Gymnastics is one of the most interesting games in terms of organizing various world championships and tournaments. Their basic skills and their technical development, especially those with high difficulty levels that rely on basic and complex skills, are the basic skills of gymnastics are the main pillar to be developed and therefore high-difficulty skills will not depend on basic skills, which should reach the stage of the automatic mechanism. Retention) in order to move on to training and developing another skill for the difficulty of movements as well as the smooth flow of performance, ie the degrees of difficulty of each skill specific to your gym and The researcher used the experimental method and The research community determin

Sustainable crop production in a coarse soil texture is challenging due to high water permeability and low soil water holding capacity. In this paper, subsurface water retention technology (SWRT) through impermeable polyethylene membranes was placed at depth 35 cm below ground surface and within the root zone to evaluate and compare the impact of these membranes and control treatment (without using the membranes) on yield and water use efficiency of eggplant inside the greenhouse. The study was conducted in Al-Fahamah Township, Baghdad, Iraq during spring growing season 2017. Results demonstrated the yield and water use efficiencies were 3.483 kg/m² and 5.653 kg/m³, respectively for SWRT treatment p

This research cancellations in life insurance policies and their impact on the solvency of the insurance companies (Applied Research in the Iraqi general insurance company), The study was descriptive approach in identifying and addressing variables which consists of {cancellations in life insurance} independent variable, the financial solvency of insurance companies as the dependent variable, and for the purpose of achieving the objectives of the research were formulated one hypothesis has been tested in the Iraqi insurance company, the researcher used the financial statements in the collection data needed for the study and information . The research found a number of conclusions highlighted that inflation, as well as economic variables

Naturally occurring radioactive materials (NORM) contaminated sites at Al-Rumaila Iraqi oil fields have been characterized as a part of soil remediation project. Activity of radium isotopes in contaminated soil have been determined using gamma spectrometer High Purity Germanium detector (HPGe) and found to be very high for Al-Markezia, Al-Qurainat degassing stations and storage area at Khadhir Almay region. The activity concentration of samples ranges from 6474.11±563.8 Bq/kg to 1232.5±60.9 Bq/kg with mean value of 3853.3 Bq/kg for ²²⁶Ra, 843.59±8.39 Bq/kg to 302.2±9.2 Bq/kg  with mean value of 572.9 Bq/kg for ²³²Th and 294.31±18.56 Bq/kg to 156.64±18.1 Bq/kg with mean value of 225.5 for ⁴⁰K. S

Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether exter

The current research aims to identify the effect of Daniel's model on the fifth grade scientific students’ achievement of chemistry in high government day preparatory schools. The Loyal Preparatory School for Boys was chosen by the deliberate appointment of its students to be the research sample, affiliated with the Directorate of Education in Anbar Department of Education Fallujah for the academic year (2022-2023). Two divisions of the fifth grade scientific people were randomly selected out of five divisions to represent one of the experimental group that is studying according to Daniel's model and the other is the control group that is studying according to the usual method. The equivalence of the two research groups was verified by a

The research aims to identify the effect of the PQ5R strategy on the achievement of chemistry among fifth-grade science students in government secondary and preparatory schools. Al-Zumar Girls High School was chosen as its students as the research sample affiliated with the Diyala Education Directorate, Diyala Education Department, for the academic year (2023-2024). and Two divisions were chosen from among divisions. The fifth scientific grade was chosen randomly, one of them was the experimental group taught according to the PQ5R strategy, and the other was the control group taught according to the usual method. The equality of the two research groups was verified with a set of variables, which were (chronological age in months, previous a