Human behavior is one of the topics that has captured the attention of researchers throughout the ages, and motivation is one of the manifestations of this behavior, which indicates the extent of interest in a particular topic and their unwillingness to rush towards a particular topic. The topic of motivation is one of the important topics of interest to the teacher and coach in the field of sports. The aim of this research was identifying the level of motivation for junior students, and the differences in the dimensions of motivation for junior students in squash lessons. We used the descriptive survey method, and the research sample was chosen randomly. Only male of the junior students in the College of Phys

Impairment of financial assets defined according to IFRS 9 as the difference between all contractual cash flows that are due to an entity in accordance with the contract and all the cash flows that the entity expects to receive, the entity should estimates all the cash flows through looking to the contract terms during the life time period of the assets or for shorter period if possible, the cash flow should include the amounts of selling any collateral taken or any other enhancement. On the other hand, the Central bank of Iraq guidelines regards impairment differ from the IFRS 9 that’s does not consider the collateral value on calculating the impairment that’s effects on the net profit through recognizing exaggerated loss an

The study aims to make an in-depth  analysis and the financial account components in the Iraqi balance of payments because it reflects the economic center of the country towards outside world, it also helps in making decision about monetary and financial policies, finance and foreign Trade the importance of FDI for Iraq lies as an important sources as wells provides advanced technology  and job chances, It also avoids the country negative effects of borrowing processes from abroad . for analyzing direct and indirect foreign investment on the balance of payments and financial account in a period between (2003 to 2015), a community and research sample have been selected, presented in CBI/ Balance of payments. Department,

The angiotensin converting enzyme (ACE) I\D gene polymorphism influences the blood ACE enzyme activity. Renoprotective effect of ACE inhibitors (ACEIs) varies among patients due to genetic variation, particularly in Renin-Angiotensin-Aldosterone System genes. This study investigates the genetic variations of ACE I\D and AGT1RA1166C gene polymorphisms in the antiproteinuric effect of ACEI therapy in type 2 diabetes mellitus (T2DM) patients. This is a cross-sectional study that included 76 T2DM patients who are ACEI users, divided into two groups: T2DM without diabetic kidney disease (DKD) included 31 patients, and T2DM with DKD included 45 patients. Urine samples were taken for measurement of urine albumin and creatinine, then calcul

                   The Iraqi sports journalism has paid great attention to sports events through press coverage of all its forms and arts, especially the coverage of the World Cup of football which is one of the most watched events in the world. Thousands of journals are preparing for the immediate coverage of such event which is a daunting task in itself. Newspapers have devoted a wider space to this great event in its pages as well as the weakly sports newspapers work on issuing a daily special issue. The importance of this research sheds light on the coverage of major events such as World Cup in Iraqi newspapers. The topic is new

In order to reduce the losses due to evaporation in the stored crude oil and minimizing the decrease in °API many affecting parameters were studied (i.e. Different storage system, namely batch system with different types of storage tanks under different temperatures and:or different pressures). Continuous circulation storage system was also studied. It was found that increasing pressure of the inert gas from 1 bar to 8 bar over the surface of the crude oil will decrease the percentage losses due to evaporation by (0.016%) and decrease the change of °API by (0.9) during 96 hours storage time. Similarly using covering by surfactant (potassium oleate) or using polymer (polyurethane foam) decreases the percentage evaporation losses compare

Basrah crude oil Vacuum residue 773+ K with specific gravity 1.107 and 4.87wt. % sulfur, was treated with hexane commercial fraction provided from Al-Taji Gas Company for preparing deasphaltened oil(DAO)suitable for hydrotreating process. Deasphaltening was carried out with 1h mixing time, 10ml:1g solvent to oil ratio and at room temperature. Hexane deasphaltened oil was hydrotreated on presulfied commercial Co-Mo/γ-Al2O3 catalyst in a trickle bed reactor. The hydrotreating process was carried out at temperature 660 K,LHSV 1.3 h^ –1, H2/oil ratio 300 l/l and constant pressure of 4MPa. The hydrotreated product was distillated under vacuum distillation unit. It is found that the mixture of 75% of vacuum residue with 25% anthracene satisfie