Fencing sport coaches seek fencers who have high velocity and work hard to develop it through training. The research problem lies on when measuring movement abilities through some tests. Manual measurement does not give reasonable impartiality of timing because there is a time-frame between the movement of the fencer and the speed of the movement of the human time setter. Therefore, the authors sought to design an electronic vest to evaluate movement abilities in foil fencers. The study design was experimental, with 12 Iranian foil fencers of the national team, who were divided into two equal groups of 6 fencers. Moreover, there were 12 students from Physical Education and Sport Sciences that worked on the scientific f

The Current Research Seeks To Identify The Possibility Of Unifying The Private Drinking Stations In The Session In A Single Station In Order To Prevent Pollution. In Order To Achieve The Goal Of The Current Research, The Researcher Followed The Descriptive Survey Approach. The Researcher Identified The Research Community As Working In Institutions Related To Drinking Water Filtering In The Governorate Of Baghdad, And In Order To Collect Data And Information Necessary To Answer The Study's Question (Is It Possible To Supply Private Drinking Stations With One Station?) Researcher Designed A Questionnaire Consisting Of (10) Paragraphs Measuring Aspects Of This Topic, And Applied It To A Sample Of Employees And Workers Amounted To (200) People,

In a world of limited space, the owners are always surrounded by others next to them, and, consequently, there is hardly any activity which the owner may exercise on his land which would not affect the other owners. If he builds a building, that building may block the sun's rays or the air from the buildings next to it and owned by other people. And if he runs a business, the lands adjacent to that business may be overburdened with the accompanying noise or traffic. If oil is prospected in a land, the neighboring lands may be deprived of oil or their owners may be exposed to toxic fumes. Hence the importance of researching the intention of harming others, as it is one of the most important forms of abuse in the use of the right (especially

   Iraqi legislator taxation  married women in charge of the income tax treatment of the man in charge of tax and the application of the principle of equality of individuals to bear public burdens. The factor legislator women in charge of special treatment in some cases, taking into account the circumstances family allow  tax in the case of whether she was married to a man is unable to completely work and does not have a resource, as well as giving the legislator allow for her children. it observed that the amount of allowing still little is notcommensurate with the high cost of living in addition to limiting the tax allowances granted within the limits of the taxpayer and his immediate family did not take the legisla

The research seeks to identify the comprehensive electronic banking system and the role of the auditor in light of the customer's application of electronic systems that depend on the Internet in providing its services, as a proposed audit program has been prepared in accordance with international auditing controls and standards based on the study of the customer's environment and the analysis of external and internal risks in the light of financial and non-financial indicators, the research reached a set of conclusions, most notably, increasing the dependence of banks on the comprehensive banking system for its ability to provide new and diverse banking services, The researcher suggested several recommendations, the most important of whi