The research aims to develop physical exercises with auxiliary training tools that work to develop the explosive power of the arms and legs, and then find out their effect on the accuracy of shooting from free throw and correction from jumping of advanced basketball players, as the researchers found a problem that these players have weakness in the skill of throwing Free throwing and shooting by jumping calculated with two points as a result of adopting unhealthy physical and technical positions, which led to a lack of focus and accuracy, and thus negatively affected the performance technique of free throw and jump shot, as most teams use traditional exercises without the use of auxiliary training tools, and this topic gave researchers the perception of a need for Study and research to prepare exercises with training aids in a manner similar to the form of performing a skill. It works to increase the percentage of shooting accuracy from the free throw and the correction from the jump by giving it a greater role in the training process. The researchers used the experimental approach with the design of the one experimental group and the two pre and posttests to suit the nature of the research, and the research sample was represented by the players of the Sports Club in basketball for the applicants and their number (12) players representing (20%) of the original community, and after applying the exercises to the research sample , it emerged that there are A positive effect of physical exercises using training tools to assist in developing the accuracy of correction from free throw and correction from jumping, and the results of the study found that the more physical exercises are close to the shape of skill performance with the gradual increase in strength and the maintenance of the speed factor, this led to its development better and faster With regard to the physical aspect, the skills of the free throw and the correction by the two-point jump , the researchers recommend the need to gradually give the resistors according to the movement path for shooting basketball while preserving the speed factor in performance, and the use of physical exercises that are similar to the way they perform basic movements with basketball as much as possible.
The research aims to identify the importance of using the style of the cost on the basis of activity -oriented in time TDABC and its role in determining the cost of products more equitably and thus its impact on the policy of allocation of resources through the reverse of the changes that occur on an ongoing basis in the specification of the products and thus the change in the nature and type of operations . The research was conducted at the General Company for Textile Industries Wasit / knitting socks factory was based on research into the hypothesis main of that ( possible to calculate the cost of activities that cause the production through the time it takes to run these activities can then be re- distributed product cost
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The bank deposits is fuel banking activity and raw material products for the commercial bank and the basis of its activity and its lifetime So the bank, which seeks to continue the successful development of the volume of cash deposits has translated the work of the bank to meet the needs of different sectors by providing the necessary funding, and from this point of view was the research problem a lack of interest departments of banking services to commercial banks as a means for the development of electronic cash deposits have, and which represents the basis for the supplier commercial bank fund.
The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in
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Solar module operating temperature is the second major factor affects the performance of solar photovoltaic panels after the amount of solar radiation. This paper presents a performance comparison of mono-crystalline Silicon (mc-Si), poly-crystalline Silicon (pc-Si), amorphous Silicon (a-Si) and Cupper Indium Gallium di-selenide (CIGS) photovoltaic technologies under Climate Conditions of Baghdad city. Temperature influence on the solar modules electric output parameters was investigated experimentally and their temperature coefficients was calculated. These temperature coefficients are important for all systems design and sizing. The experimental results revealed that the pc-Si module showed a decrease in open circuit v
... Show MoreBACKGROUND: Chronic prostatitis/chronic pelvic pain syndrome (CP/CPPS) is common, yet no curative treatment identified. Cinnamon is a herbal substance, which has many applications in medicine. AIM: The aim of the study was to study the effect of cinnamon on patients with chronic pelvic pain syndrome. METHODS: Sixty patients with documented CP/CPPS randomized into two groups during 2018 and 2019 in Baghdad. The first group received 60 capsules each contained 1 g of cinnamon. The other group received 60 capsules each contained 1 g of sugar powder (placebo). All the patients instructed to take one capsule twice daily for 1 month. National Institutes of Health-Chronic Prostatitis Symptom Index (NIH-CPSI) was reported for bot
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The imbalances and economic problems which it face the countries, it is a result of international economic developments or changes or global crises such as deterioration in trade, sharp changes in oil prices, increasing global indebtedness, sharp changes in foreign exchange rates and other changes, all that, they affect the economic features of any country. and These influences vary from one country to another according to the rigidity of its economy and its potential in maneuvering with economic plans and actions that would reduce the impact or avoidance with minimal damage. Therefore, the countries that suffer from accumulated economic problems as a result of mismanagement and poor planning or suffe
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Many studies and researches related to the audio and visual medium have shed light on the creative process that has taken place through them as well as the aesthetic and artistic creation and have dealt with many fields of knowledge and creativity in this field of art, which managed to study and follow its intellectual and technical tools for creating achievements through this medium, in its forefront come the elements of the cinematic language, which is characterized by possessing multiple features of aesthetic and semantic employment to reach the recipient as it is a tool of the artistic expression that gives the material it deals with aesthetic and intellectual dimensions from various aspects. "The artistic expression cannot be achiev
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Abstract
In order to determine what type of photovoltaic solar module could best be used in a thermoelectric photovoltaic power generation. Changing in powers due to higher temperatures (25oC, 35oC, and 45oC) have been done for three types of solar modules: monocrystalline , polycrystalline, and copper indium gallium (di) selenide (CIGS). The Prova 200 solar panel analyzer is used for the professional testing of three solar modules at different ambient temperatures; 25oC, 35oC, and 45oC and solar radiation range 100-1000 W/m2. Copper indium gallium (di) selenide module has the lowest power drop (with the average percent
... Show MoreThe research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:
- The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the am