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

This study discussed modern variable in the organizational thought that is the high performance organizations in the two of Iraqi public organizations. The aim of study determines to know the level of the performance in this organizations (high or not). The data was Collected by questionnaire which contain (8) characteristics, the organizational design, strategy, process, technology, leadership, the roles, culture, and external environment). The sample contain from (76) employees;

Results points that the two organizations didn’t reach to the high level of performance, and there are significance's difference  among them.

ان شركات التأمين وبسبب طبيعة نشاطها التأميني تتجمع لديها أموال ضخمة عن الأقساط التي تحصلها من المؤمن لهم, ولغرض عدم ترك هذه الاموال عاطلة, فأنه يتم استثمارها في مجالات وأدوات استثمار متنوعة لتحقيق عوائد منها. هذا ولغرض تحديد وتوجيه هذه الاموال في مجال أو أداة الاستثمار المناسبة أو تحديد مدى جدوى هذه الاستثمارات, فانه يتم تقييمها, وهناك عدة نماذج رياضية لتقييم بدائل الاستثمار في شركات التأمين, إلا أنه لا

المقدمة ومنهجية البحث

تتفق أغلب الأدبيات ومنها المحاسبية, بأن الخطوة الأولى في وضع وتقييم أي نظام إداري أو محاسبي هي في صياغة أهداف ذلك النظام لما لذلك من أهمية في توفير معيار للحكم على كفاءة التطبيق من عدمه.

وتعرف الأهداف بأنها (النهايات التي تعمل أو توجه النشاطات باتجاهها أو هي النهايات التي تطمح النشاطات تحقيقها). ( 1 ) ..,

 كما تعرف أيضا بأنها (الأ

The individual average income is considered one of the most used criteria for the distinguishing between the developed and the developing countries, for this reason the efforts of economic development has been construed on increasing the average national income, the investment expenditures is considered one of the basic foundations for economic development operation which lead to the expanding the prodection power of the economy, and increasing the level of national income in an averages greaten than the primary expenditures due to the work and interaction between the multiplier and the accelerator. But the ability of the economic sectors in the generation of national income as a result of the primary expenditures is different fr

Suzanne Collins’ novel  The Hunger Games suggests a new logic of victory and set a distinguished focus on the unique personality of her heroin which brings to the mind the permanent correlation between all moral values. The Hunger Games World seems to be much more like one big bowl as it links the past, present, and the future. An Intertextual reference is interwoven in the present research as it brings Golding’s Lord of the Flies to the surface, and it highlights certain similarities between the two texts. In which Ralph, Piggy and Simon in Golding’s Lord of the Flies are the incarnations of stable moral values and hope of surviving ethics and rules in a chaotic and turmoil world. The event

The importance of Public Relations activity has increased during the last half of the last century as a specialized and modern administrative function in most institutions. It has, moreover, become an integral part of activities of those institutions of various types, due to its pivotal role in building its reputation and drawing a good mental image among its audiences, as well as its influential and basic role in maintaining communication and the communication between its members at its various levels and their job tasks to ensure the greatest amount of understanding and to enhance trust between them. This is why public relations activity has become indispensable in all institutions, and without it, it is difficult to achieve any coordi

The significance of interpretation for linguists varied , and its methods varied between appreciations, deletion, understanding the meaning

מבוא
אין איזה סוג מן הספק ש החוקרים התמזג ו בתאריכי החברות הישנות מצדדים שונים ,
פוליטיים, חברתיים או מחשבתיים. שהספרות נחשב ת אחת תעודותיה של הידיעה
החשובות ביותר שתאפשר להישען עליה ולשאוב את הידיעות ליצירות הגנוז ות בחברה
מהחברות שיהיה קשה לפעמים רבים לדעת אות ן מתוך מקורותיה של הידיעה לפי
הכתיבות הפוליטיות,החברתיות,פולסופיות וכ.... (1)
הסופר הוא צורתה של החברה , הנושאים שלו הם הבעות והרגשות עצמיות ו

Prophecy in general, and Muhammadism in particular, can not seem to go away from life, or lag behind it, because it was originally for reform. It can not succeed in achieving this reform. It has grown away from it, and its conditions have not caused it to vary and diversify. These conditions, from its origin to its tranquility, its stillness and its movements, are based on a wise divine workmanship and a strict divine planning that suits the performance of this personality