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 highlights the problems of translating Shakespeare's food and drink-related insults (henceforth FDRIs) in (Henry IV, Parts I&II) into Arabic. It adopts (Vinay & Darbelnet's:1950s) model, namely (Direct& Oblique) to highlight the applicability of the different methods and procedures made by the two selected translators (Mashati:1990 & Habeeb:1905) .The present study tries to answer the following questions:(i) To what extent the FDRIs in Henry IV might pose a translational problem for the selected translators to find suitable cultural equivalents for them? (ii) Why do the translators, in many cases, resort to a literal procedure which is almost not worka

بالنظر الظروف الراهنة التي يمر بها قطرنا ونتيجة للارتفاع معدل الاصابة بالامراض ذات الطابع النفسي – جسمي او ما تعرف بامراض سوء التكيف الناتج عن الضغوط النفسية المستمرة.

ارتأت الحاجة الى دراسة هذا النوع من المرض والتي ترجعها الباحثة الى الاسباب التالية :.

1-تعرض المواطن العراقي الى ضغوط نفسية مستمرة متمثلة بحالة الانفلات الامني والشعور بالقلق المستمر المراف

رمت الدراسة التعرف بمستويات التفكير الهندسي لدى طلبة قسم الرياضيات في كلية التربية / ابن الهيثم - جامعة بغداد، ولتحقيق هدف الدراسة تم اعتماد مقياس الحربي(2003) المعد على البيئة السعودية ويتكون من (25)  فقرة موزعه على خمسة مستويات وهي (المستوى البصري ، التحليلي ، شبه الاستدلالي، الاستدلالي، المجرد وبلغت عينة الدراسة (206) طلاب من طلبة قسم الرياضيات في كلية التربية- ابن الهيثم بجامعة بغداد تم اختيارهم بالطريقة ال

The main function of the auditing process is to get a financial report provide information about the activities of the economic entities. The financial report's information is intended to be useful in making decisions and planning for entities future. Such information became more effective and efficient if the auditors process analytical auditing procedures, by using those financial analysis tools, which mean more detailed indicators.

The objectives of this research are to investigate auditor's use of analytical procedures in Oman and identify the main objectives for using these procedures. A questionnaire was used to gather the data for the study. A sample of 65 auditors and the response rate was 80% (52).

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The research aims to present and discuss the accounting bases adopted in accounting for fixed assets in the public sector with an emphasis on its importance in the area of ​​accountability and fixed assets management , based on a realistic problem associated with the use of cash basis accounting in the public sector in Iraq, which are difficult  to provide accounting information useful for many users , including the same units and regulatory departments for the purposes of accountability and management of those assets. Search tool has been the organization questionnaire, its results show the importance of financial reporting for provide accounting information about fixed assets relate to the units of the public sector in Iraq fo

Many undergraduate learners at English departments who study English as a foreign language are unable to speak and use language correctly in their post -graduate careers.  This problem can be attributed to certain difficulties, which they faced throughout their education years that hinder their endeavors to learn. Therefore, this study aims to discover the main difficulties faced by EFL students in language learning and test the difficulty variable according to gender and college variables then find suitable solutions for enhancing learning.  A questionnaire with 15 items and 5 scales were used to help in discovering the difficulties. The questionnaire was distributed to the selected sample of study wh