تواجه الوحدات الاقتصادية في العراق منافسة قوية بسبب مشكلات خاصة بإرتفاع الاسعار وارتفاع تكاليف الانتاج وضعف الاهتمام بدراسة السوق وغيرها من المشاكل ، فضلاً عن استخدام نظام التكاليف التقليدي الذي لا يوفر معلومات ملائمة لقرارات التسعير الامر الذي يتطلب دراسة وتحليل تلك المشكلات ومعالجتها بالاعتماد على تقنيات حديثة بما يمكنها من المنافسة ولهذا جاء هذا البحث والذي يعتبر من المداخل الحديثة لتخفيض التكاليف وم

هدفت هذه الدراسة إلى التعرف على دور نظام معلومات الموارد البشرية في تحقيق متطلبات عملية تقويم أداء أعضاء الهيئة التدريسية في كلية الإدارة والاقتصاد/جامعة بغداد. وقد تحددت مشكلة الدراسة في عدد من التساؤلات، أهمها: ما تأثير كل متغير من متغيرات نظام معلومات الموارد البشرية في عملية تقويم أداء أعضاء الهيئة التدريسية في الكلية المبحوثة؟ وما تأثير متغيرات نظام معلومات الموارد البشرية مجتمعة في عملية تقويم الأداء

The aim of this research is to study the effect of using computer
techniques to increase students information at the experimenting the speed
control of dc motor by the magnetic field.
Simulation of the experiment has been used by implementing
“Electronics Workbench” software.
The random sample, included (30) second year electrical department
students, divided into two groups , experimental and control with pre-test and
post-test .
The results showed great advantages for the experimental group
through the use of computer program in the laboratory. The calculated (t) was
(10.6) which was significant and showed statistical differences between the
experimental and control group.
According to the result

The problem of the current research has been crystallized through the study of the current reality of teaching Islamic Education in the intermediate schools. In order to get realistic results and to built on them the recommendations and suggestion that might help in improving teaching Islamic Education with more effective styles in the intermediate and secondary schools, this research has been formulated with the following question:

What are the common methods and styles used in teaching Islamic Education in the intermediate schools?

The importance of the research can be summarized as follows:

1. The importance of the Islamic Education according to its

Compression is the reduction in size of data in order to save space or transmission time. For data transmission, compression can be performed on just the data content or on the entire transmission unit (including header data) depending on a number of factors. In this study, we considered the application of an audio compression method by using text coding where audio compression represented via convert audio file to text file for reducing the time to data transfer by communication channel. Approach: we proposed two coding methods are applied to optimizing the solution by using CFG. Results: we test our application by using 4-bit coding algorithm the results of this method show not satisfy then we proposed a new approach to compress audio fil

White and black chia seeds were used in some food products, such us gluten –free biscuits processing by using rice flour and chia seeds (white and black) with these amonths 112.5, 74.25, 56.25, 27.5 g with 27.5g of quinoa seeds for treatments 1, 2, 3 and 4 respectively, and comparison sensitively with the control treatment which has no additions including the appearance and homogenization of the product, surface cracks, softness, taste and flavor, core color and the specific volume, some microbiological tests were performed for biscuit product after storage for 4 months at 30 and 50°C including bacterial total count and fungal and yeast count, results showed that there weren’t any observation of bacteria or yeast or fungal growth at

يختلف دور العلاقات العامة (PR) وأهميتها من مجتمع إلى آخر، تبعاً لاختلاف ثقافات هذه المجتمعات عموماً, ولاختلاف القيم الأخلاقية المعمول بها من ممارسيها في منظمات هذه المجتمعات, فالعلاقات العامة في المجتمعات المتقدمة وبعض الدول النامية قد خطت خطوات جبارة ووصلت إلى مرحلة المساهمة في التخطيط الاستراتيجي وعملية اتخاذ القرار, في إطار التزام إداراتها بقيم ومعايير أخلاقية محددة لممارسيها, وبالمقابل نجد أن تطبيقها في

This study aims to analyze the messages of a number of global news outlets on Twitter. In order to clarify the news outlets tactics of reporting, the subjects and focus during the crisis related to the spread of the Covid-19 virus. The study sample was chosen in a deliberate manner to provide descriptive results. Three news sites were selected: two of the most followed, professional and famous international news sites: New York Times and the Guardian, and one Arab news site: Al-Arabiya channel.

A total of 18,085 tweets were analyzed for the three accounts during the period from (1/3/2020) to (8/4/2020). A content analysis form was used to analyze the content of the news coverage.   The results indicate an increase in th

Prayer It is the second pillar of Islam, which is what Allaah erases sins, the Prophet, peace be upon him say: "Do you see if the river at the door of you wash it every day five, what it says: it keeps dirt," they said, does not keep the dirt something, He said: «That is like the five daily prayers, Allaah erases sins", Bukhari (1/112), and the places and times supervised thanks to worship them, was to pray at the three mosques (the Grand Mosque and the Prophet's Mosque and the Al-Aqsa Mosque) private virtue from the rest of the mosques and this virtue include the obligatory prayers and Voluntary Prayers