The best means and ways to develop an athlete's physical and skill capabilities, and among these means is the use of training aids that help develop some bio-kinetic abilities, and prepared exercises have had an important role in improving athletic performance in badminton, where the player must possess physical fitness, explosive power, and strength. Characterized by speed as well as accuracy, awareness, and focus while playing on the court, the badminton player must be physically fit through a continuous movement of small and large muscles to achieve good performance, which requires special physical abilities and skills, and the most important of these bio-kinetic abilities are agility, coordination, and measuring the coordination

           Communities seek to achieve the economic growth through the optimal use of resources. The human resource is considered the most important of those resources where the insurance institutions take the larger role in the protection of this resource and reducing the impact caused by dangers realization that endures. The general Iraqi insurance company is considered the leading in the field of life insurance since it was founded, and until now.

          This research is based on an analyzing the relation between premiums and compensations   of life insurance, for individual and the group insurance, and a reality of the

Abstract:

               The tax is one of the elements of the general revenues of the state and contributes to covering its expenses. Taxes are imposed in most countries of the world. The tax proceeds depend on a set of factors that contribute either positively or negatively to the tax share by increasing or decreasing it. Therefore, the research aims to demonstrate the role of the tax examiner's procedures in achieving the validity of the taxable base and its reflection on the tax proceeds, as well as reviewing the tax examiner's procedures related to the tax return process. Examination and tax audit of the financial statements, as well as presenting the financial statements to an independent and i

This study seeks to identify the role that the leadership trend plays in the management of health institutions in Iraq and its impact on improving the quality of the health service provided by analyzing some opinions of affiliates working in the Iraqi health sector where a survey list was used as a main tool for collecting primary data, as it was subjected to this analysis ( 60) of the medical staff, of whom (40) are doctors and (20) are affiliated with the rank of assistant physician, and (60) members of the administrative cadre have undergone their various job ranks and administrative specializations (department manager, auditor, observer, accountant, statistician, secretary). Reliance on statistical software (spss) in data ana

Abstract
        This research aims to identify the relationship and the impact of the behavior of organizational citizenship in the performance of employees, as practiced behaviors organizational citizenship substantial role in achieving the objectives of both the organization and its staff at the same time, so it affects a large extent on the characteristics and performance of individuals employees and thus influence the success of the organization as a whole, problem of the research has indicated that there is a clear failure in the study of the impact of the behavior of organizational citizenship in the performance of employees, was chosen

Importance of the research:
The importance of any educational or scientific research through its intellectual arena of facts supply the individual and society, Supports Knowledge and Science Group, which raised will be locked in these topics in the future.
This research seeks to shed light on the image and the role of women and men in the books of the Arabic language in primary education (primary), To illustrate the negative effects of the phenomenon of sexism in textbooks, And its negative impact on emerging, And stay away as much as possible about the distinction between the sexes in the roles and qualities in textbooks traditional stereotypes and remove that put both sexes templates hinder the development of the individual and t

The world and the business environment are constantly witnessing many economic changes that have led to the expansion of the business' volume due to mergers and the increase in an investments volume and the complexity of business and the transformation of some systems, which was reflected on the size of the risk and uncertainty which led to necessity of a presence of transparent and objective accounting information In the way that reflects the financial performance of the economic units to be available to all users of that information, therefore, The need for the existence of indicators for transparency in the disclosure of accounting information that these units adhere to. Standards & Poor's indicators, which included items

Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process s

This research aimed at identifying the factors that affecting in the recruitment of a teaching staff for the Massive Open Online Courses (MOOCs) in university teaching at the University of Khartoum. The descriptive method was followed. The questionnaire was used as a tool for data collection,, which was distributed directly to a sample of (181) respondent of the teaching staff members of the senate at University of Khartoum from those who were attend at the senate meeting No. (409) which was held on 22 August 2016 Of (272). The researcher followed for the distribution the chance method, where each questionnaire was distributed to each of a teaching staff from different faculties at the University of Khartoum, according to his willingness

سعي المجتمع العراقي منذ أكثر من نصف قرن مضى لإعادة استثمار عشرات المليارات من الدولارات من الإيرادات النفطية في القطاع الزراعي وهياكله وبنياته التحية، كإنشاء السدود والخزانات المائية واستصلاح الأراضي والمشاريع الإنتاجية الحيوانية والنباتية وبطاقات كادت تقترب او تتجاوز حاجز طلب السكان من الأغذية والمنتوجات الزراعية التي تغذي الصناعة الا ان الزيادة السكانية وتحسن مستوى الدخل النفطي شكلا انتقالا جدي