The purpose of this paper is to identifying the relationship between some visual functions and the level of achievement of air rifle shooting among young Iraqi female, and identifying the relationship between some functional variables of the respiratory and nervous systems at the level of achievement of air rifle shooting among young Iraqi female. The researchers used the descriptive approach in the correlative relationships style for its suitability and the research problem. The researchers determined the research community by the intentional method represented by (10) young female shooters who represent the national team with air rifle shooting effectiveness, and who represent (100%) of the research community. One of the most important re

The research aims to identify the meaning of drug addiction, which being one of the behavioral-deviation signs. It largely seems similar to alcohol-addiction. World health organization has defined drug addiction as a sporadic or chronic-state of intoxication emerges of recurrent-consumption of drugs that impact harmfully on individual and society. The second aim is to study the psychological and health implications on drugs’ users and thirdly to design a psychological-program for those who take drugs.     

Abstract:

                The research aims to identify how to audit potential liabilities and contingent liabilities in light of the pandemic and its reflection on the auditor's report. The research problem is represented by the complexity of the process of checking potential liabilities and contingent liabilities in insurance companies, which was negatively reflected in the auditor's neutral technical opinion. The researchers hypothesize that auditing potential liabilities and contingent liabilities in light of the Corona pandemic is positively reflected in the auditor's report. The research concludes that the process of checking potential liabilities and contingent liabilities is

                 Accounting disclosure is the main means and effective tool for communicating business results to users in support of their decisions, especially those with thought and specialization from academics and professionals in the field of accounting and auditing about the importance of accounting disclosure and transparency in financial reports.

Contingent liabilities represent commitments based on the occurrence of one or more events in the future to confirm the value due, the party entitled to it, the maturity date, or to confirm the existence of the obligation itself, and therefore they should not be recognized as a contingent liability i

The development taking place on the sports field at the general level and in the game of football at the private level, being the most popular game in the world, has reached very advanced stages. The use of modern aids and technology has contributed greatly to this development from the collective and individual aspects, as the goalkeeper is the most important position in the team, the use of devices gave objective readings about the goalkeeper’s ability in terms of skill and physical aspects, as the importance of the research lies in designing an electronic device to measure the degree of bending of the knee angle because of its great importance in developing the skill of catching and dimensions of the high ball for football goalkeepers.

The research problem can be summarized through focusing on the environment that surrounds students and class congestion, how these factors affect directly or indirectly the academic achievement of students, how these factors affect understanding the scientific material that the student receives in this physical environment, how classroom’s components such as seats, space With which the student can move, the number of students in the same class,  the lighting, whether natural or artificial, and is this lighting sufficient or not enough, the nature of the wall paint old or modern, is it comfortable for sight, the blackboard if it is Good or exhausted,  In addition to air-conditioning sets in summer and winter, this is on the on

The Arabic language is one of the honoring languages that has a supreme status. Being the language of the Holly Qura'an has increased its refinedness and spread in the Islamic and non-Islamic world. It has become the means of communication and conversation, and the language of knowledge and thought. The multiplicity of its dialects and accents is a sign of its capacity. Many Roman, Persian, and Greek sciences and arts have been translated and Arabicized into it. It has further become the formal language of communication in the world. Many great Arab scholars have played a role in examining it to maintain and elevate it. One of these scholars is the great scientist Mohammad Muhi Ad-Deen Abdulhameed who has done great syntactic efforts in

Drawing upon the recent theoretical framework of Burkean concept of identification (ID), the current study aims at probing the interaction of content and form in two letters penned by Iran’s Supreme Leader and addressed to the Youth on Jan. and Nov. 2015. To this end, the study seeks (i) to determine a role ID takes in the conveyance of intended assumptions to the targeted readers; and (ii) to observe if the writer’s objectives, i.e. to identify himself with the readers and to realize his politically-religiously-infused creeds, result in success or failure; moreover, (iii) it seeks to determine how he achieved his end to attenuate the impacts of blazing inferno of Islamophobia and anti-Islam sentiments in his addressees. The who