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

Yehuda Steinberg is a Russian writer who drew his culture and education from Eastern Europe's neighborhood and village atmosphere, especially in Russia. He spent his life traveling between the forests and mountains of Besravia, Where the scenic landscape affected him greatly. It is evident clearly in most of his stories when he describes the mountain, alleys, lake, and forest. Most readers think for the first time that these stories are nothing but programs to describe nature. Steinberg attempted to link the surroundings with his political and literary tendency. Even though he had never been to Palestine, it was observed that he glorified Palestine in some of the chapters and paragraphs of his stories. It was a predominant phenomeno

يختبر البحث الحالي علاقة الأثر والارتباط بين إدارة المعرفة التنظيمية (المتمثلة قيادة المعرفة، تنظيم المعرفة، عمليات المعرفة، ثقافة المعرفة، تطبيق المعرفة، تقاسم المعرفة) ومتغير (رأس مال الزبون) في مجموعة من المصارف الأهلية في محافظة النجف إذ تمثلت مشكلة الدراسة بمدى دور إدارة المعرفة في هذه المصارف فضلاً عن الزبائن الذين يتعاملون معها، وقد استخدمت استمارة الاستبيان كأداة رئيسة لجمع البيانات إذ تم تو

     The research has handled an important service sector in Iraq which is the municipals sector since it is connected directly and closely with the services presented to the citizens, and because the process of accomplishing the projects needs planning and scheduling for implementing these projects according to the available financial allocating and it was no choice but finding modern methods that help succeeding the processes of planning through making use of  Geographic Information system (GIS) in providing the necessary information in scheduling the projects since it is considered  as one of the tools that conveys the occurred in collecting the huge amount of  the locative d

يعد البحث والغور في النتاجات الفكرية الجغرافية لأي تخصص دقيق هو نبض الفكر الجغرافي، لكونه يمثل اتجاهات وأفكار لباحثين في مكان وزمان معيين والتي تأتي نتيجة انصهار الباحث في المشاكل اليومية والواقعية للظواهر المجتمعية والتي تحتاج إلى حلول وتغييرات قد تكون بسيطة وسريعة أو جذرية معقدة وطويله الأمد، وجاءت هذه الدراسة لفهم التغيرات الكمية والنوعية لتخصص دقيق لموضوعات الدراسات السكانية في كلية الآداب – جامعة بغ

                 The aim of the research is to identify the adequacy of accounting disclosure in granting bank financing in explaining the role of accounting disclosure in granting bank financing by linking the concepts of full, comprehensive and adequate disclosure to bank financing. The impact of full accounting disclosure on granting bank financing, the existence of an impact of comprehensive accounting disclosure on granting bank financing, the existence of an impact of adequate accounting disclosure on granting bank financing, and the research relied on the descriptive approach, the deductive and inductive approach, the inferential analytical approach, a

The 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.

All foreign language teachers highlight the difficulties students face during learning. The aim of this work is to explain the most complex problems of teaching foreign language grammar to Spanish language students at the University of Baghdad. Its methodology is based on an assessment of a group of intermediate-level students in the Faculty of Languages ​​at the University of Baghdad. Furthermore, the responses are analyzed, and the errors are described. We conclude that the best method for teaching the passive voice to students is based on an analysis from syntactic and morphological perspectives. We present the main distinguishing characteristics of the Spanish language to students and offer some recommendations for learning Spanish