Fencing is a sport where performance is affected by the evolutionof performance and capacity to assume (the speed and performance),and over the previous methods in the training with the development of(the speed and performance) on the fencing to be a solid surface suchas wood, aluminum, asphalt and in some halls have Altartan, thisrespect this method for long periods of time in Iraq, using exercisesthat are burdened with the development of force. For the moment theyhad been shown a recent trend in training, to see the football playersplay for Real Madrid training on the sand beach after eight minutes ofwarm-up training and jogging, and training on the properties of thesand to make the resistance of the body weight of the heaviest men inthe

Journal of Studies and Researches of Sport Education

تناول البحث نموذج الانحدار الذاتي الحيزي ونموذج الخطأ الحيزي في محاولة لتقديم دليل عملي يوضح اهمية التحليل الحيزي، مع التركيز بصفة خاصة على أهمية استعمال نماذج الانحدار الحيزي والتي تضم كل منها الاعتمادية الحيزية التي يتم أختبار وجودها من عدمه بأختبار موران، وان تجاهل  هذه الاعتمادية قد يؤدي إلى ضياع معلومات مهمة عن تلك الظاهرة تنعكس في نهاية المطاف على قوة تقدير المؤشر الإحصائي المستخرج، تعدّ هذه الن

The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that

In light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reli

المستخلص
، ( اب ( ١٩٢٢ ô یدتھ ارض الیب ô ي قص ô وت ،ف ô زي الی ô اعر الانجلی ô یھدف ھذا البحث الى بیان مدى تأكید الش
ن ô ة م ô ان والطبیع ô ین الانس ô ت ب ô ا ربط ô ي لطالم ô ة ،الت ô على الحاجة الملحة للانسان الحدیث لاسترجاع الصلة الحمیم
ة ô ي بمثاب ô ة ھ ô ان الثلاث ô ذه الارك ô ین ھ ô ة ب ô ة الموثق ô ذه العلاق ô رى .ان ھ ô ة اخ ô ن جھ ô جھة ، وبین الانسان والاسطورة م
ات ô ي الثقاف ô ة ف ô وس الدینی ô وبة والطق ô اطیر الخ

The current study dealt with anatomical aspects of species Iresine herbstii Hook.ex Lindl. which is the only species resemble the genus Iresine P.Br in Iraq . This species is considered as a new record in Iraq as it wasn’t mentioned within any resource of Iraqi plants. The study included anatomical characteristics of different parts of plants which are root, stem, petiole leaf and sepals. Also the type of venation was investigated , the shape and of seed Surface configuration . The results of the mentioned study of the parts as having important anatomical characteristics for the transvers and vertical sections in them, it also included a study of their tissues, where the root and stem sections appeared as circular, whereas petiole section