The research aimed at identifying the effect of the think, pair, and share strategy by using educational movies on learning jumping opened legs and closed legs skills on vault in artistic gymnastics for women. It also aimed at identifying the group that learned better the skills understudy. The researcher used the experimental method on second-grade College of Physical Education and Sport Sciences female students. Twelve female students were selected from each of the two sections to form the subjects of the study. The main program was applied for eight weeks with one learning session per week. The data was collected and treated using SPSS to conclude that the think, pair, and share strategy and the traditional program have positive effects

Strategy Descrtibes How an Organization Matches its own Capabilites With Opportunities in Environment , in Order to Accomplish its Overall Objectives , So That The Organization is Considering Responding to Challenges by Adopting one or More of Strategies, Like Differentioning its Product, or Achieving Cost Leadership.

The Key Role of Management Accountant is to Evlaute The Successful it Has Been in Implementing Organization Strategy.

This Research Target to Explain The Key Role of Management Accountant in Evaluate of  Organization Strategy. by Strategic Analysis of Operating Income From Specific Sources Such as Cost Savings and Growth in Stead of Emphasizing Only The Aggrega

The world is keeping pace with evolution in all its fields as a result of scientists' pursuit of continuous scientific and technological development. This evolution included the sports field, which had a large space in the aspect of development and for all disciplines, Therefore, it's reflected today in what we see of records and advanced achievements in sporting events and activities. The development in the field of sports was the result of scientific research (Hussein and Jawad., 2022), where the interest in the training process has become one of the most important pillars of the development of achievement (Neamah and Altay., 2020). The shooting sport has also witnessed a remarkable development due to the diversity and development of its

This study aimed to know the impact of the capital structure measured by the ratio of financing to short-term capital and the ratio of financing to long-term capital on the profitability of companies, as measured by the rate of return on assets and the rate of return on equity. The study was applied to industrial sector companies listed in the Iraq Stock Exchange. The financial number of (14) companies, and (4) companies were selected that met the conditions for selecting the study sample. The study methodology relies on the analytical method as it is more appropriate to the nature, scope and objectives of the study, and the ready-made statistical program "SPSS" will be used to analyze the relationships and influence between the

The spectral propetties (absorption and fluorescence) of Coumarine-47 laser dye have been studied. This type of laser dye belong the Coumarine family and it has dissolved in chloroform at different concentrations (1x10-5, 5x10-5, and 1x10-4 M) at room temperature. The achieved results have been pointed out to increase in the absorption and fluorescence as the concentration increased which are agreements with Beer – Lambert law. These have been also showed an expansion in the spectral range of absorption and fluorescence with a noticed shift in the direction of longer wavelength (Red-shift) with increasing concentration. The quantum efficiency of the dissolved C47 in chloroform has been computed by using the brevious concentrations

Background : The dermatophytesare taxonomically related fungi causing different skin infections referred to as tineas in man or ringworm in man and animals . Objective:This study was established to investigate theof effect of yellow sap and gel of Aloe vera on skin of the rabbits which infected with T.verrucosum. Methods : Twelveskin biopsy were taken from rabbits for histopathological study to know the the effects of the T.verrucosumand treated with yellow sap and gel. Results : the results of histopathological study of effect of yellow sap and gel of Aloe vera on skin of the rabbits which infected with T.verrucosum showed the concentration of the gel of aloe vera at 75% was more effected to treat the infective area of skin with T.verrucos

The research problem is clearly deficient suffered by the internal audit function in all institutions of Iraq, as a result of the lack of sponsor organizations for this profession and there is no law or local legislation determine its powers and its responsibilities and scope of work As well as the lack of interest of senior management in economic units that function, as it focuses its work on the scope of financial and accounting matters only So required to rebuild this function in line with the current developments as well as the lack of a framework that defines the strategy of this function, and it came the idea of research to find out how to create a regulatory method for re-strategic construction of the internal audit function depen