The primary aim of the present study was to prepare a set of exercises on the multi-resistor VertiMax device and to identify the effect of these exercises on the development of the endurance of discus throwers under 16 years old. The design of the present study was experimental. Participants were selected using purposive sampling method. A total of 5 discuss players constituted the sample of the study. The authors found a significant improvement in the levels of endurance and performance as a result of the training on the VertiMax device. Therefore, it is recommendable to use exercises on the VertiMax device to improve the endurance and performance of under 16-years of age discus throwers.

In this study the effect of fiber volume fraction of the glass fiber on the thermal conductivity of the polymer composite material was studied. Different fiber volume fraction of glass fibers were used (3%, 6%, 9%, 12%, and 15%). Specimens were made from polyester which reinforced with glass fibers .The fibers had two arrangements according to the direction of the thermal flow. In the first arrangement the fibers were parallel to the direction of the thermal flow, while the second arrangement was perpendicular; Lee's disk method was used for testing the specimens. The experimental results proved that the values of the thermal conductivity of the specimens was higher when the fibers arranged in parallel direction than that when the fibers

Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev

The field of climatic geography focuses on the study of the Earth's surrounding atmosphere, particularly the lower (surface) part close to the Earth's surface. This field examines the interactions within the atmosphere resulting from the solar radiation that reaches the Earth and the subsequent distribution of atmospheric pressure. Consequently, certain surface pressure systems, both high and low, emerge and vary in their temporal and spatial impacts on the climate of the Arabian Peninsula. Therefore, it is essential to conduct a comprehensive and detailed study to understand the causes, development, movement, geographical distribution, and monthly and seasonal recurrence of these pressure systems. For this purpose, a minor climatic

In this paper, a simulation of the electrical performance for Pentacene-based top-contact bottom-gate (TCBG) Organic Field-Effect Transistors (OFET) model with Polymethyl methacrylate (PMMA) and silicon nitride (Si3N4) as gate dielectrics was studied. The effects of gate dielectrics thickness on the device performance were investigated. The thickness of the two gate dielectric materials was in the range of 100-200nm to maintain a large current density and stable performance. MATLAB simulation demonstrated for model simulation results in terms of output and transfer characteristics for drain current and the transconductance. The layer thickness of 200nm may result in gate leakage current points to the requirement of optimizing the t

In this study, simply supported reinforced concrete (RC) beams were analyzed using the Extended Finite Element Method (XFEM). This is a powerful method that is used for the treatment of discontinuities resulting from the fracture process and crack propagation in concrete. The mesoscale is used in modeling concrete as a two-phasic material of coarse aggregate and cement mortar. Air voids in the cement paste will also be modeled. The coarse aggregate used in the casting of these beams is a rounded aggregate consisting of different maximum sizes. The maximum size is 25 mm in the first model, and in the second model, the maximum size is 20 mm. The compressive strength used in these beams is equal to 26 MPa.

The subje