The aim of the research is to identify the cognitive method (rigidity flexibility) of third-stage students in the collage of Physical Education and Sports Sciences at The University of Baghdad, as well as to recognize the impact of using the McCarthy model in learning some of skills in gymnastics, as well as to identify the best groups in learning skills, the experimental curriculum was used to design equal groups with pre test and post test and the research community was identified by third-stage students in academic year (2020-2021), the subject was randomly selected two divisions after which the measure of cognitive method was distributed to the sample, so the subject (32) students were distributed in four groups, and which the pre te

Abstract:             

                  The research seeks to identify the role of the International Assurance Standard (3402) in the auditor's procedures, as the importance of the research stems from providing assurance services for control tools through reports that are prepared according to this standard, which contribute to strengthening audit procedures through a proposed assurance program. Many conclusions were reached, the most important of which The assurance operations are considered among the operations with a special assignme

The relationship between costs of environment and costs of product life – cycle.    Boubtlessly when the economical unit exercise their productive works, they lead to pollution in water, air and soil as well as all stages of product life- cycle from Rans Dstage, production stage, packaging stage and finally abandonment stage-             Pollution causes environmental costs. Lgnoring or hiding environmental costs and no taking them in consideration with product cost lead to a wrong account of preduot cost.

Therefore, environmental costs should be included and matched for all stages with in product costs to know which activities, processes

Companies compete greatly with each other today, so they need to focus on innovation to develop their products and make them competitive. Lean product development is the ideal way to develop product, foster innovation, maximize value, and reduce time. Set-Based Concurrent Engineering (SBCE) is an approved lean product improvement mechanism that builds on the creation of a number of alternative designs at the subsystem level. These designs are simultaneously improved and tested, and the weaker choices are removed gradually until the optimum solution is reached finally. SBCE implementations have been extensively performed in the automotive industry and there are a few case studies in the aerospace industry. This research describe the use o

          Simple, cheap, sensitive, and accurate kinetic- spectrophotometric method has been developed for the determination of naringenin in pure and supplements formulations. The method is based on the formation of Prussian blue. The product dye exhibits a maximum absorbance at 707 nm. The calibration graph of naringenin was linear over the range 0.3 to 10 µg ml^-1 for the fixed time method (at 15 min) with a correlation coefficient (r) and percentage linearity (r²%) were of 0.9995 and 99.90 %, respectively, while the limit of detection LOD was 0.041 µg ml^-1. The method was successfully applied for the determination of naringenin in supplements with satisfac

The research aims to shed light on the obstacles that hinder the use of taxpayers' commercial books covered by provisions of the amended commercial book-keeping system No. 2 of 1985 and ways to address these obstacles. On this basis, the main null hypothesis was formulated that there is no statistically significant relationship between the obstacles to the adoption of the commercial books and taxable income.

The research data were collected on the base of three applied case studies of registered taxpayers in the General Commission of Taxes, GCT, together with the use of a questionnaire distributed to a sample of taxpayers ( companies ). The collected data were analyzed, the result  were presented  and the hypothesis was

The work of this paper is an investigation to improve the condenser performance of the automobile air conditioning system by enhancing the air-side heat transfer from the condenser through the use of an air guide net installed in front of the condenser face which is basically an aluminum plate having a circular entrance shape for the air passage.  The A/C system was examined under two types of test. The first test was conducted the air guide net, while the second was done with the air guide net. The performances of the A/C system under these tests were compared. For the second type of test, the experiment was carried out with three different size of air guide net, three different circular diameters (2, 3 and 3.5 cm) a

This paper deals with constructing a model of fuzzy linear programming with application on fuels product of Dura- refinery , which consist of seven products that have direct effect ondaily consumption . After Building the model which consist of objective function represents the selling prices ofthe products and fuzzy productions constraints and fuzzy demand constraints addition to production requirements constraints , we used program of ( WIN QSB )  to find the optimal solution

The expenditures of the general budget, in its operational and investment divisions, are a basic factor in the economic and social growth of any country, and its impact on various economic activities such as income, employees , and the standard of living of members of society. This was based on a basic premise: Does increasing or decreasing investment expenditures have an effect on increasing or decreasing the tax proceeds, What is the level of relationship between them? and to achieve the goal of the research, an inductive and analytical method was chosen to measure the impact of the investment budget expenditures on the tax outcome quantitatively using the financial data obtained from The General Authority for Taxes, Ministry of Financ

Abstract

The use of modern scientific methods and techniques, is considered important topics to solve many of the problems which face some sector, including industrial, service and health. The researcher always intends to use modern methods characterized by accuracy, clarity and speed to reach the optimal solution and be easy at the same time in terms of understanding and application.

the research presented this comparison between the two methods of solution for linear fractional programming models which are linear transformation for Charnas & Cooper , and denominator function restriction method through applied on the oil heaters and gas cookers plant , where the show after reac