اتجهت دول العالم الى تسخير جميع الإمكانيات والخبرات والعلوم من اجل الوصول الى مستويات متقدمة في الرياضات المختلفة ويهدف التدريب الرياضي إلى إعداد اللاعبين إعدادا جيدا تكمن مشكلة البحث من خلال خبرة الباحثتان الميدانية ومتابعة تدريبات لاعبي المدرسة التخصصية كرة اليد فقد لوحظ هناك ضعف واضح في الأداء المهاري ولابد من تطوير أوجه الضعف لتحقيق مستوى انجاز افضل . ويهدف البحث اعداد تمرينات خاصة بأستخدام جهاز ا

 Since there is no market for bond issuance by companies in the Iraqi market and the difficulty of borrowing, companies must resort to proprietary financing to finance their investments. However, in the framework of the literature of financial management, the type of financing used by the company sends signals to investors and therefore reflected on the market value. Therefore, the problem of the study revolves around the variables of the study (Equity financing within the framework the signal theory, price of common stock in the Iraqi market).     

The study aims to verify the impact of the capital increase through the issuance of new stock on the price of

Ceftriaxone sodium were one of the widely antibacterial drugs used. Azo dye derivatization of diazonium salt that formed via the reaction between ceftriaxone with hydrochloric acid and sodium nitrite was developed for the on-research drug analysis then coupling with each one 2,5-dimethylphenol (2,5-DMP) and 4-tertbutylphenol (4-TBP) respectively in the alkaline media. The developed diazonium coupling methods include an optimization study. The results show a limit of detection and limit of quantification 0.482, 0.284 µg/mL, and 1.607, 0.945 µg/mL using 2,5-DMP and 4-TBP reagents respectively. Moreover, the recovery % obtained was 100.89%, and 103.37% at linear concentration range 3.0 – 50, and 10 – 30 µg/mL, with mo

Objective: The aim of this study is to find out the impact of life events upon onset of depression, to describe the
prevalence of life events among depressed patients.
Methodology: Retrospective a case-control study conducted in AL-Diwanyia Teaching Hospital, Psychiatric
Department on A non-probability (purposive sample) of (60) depressed patients and (60) of healthy person were matched
with them from general population. The data were collected through the use of semi-structured interview by
questionnaire, which consists of two parts (1) divide, section A. cover letter and B. Sociodemographic data which consists
of 9-items, (2) Life events questionnaire consists of 51-items distributed to six dimensions include, family

 The vast majority of EC applications are the web-based deployed in 3-tire Server-Client environment, the data within such application often resides within several heterogeneous data sources. Building a single application that can access each data sources can be a matter of challenging; this paper concerns with developing a software program that runs transparently against heterogeneous environment for an EC-application.
 

The use  analysis  value chain such  information in the provision as financial  so information quality meet and satisfy the needs of users such information , particularly investors and lenders   as the identification needs   financial information and the knowledge as their behavior influenced by that information can be based on the accounting profession to focus on improving their function in order to achieve its goal that satisfying their needs and rationalize their decisions . In accounting thought discovered fertile ground for users preferences as one of the entrances   theorising positive which is based on the need to include knowledge on accounting hypothesis that explain the

CO2 laser (10.6 μm) is the most often used laser in the oral surgery due to its high absorption by water of the oral tissues. Several benefits of the use of CO2 laser have been reported for oral surgical procedures. This study aims to evaluate the effect of CO2 laser on soft and hard oral tissues (in vitro study). This study was done on fresh tissues from sheep’s head. CO2Surgical Laser with different operation modes was used; 0.2 mm spot size using different laser parameters on the tongue, and bone making holes, incisions and cutting. The depths and widths of holes and incisions were measured using endodontic file under magnification. The speed of incisions was calculated and the required time for cutting was measured using sport clo

         استأثرت ظاهرة هجرة العقول او (الكفاءات العلمية) خلال العقدين الاخيرين باهتمام البلدان المتقدمة والنامية على حد سواء ، وذلك نسبة لاثارها السلبية والايجابية ، على الواقع الاجتماعي والتنموي في الدول المرسلة والمستقبلة ، وزاد الاهتمام بهذه الظاهرة في البلدان النامية لما ينجم عن هجرة العقول من خسارة البلدان المرسلة للموارد البشرية العالية التاهيل ، واللازمة لتحقيق النمو الاقتصادي ذ

On of the direct causes which led to the global financial crisis 2008 is decrease or collapse in liquidity of large financial institutions which is reflected on investments of a considerable number of institutions and persons.

This study aim's through out its three sections to explain the disclosure level of financial institutions which affected by Financial Crisis from liquidity information which explained in the statement of cash flow according to Timeliness and Completeness.

The study concluded an important result the company of research sample was disclosure in Timeliness and Completeness from all of accounting information is related in liquidity or that related in result of operations and financial position. The more

The research aims to shed light on the possibility of measuring the intellectual capital in the Iraqi insurance company using accounting models, as well as disclosing it in the financial statements of the company, where human capital was measured using the present value factor model for discounted future revenues and the intellectual value-added factor model for measuring structural capital It was also disclosed in the financial statements based on the theory of stakeholders. The research problem lies in the fact that the Iraqi insurance company does not carry out the process of measuring and disclosing the intellectual capital while it is considered an important source for the company’s progress in the labor market recently. T