يهدف البحث الى اعداد تمرينات خاصة باستخدام طريقة التدريب التكراري لعضلات الاطراف العليا  والتعرف على تاثير هذه التمرينات باستخدام طريقة التدريب التكراري لعضلات الاطراف العليا في تطوير القوة الانفجارية وبعض متغيرات الانطلاق الميكانيكية وانجاز رمي الرمح فئة الشباب، اما عينة البحث تم اختيارها بالطريقة العمدية للاعبي فعالية رمي الرمح فئة الشباب لاندية محافظة بغداد وكان عددهم (6) لاعبين ، وبلغت عينة البحث

Total resistance training (TRX) is a new technique for resistance training using body weight, and gives the body movement at more than one angle compared to regular dumbbell training or weight training, in addition to reducing the risk of injury, developing strength, balance, and flexibility. It has an effective effect in developing functional muscle balance and can be combined with... Basic exercises to increase their effectiveness, and the two researchers noticed, after reviewing previous studies and following the game, that they noticed the lack of use of TRX exercises among the teams, and this was confirmed after the personal appetizers that the two researchers conducted with the volleyball coaches, which does not allow diversification

تكمن أهمية ألبحث : تأثير تمرينات تأهيلية مصاحبة لجهاز التحفيز الكهربائي للعضلات العاملة في تخفيف الالآم أسفل الظهر للنساء بعمر (25-35) سنة والتعرف على مدى تأثير تلك التمرينات في تخفيف الألأم أسفل الظهر. وتكمن مشكلة البحث نتيجة للتقدم التكنولوجي حيث أصبحت حركة الفرد تقل شيئا فشيئا مما جعله أكثر عرضة للإصابات مما أدى الى ارتفاع نسبة عدد المصابات بالالآم أسفل الظهر وما لتلك الالام من تأثيراتها السلبية على حيا

Abstract

                 The study aims to clarify the impact of the adoption of the International Financial Reporting Standard (IFRS16) on lease contracts in the General Iraqi Insurance Company on the financial statements, and thus the impact on financial ratios and indicators, Since the financial reporting standard considers lease contracts as an asset called the right to use the asset and is offset by a liability, this changes the way the financial statements are presented, with an addition to both the asset and liability sides. In order to show the extent to which the adoption of the standard reflects on the financial performance

The facilities layout are among the most important of the most influential factors in the efficiency of the production system, and represents the systematic layout of the various work centers, tools, persons, and other auxiliary services within the factory. Careful selection of the technique that would be used in Re-layout, represents an important step in reaching to the optimum layout that keeps on reducing handling costs and reduce unnecessary movement of materials, as well as the regularity and functioning of the flow of materials through the facilities. The research aims to propose a new layout of (Al-M'ammon Factory / The General Company for Vegetable Oils Industry), and then re-layout according to the new propose layout by using of te

ABSTRACT

            This study aimed to choose top stocks through technical analysis tools specially the indicator called (ratio of William index), and test the ability of technical analysis tools in building a portfolio of shares efficient in comparison with the market portfolio. These one technical tools were used for building one portfolios in 21 companies on specific preview conditions and choose 10 companies for the period from (March 2015) to (June 2017). Applied results of the research showed that Portfolio yield for companies selected according to the ratio of William index indicator (0.0406) that

ملخـــص البحــــث

    من أهم مسائل الطلاق التي كثر حولها الخلاف: (الحلف بالطلاق وتعليقه بشرط )، لذا عمدت في هذه الصفحات اليسيرة ان اتناول بالبحث والدّراسة مسألة تُعَدُّ من المعضلات، وهي (ما يترتّب على الحلف بالطَّلاق إذا حنث الحالف). وقد فشا وكَثُرَ في الأزمنة المتأخرة الحلف بالطَّلاق في المجتمعات المسلمة، مما دفعني للكتابة فيه ببحث وسميته :

(    أحـكام الحلف با

The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency  to fulfill accounting justice under the effect of  the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .

The research expose many conclusions and recommendations  namely , the taxation justice fulfillment is not only in justic