The introduction to the research included a presentation of some physical characteristics and their importance in sports, including the speed of kinesthetic response response and the extent of its usefulness and importance, especially for soccer goalkeepers, as it is the most important element that goalkeepers must have, and it is also the main key to the excellence and development of all physical and kinesthetic response qualities and skills of a goalkeeper. Football. The speed of kinesthetic response response and reaction is one of the requirements of the game of football, as well as all other sports and even in general professional life. Its importance is highlighted for the football goalkeeper, so he must master it perfectly to perform the game with the best performance and direction. Because of its importance, coaches work to develop it. Through continuous exercises and training, hence the importance of research into knowing the effect of the proposed physical exercises to develop the goalkeeper’s reaction speed, identifying some important exercises that have an effective impact on developing reaction speed, and considering them in the issue of training and developing the performance level of goalkeepers in football. The research problem included monitoring and watching the matches played by the clubs. It was noted that the performance level of football goalkeepers suffers from a decline in several aspects that may affect the outcome of the matches. We take the most important aspect, which represents (the speed of kinesthetic response response), which did not take its share sufficiently like the rest of the abilities. The other is when preparing goalkeepers for football, and from this low level of this aspect came the research problem. The research aims to identify the effect of using suggested exercises to develop the kinesthetic response response speed of soccer goalkeepers. The experimental method was used and two equal groups with pre- and post-tests were designed for suitability and the nature of the research. The research sample consisted of a group of goalkeepers aged 16-20 years, (12) goalkeepers who were chosen intentionally from clubs (Al-Karkh, Amanat Baghdad, Airlines). They were divided into two groups by lottery: the first was a control group, numbering (6) guards and the second was an experimental group, numbering (6) guards. The research concluded that the proposed exercises had a positive impact on developing the motor response of the individuals in the research sample, to varying degrees. Also, the proposed exercises were the best in developing the goalkeepers’ kinesthetic response response.
The main aim of the research is to identify the impact of the application of IFRS for SMEs on optimizing the utility of information for financial reports. To answer the questions and test the hypotheses of the research, researchers relied on the descriptive analytical approach. First, the researchers clarified the theoretical aspect through previous studies, and then they analyses d the results of the applied study by testing the hypothesis using the SPSS.
A questionnaire was distributed after evaluation and arbitration by a number of specialists on selected sample. The sample of 120 respondents consists of general managers, department directors, head of departments, accountants, auditors and financial controllers working in the
... Show More
(1)
(26)
(26)
The global trend towards the use of fair value accounting is increasing, so the current study aimed to maximize the impact of fair value application on achieving relevance and representation faithfulness of accounting information in accordance with the common conceptual framework. To achieve the objective of this study, the researcher has determined in the theoretical framework the relationship of fair value with the characteristics of relevance and representation faithfulness of accounting information and the extent of achieving these characteristics, as well as conducting a field study by preparing a questionnaire distributed to a sample of academics (50) and auditors (50) with a total number of selected participants (100) of acad
... Show More
(1)
The interest in the intellectual capital and its development is a civilized necessity imposed by the requirements of the times and cannot imagine an advanced society in its potential productivity in poor efficiency of human capital, and features the work environment change permanently, putting the management of financial companies against a constant challenge toward coping with new developments in this changing environment and this is not taken unless owned by these companies qualified human resources and the provision of Culture organizers have, which manifested itself with the research problem by the following two questions:
- Did the intellectual capital value specific financial and
(7)
(6)
The impact of mental training overlap on the development of some closed and open skills in five-aside football for middle school students, Ayad Ali Hussein, Haidar Abedalameer Habe
The emergence of COVID-19 has resulted in an unprecedented escalation in different aspects of human activities, including medical education. Students and educators across academic institutions have confronted various challenges in following the guidelines of protection against the disease on one hand and accomplishing learning curricula on the other hand. In this short view, we presented our experience in implementing e-learning to the undergraduate nursing students during the present COVID-19 pandemic emphasizing the learning content, barriers, and feedback of students and educators. We hope that this view will trigger the preparedness of nursing faculties in Iraq to deal with this new modality of learning and improve it should t
... Show More
(2)