteria provided by computers such as accuracy, speed, time saving Storage and restore have led them to be widely used in economy, industry, agriculture, communications, etc., as well as being the major finder of reengineering the operations of innovation. The use of computers in the preparation of budgets will lead to achieve accuracy. Since, the operation draws upon the statistic and quantity estimations about budget items, the computerized balance sheet may save time and effort of preparing mathematical equations annually. According to the problem o

José Echegaray, dramaturgo español, obtuvo premio Nóbel de literatura en (1904), político, orador, economista y dramaturgo. Con su obra "El gran Galeoto" en 1881, llegó a la cumbre de la popularidad.
Henrik Ibsen, dramaturgo noruega, creador del drama moderno, por sus obras realistas que abordan problemas psicológicos y sociales. Y a que fue el iniciador del teatro de tesis del teatro social. Ibsen, dramaturgo noruega, cuya obra influyó notablemente en el teatro europeo de finales del s. XIX y principios del XIX ; en gran parte en la obra de Echegaray, Galdós (1) y Benavente (2).
Los presentes autores empezaron sus producciones bajo el romanticismo que fue poco a poco añadiendo ideas del naturalismo y el realismo dramátic

José Echegaray, dramaturgo español, obtuvo premio Nóbel de literatura en (1904), político, orador, economista y dramaturgo. Con su obra "El gran Galeoto" en 1881, llegó a la cumbre de la  popularidad.

   Henrik Ibsen, dramaturgo noruega, creador del drama moderno, por sus obras realistas que abordan problemas psicológicos y sociales. Y a que fue el iniciador del teatro de tesis del teatro social. Ibsen, dramaturgo noruega, cuya obra influyó notablemente en el teatro europeo de finales del s. XIX y principios del XIX ; en gran parte en la obra de Echegaray, Galdós (1) y Benavente (2).

   Los presentes autores empezaron sus producciones bajo el romanticismo que fue poco a poco añadiendo ide

The importance of the current study  lies in the  importance of the  Tax policy that  being considered one of the most important tools working on fulfilling  the  social,  financial  and economic  goals  and improving  the investment environment  in the country  to become  having the ability to  activate the  national economy. The current study  has  referred  that  (  Has  the  tax planning  practiced by  the Iraqi  contribution  companies  led to increase  the  far-term tax  outcome through  getting  benefit of   the monetary  funds  and expansion in&nbs

The different crises and financial collapses place in many companies, particularly in developed countries as a result of administrative and financial corruption return aspects of the task to the role of the company and the external auditor, both in their emphasis on honesty and fairness of financial statements and the Provisions of accounting information and on the contrary to the truth, you may have to the loss of the rights of stakeholders, particularly existing investors, and the loss of confidence of prospective investors in the accounting information contained in the financial statements of these companies, which led to a crisis of confidence and credibility in the profession of accounting and auditing where the wonder of ma

In this work, the effect of different particle size on the nonlinear optical properties of silver nanoparticles in de-ionized water was studied. The experimental observation of the far field diffraction patterns by CCD camera in two and three dimensions. The maximum change of nonlinear refractive index and the relative phase shift were calculated. The self-defocusing technique was used with a continuous-wave radiation from DPSS Blue laser .The wavelength is 473 nm with an output power of 270 mW. All the Ag colloids samples containing the sizes 15, 30, 50, and 70 nm of silver nanoparticles used in the study were chemically prepared. It was found that the nonlinear refractive index is a particle size dependent and of the order of 10-7 cm2/

The non static chain is always the problem of static analysis so that explained some of theoretical work, the properties of statistical regression analysis to lose when using strings in statistic and gives the slope of an imaginary relation under consideration.  chain is not static can become static by adding variable time to the multivariate analysis the factors to remove the general trend as well as variable placebo seasons to remove the effect of seasonal .convert the data to form exponential or logarithmic , in addition to using the difference repeated d is said in this case it integrated class d. Where the research contained in the theoretical side in parts in the first part the research methodology ha

Pigeons have accompanied humans since ancient time because they are used as a source of food, pets, hobby, and religious symbols. Pigeons have shown high prevalence rate of infection with gastrointestinal helminths and protozoan. This study was conducted to evaluate the prevalence of parasitic infections in the domestic pigeon (Columba livia domestica) from October, 2017 to April, 2018, purchased from bird market of Zakho City, Kurdistan region. The samples were taken from 50 adult pigeons (28 males and 22 females). The birds were transferred to Parasitology Laboratory, Faculty of Science, Zakho University. In the laboratory, each bird was sacrificed and immediately the feather and skin of under wings, chest and the rest of the