<em>The aim of the research is to set a set of BioKinematic variables for the step of crossing barriers (3–6–9) in a 110-meter barrier for young runners. The researchers concluded the study by interpreting and discussing the results that the most important variables must be relied upon when training and selecting runners that got the best saturation on their factors: 1-The first factor which refers to the total distance of the plan to pass the third barrier + the total distance of the plan to pass the ninth barrier + the total distance Plan to cross the sixth barrier. 2-The second factor which refers to the total vertical speed before passing the third barrier + the total vertical speed before the sixth barrier + the total vertica

The purpose of the study is the city of Baghdad, the capital of Iraq, was chosen to study the spectral reflection of the land cover and to determine the changes taking place in the areas of the main features of the city using the temporal resolution of multispectral bands of the satellite Landsat 5 and 8 for MSS and OLI sensors respectively belonging to NASA and for the period 1999-2021, and calculating the increase and decrease in the basic features of Baghdad. The main conclusions of the study were, This study from 1999 to 2021 and in two different seasons: the Spring of the growing season and Summer the dry season. When using the supervised classification method to determine the differences, the results showed remarkable changes. Where h

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 reciprocal relationship between the text and the mask in the printed product is one of the most important relationships that frame the level of communication between the appearance and the interior, although it is not cared for by some designers and publishing institutions. Therefore, the problem of research is determined by the following question (What is the dialectical relationship between the text and the mask in the literary books covers design?). The research aims to shed light on this problematic relationship at the level of reception and aesthetics at the same moment. The theoretical framework included two sections: the first (mask and text ... the concept and the mutual relationship), while the second section (trends in the

Autorías: Mustafa Abdulamir Hussain, Ahmed Sebeaatea Almujamay, Riyadh khaleel khammas. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 5, 2022. Artículo de Revista en Dialnet.

Abstract

In the present work  the effect of bearing compliance on the performance of high speed misaligned journal bearing lined with a compliant PTFE liner lubricated with bubbly oil at high speeds has been studied. The effect of induced oil film temperature due to shearing effect has been implemented. Hydrodynamic effect of the complaint bearing and the influence of aerated oil have been examined by the classical thermohydrodynamic lubrication theory modified to include the effect of oil film turbulence and oil film temperature with suitable models for bubbly oil viscosity and density. The effect of liner elastic deformation has been implemented by using Winkler model. The effects of variable density and s

The uses of traditional plant extract in the treatment of various diseases have been flourished. The present study, IJSR, Call for Papers, Online Journal

The aim of this study is to investigate the effect of environmental management accounting information (EMAI) on the design process of environmental and sustainable products of Iraqi industrial companies. This process has five different sub-processes: research process, analysis process, conceptual design process, detailed design process and design production process. The study uses the quantitative approach as the questionnaire was designed and distributed to 87 quality managers, production managers, design managers and financial managers. The MANOVA analysis shows that EMAI has a positive and significant effect on three of these processes, namely research process, analysis process and detailed design process, while EMAI has an insi

Higher education is important because it creates and develops human capital and provides qualified human cadres, which requires restructuring government spending so that an increase in funding allocated to education is brought about. During the period 1990-2020, government spending was weak on educational institutions in Iraq, which led to a decline in The role of these institutions in the economic development of the country. The highest percentage of spending on higher education of GDP was 0.47% in 2007 and the lowest was 0.01% in 2005. The number of public universities reached 35, and the number of private universities and colleges reached 64 universities and private colleges in 2020. This was accompanied by an increase in the number of s