Functional strength is one of the most important elements of physical preparation and an important physical characteristic in our daily life in general and sports training in particular, as it is the most influential characteristic in all sporting events, which the athlete must possess in order to reach the highest levels and achieve the best results.  The research aimed to prepare functional strength training exercises According to the gradual increase in load in the development of some physical abilities and achievement for men's 100 meter competition runners , And to identify the effect of functional strength training according to the gradual increase in load in developing some physical abilities and achievement for men’s 100-

Functional strength is one of the most important elements of physical preparation and an important physical characteristic in our daily life in general and sports training in particular, as it is the most influential characteristic in all sporting events, which the athlete must possess in order to reach the highest levels and achieve the best results.  The research aimed to prepare functional strength training exercises According to the gradual increase in load in the development of some physical abilities and achievement for men's 100 meter competition runners , And to identify the effect of functional strength training according to the gradual increase in load in developing some physical abilities and achievement for men’s 100-

The research aims to identify small and medium enterprises in accounting thought in terms of definition and concept, and this international financial reporting standard for small and medium-sized enterprises (SMEs) in the theoretical aspect. As for the practical aspect, the small and medium-sized enterprises standard has been applied to the financial statements of the company in question, the preparation of the opening entry on the date of the transition, the requirements of measurement and the accounting disclosure on the date following the application of the standard, and the preparation of the company's financial statements and the accompanying explanations according to the standard of small and medium-sized enterprises. The r

Background: Assessment is an important part of the learning cascade in education. Students realize it as an influential motivator to direct and guide their learning. The method of assessment determines the way the students reach high levels of learning. It has been documented that one of factor affecting students’ choice of learning approach is the way how assessment is being performed. Many methods of assessment namely multiple choice questions, essay questions and others are mainly used to assess basic science knowledge in undergraduate education. Objectives: The aim of this study is to compare multiple choice questions (MCQ) and essay questions (EQ) (record the success and failure rate of multiple choice questions (MCQ) and essay quest

The current research aims at extracting the standard characteristics of the emotional balance of the university students according to the response theory. This was accomplished by following accredited scientific steps, to achieve this goal, the researcher followed scientific steps in the procedures of the analysis of the scale. She translated the scale from English to Arabic and then made a reverse translation. it was presented to a committee of experts in English to ensure and verify the validity of the paragraphs logically and prove the face validity of the scale, which consists of (30) paragraphs, it was presented to (6) experts who are specialists in the educational and psychological sciences and in the light of their observations ha

The Research aims to investigate into reality in terms of planning and scheduling management process for sake the implementation and maintenance of irrigation and drainage projects in the Republic of Iraq, with an indication of the most important obstacles that impede the planning and scheduling management process for these projects and ways of addressing them and minimizing their effects.                                                  For the purpose of achieving the goal of the research, a sci

     The research aims to prepare a preliminary feasibility study that shows the importance of preliminary feasibility study in investment decision making, carrying out of the local demand of service provided in accordance with international standards and statement of investment opportunities available to the private sector in several investment methods. In order to reach the objectives of the study was adopted as a method of partial analysis at the level of economic unity through the study demand, supply, costs, economic and social profitability.

      The health sector in Iraq is one of the service sectors facing today a continuous deficiency

The rapid developmemt of information technology and its use in all fields has a bositive influence on all fields , and financial markets have a share of this development through the use of an electronic trading system to settle transactions and enhance transparency and disclosure in all activities of these markets and stimulate their performance .

It is worth nothing that these revolutions remove the necessity for nonstop connection with persons through the internet or phone networks , novel knowledge decreases the charges of structure original transaction system and reducing the fences of new participants entry .

The development in transportations expertise allows for quicker or