Evolution has become a feature of this era because of the speed that makes it open multiple horizons and many to identify everything that is new in different areas and also characterized by the competitive position of emotional attitudes changing depending on the positions of winning and defeat, and the use of training methods are the most important pillars of the game of wrestling, The methods contribute to raising the level of the wrestler and refining his physical and skill potential. The problem of the research is that the shooting exercises from above the chest are very important in Roman wrestling and can be terminated by the player. Through very personal interviews for coaches and concluded that there is a weakness in the level of flexibility which is its index is the failure of wrestlers in the performance of these skills, so he called the researcher to design work and some training aids to address this problem. The aim of the study was to prepare specific exercises using training methods suitable for the sample of the research, to identify the effect of the special exercises in developing the special flexibility, to identify the effect of the special exercises in developing the abduction performance. The researcher imposed a statistically significant relationship between the results of the tribal and remote tests of the control and experimental research groups in the development of the skills of kidnapping for the ages of (14-15) years. In favor of the post-test, the researcher used the experimental method. , And in the data collection side, the researcher used the means designed, experimenting with these tests on the exploratory sample, and then applying them to the application sample. After processing the results and presenting them in the tables, the researcher reached the objectives of the research, The training is designed to prove its capabilities in developing special flexibility. The researcher recommends the introduction of the proposed training methods within the training curricula of the national teams and sports clubs, which showed positive and effective results in the development of special flexibility and performance development of some shooting exercises from above the month and thus improve the level of performance .
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
... Show Moreولاء طارق حميد, Mustansiriyah Journal of Sports Science, 2021
The Journal of Studies and Researches of Sport Education (JSRSE)
The second half of the last century witnessed a great scientific revolution that was able to bring about wide changes in various fields, including the field of physical education, which plays a fundamental role in the process of change for the better, and which knocked all the doors of modern science in various aspects and from this perspective we see that students have different capabilities And interests and motives, which require providing a differentiated education, and this depends on the necessity of knowing each student and on the school’s ability to know appropriate strategies for teaching each student so there is no single way to teach so the research problem comes in experimenting with an educational method that works on
... Show MoreThe audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.
summary
In this search, we examined the factorial experiments and the study of the significance of the main effects, the interaction of the factors and their simple effects by the F test (ANOVA) for analyze the data of the factorial experience. It is also known that the analysis of variance requires several assumptions to achieve them, Therefore, in case of violation of one of these conditions we conduct a transform to the data in order to match or achieve the conditions of analysis of variance, but it was noted that these transfers do not produce accurate results, so we resort to tests or non-parametric methods that work as a solution or alternative to the parametric tests , these method
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