المقدمة

تمثل الأسعار تعبيرا" نقدياً لقيمة السلع والخدمات المقدمة للزبون، وتعد عملية التسعير من العمليات المهمة وذات الأثر البالغ على نجاح واستمرار منظمات الأعمال، نظراً لما لها من تأثير على المقدرة الربحية وإعادة توزيع الدخل القومي المخصص للاستهلاك، إذ أنه بتحديد الأسعار يستطيع الفرد أن يوزع دخله بين ما يعده ضرورياً من السلع وما يعد كمالياً.

وعموماً فإن لعملية التسعير م

The research aims to understand the psychological status of and the feeling of loneliness of the trainees (recently released detainees) participating in the training and rehabilitation courses held in the Technical College - Baghdad. The study was conducted on a specimen of (23) trainees. An open questionnaire was adopted which included one question that was ( What was your feeling psychologically and socially before taking part in the training course?) , also the feeling of  loneliness Scale , designed by ( Russel,Peplau, Cutrona /University of California Los Angeles ) was implemented after the courses .

  &

A. chroococcum isolate was examined for its ability to produce the hydrolytic enzymes chitinase, pectinase, protease, and lipase, in an effort to enhance the growth of fava bean (Vicia faba). Biological experiment was conducted in pots with complete random design (CRD). The experiment includes three treatments: control (plant without treatment) (P), NPK fertilizer (plant + fertilizer) (PF), and A. chroococcum inoculum (plant + A. chroococcum) (PA). These treatments were performed with sterile and non-sterile soil, which were planted with fava beans. At the end of experiment (seven weeks from planting), length and weight of plant shoot and plant root were calculated. The results show that the isolate wa

The theater can be considered a media that the effectiveness of its tools and the perceptions it produces cannot be abandoned according to patterns or aesthetic artistic trends, and at the same time it carries a large amount of information that can be worked on activating it with conscious directions within the elements of the theatrical performance, and these can be counted The study is an attempt to trace the functioning of the communication and media elements in the structure of the theatrical performance, as the study included: An introduction that defines the research problem and its importance, which crystallized around the following question: Does the media communication through theatrical presentation form its desired effectivene

هدف البحث التعرف على المعوقات التي تحول دون تطبيق تكنولوجيا المعلومات والاتصالات في كليات جامعة بغداد بأعتبار أن ذلك يمثل مشكلة لابد من الوقوف عندها , ولأهمية مثل هذه المواضيع وضرورة البحث عنها , إذ تحدد مجتمع البحث بالعمداء والمعاونيين في هذه كليات جامعة بغداد للعام الدراسي 2016-2017حيث قام الباحث ببناء اداة خاصة للبحث لغرض الاجابة على هدف البحث الرئيسي ومن خلال أجابات أفراد عينة البحث التي مثلت ما نسبته66% الى ا

The study aimed to identify the E-leadership practice at Princess Nora Bint Abdul Rahman University and to explore the obstacles that are facing the leaders in the implementation of E-leadership, in addition to find mechanisms to improve the practice of electronic driving at the university in light of the Corona pandemic. A descriptive analytical approach was used by depending on a questionnaire to collect the needed data. The study sample consisted of (139) heads of departments, attorneys' colleges and support Deanships universities. The study results showed that E-leadership employment recorded a medium to high degree. Especially at university, that publishing decisions electronically and uses technical means in providing its services.

A character is one of the most important pillars of narrative production. Most critics believe that a character is the focus of events.

   Jacob Steinberg, a Jewish writer who is Ukrainian by origin, wrote many stories, most of which spoke about the lives of Jews in the diaspora, especially in Ukraine. The environment there has been reflected in his stories.

    Steinberg focused on the role of characters in shaping these productions.

   In this study, we discuss the conflict of characters in Steinberg's stories. This conflict is characterized by different trends and goals. There is a conflict with the environment, a conflict with society, a conflict with the self,

The linear segment with parabolic blend (LSPB) trajectory deviates from the specified waypoints. It is restricted to that the acceleration must be sufficiently high. In this work, it is proposed to engage modified LSPB trajectory with particle swarm optimization (PSO) so as to create through points on the trajectory. The assumption of normal LSPB method that parabolic part is centered in time around waypoints is replaced by proposed coefficients for calculating the time duration of the linear part. These coefficients are functions of velocities between through points. The velocities are obtained by PSO so as to force the LSPB trajectory passing exactly through the specified path points. Also, relations for velocity correction and exact v

The research studies the main variables for the concept of sharing in knowledge in one of the most important control agencies in Iraq, which is (The Federal Board of Supreme Audit). Also, the quality of the controlling businesses by the Board in light of the major challenges that facing the fight against signs of cheating and administrative and financial corruption for offices submitted to controlled and auditing, with the increasing and intensification of these appearances. In order to enable the Board to cope with this situation, has to be thinking hard about how to achieve excellence, progress and development to face these situations, through the application of sharing in knowledge for the financial controller, and then achiev

Abstract:
                The research seeks to explain the role of the international auditing standard (3402) in the auditor's procedures, where the importance of the research stems from the adoption of international auditing standards in the Iraqi environment, including the standard (3402) of assurance engagements that the external auditor performs by submitting reports on the design of control tools and their operational effectiveness in a service facility that provides the beneficiaries with a service. To provide useful information for service organizations The control tools are of great benefit in rationalizing decisions, and many recommen