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Sale Based on an Open Price – A Comparative Study
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The ultimate goal of any sale contract is to maximize the combined returns of the parties, knowing that these returns are not realized (in long-term contracts) except in the final stages of the contract. Therefore, this requires the parties to the contract to leave some elements open, including the price, because the adoption of a fixed price and inflexible will not be appropriate to meet their desires when contracting, especially with ignorance of matters beyond their will and may affect the market conditions, and the possibility of modifying the fixed price through The elimination is very limited, especially when the parties to the contract are equally in terms of economic strength. Hence, in order to respond to market uncertainties, the parties have been allowed to combine the fixed and open conditions of the contract. They are accurate, allowing flexible conditions to cope with unexpected market fluctuations. In this combination of conditions, the seller and the buyer leave a set of elements in the contract open, for example (price, time, quantity) to maintain the functional nature of the business.

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Publication Date
Fri Oct 01 2010
Journal Name
Iraqi Journal Of Community Medicine
Clinico-epidemiological and Histopathological Study of Syringoma in Iraqi Patients
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KE Sharquie, HA Hassan, AA Noaimi, IRAQI JOURNAL OF COMMUNITY MEDICINE, 2010

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Publication Date
Mon Dec 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Study of the Factors Affecting Cells of Sodium Perchlorate Production
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Publication Date
Tue Oct 25 2022
Journal Name
Chalcogenide Letters
Study the properties of Cu2Se thin films for optoelectronic applications
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Copper selenide (Cu2Se) thin films were prepared by thermal evaporation at RT with thickness 500 nm. The heat-treating for (400 &500) K for the absorber layer has been investigated. This research includes, studying the structural properties of X-ray diffraction (XRD) that show the Cu2Se thin film (Cubic) and has a polycrystalline orientation prevalent (220). Moreover, studying the effect of annealing on their surface morphology properties by using Atomic Force Microscopy AFM. Optical properties were considered using the transmittance and absorbance spectra had been recorded when wavelength range (400 - 1000) nm in order to study the absorption coefficient and energy gap. It was found that these films had allowed direct transitio

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Crossref (19)
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Publication Date
Thu Dec 01 2011
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
THE LEVEL OF SUNN PEST OOPHAGOUS PARASITOIDS (HYMENOPTERA: SCELIONIDAE) IN INFESTED WHEAT FIELDS OF NORTHERN GOVERNORATE IN IRAQ WITH AN IDENTIFICATION KEY OF TRISSOLCUS SPECIS
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Surveys has done for collecting Sunn Pest which been parasitized by oophagous parasitoids
in infested wheat fields of villages around Erbil, Sulimanya and Dohuk governorates from
April to the end of May 2010, the result showed that a high rat of eggs hatching was 96.3%
within Erbil governorate and its cleared from results that not all laid eggs had been hatched
normally . The percentage ratio of egg parasitism in general was low in most studied villages.
In this study: Trissolcus grandis Thompson, Trissolcus semistriotus Nees., and Telenomus sp.
on sunn pest eggs has been observed. Identification keys supported with figures were
formulated to identify of these species.

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Publication Date
Sun Jun 30 2024
Journal Name
Modern Sport
The effect of an educational curriculum using virtual reality glasses in improving some kinetic abilities and learning freestyle swimming for first-year primary school students
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هدفت الدراسة الى الاهتمام واستغلال ماهو جديد من تقنيات واجهزة حديثة في تعليم السباحة الحرة عن طريق توجيه الاطفال على تطوير مداركهم واستيعابهم بالتطور التكنولوجي الذي يتناوله العالم ،قامت الباحثتان باعداد منهج تعليمي باستخدام نظارة الواقع الافتراضي وذالك بتوفير بيئة مشابهة للبيئة الحقيقية تحاكي مدارك عقول الاطفال في عالم افتراضي لتتكون صورة كاملة عن مهارات السباحة الحرة ،ومن هنا اتت المشكلة نتيجة تعل

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Publication Date
Sun Dec 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of electronic applications in the preparation of operational budgets: An applied research in one of the private sector companies for dairy industry / Baghdad
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A revolution called information revolution has recently invaded the world. It is Currently considered one of the most important properties of development to the countries of the world The criteria provided by computers such as accuracy, speed, time saving Storage and restore have led them to be widely used in economy, industry, agriculture, communications, etc., as well as being the major finder of reengineering the operations of innovation. The use of computers in the preparation of budgets will lead to achieve accuracy. Since, the operation draws upon the statistic and quantity estimations about budget items, the computerized balance sheet may save time and effort of preparing mathematical equations annually. According to the problem o

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Using Regression Analysis as Analytical Procedure to Facilitate the Decision-Making Process in The Tax Audit: An Applied Research in the General Commission of Taxes
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This research aims to clarify the advantages of using the regression method as analytical procedure in the tax audit to reducing the examination cost , time, effort, human and material resources, and represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side regression method has been applied to the research sample represented by the soft drinks company that is subject to the tax settlement for the year 2014, where the value of sales has been verified by using the regression method without conductinga comprehensive examination. The most important results of the research indicate that the r

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Publication Date
Tue Mar 06 2018
Journal Name
Bulletin Of Chemical Reaction Engineering & Catalysis
The Impact of Hydrogen Peroxide as An Oxidant for Solvent-free Liquid Phase Oxidation of Benzyl Alcohol using Au-Pd Supported Carbon and Titanium Catalysts
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The solvent free oxidation of benzyl alcohol was conducted employing Au and Pd supported catalysts, while utilizing hydrogen peroxide 35% (H2O2) as the oxidant, H2O2 is  very cheap, mild, and an environment friendly reagent, which produced water as the only by-product. Various proportions of Au-Pd catalysts on carbon and titanium oxide activated as supports were synthesized through the use of sol immobilization catalyst synthesis technique. Characterization of the synthesized catalysts was performed using X-Ray Diffraction (XRD), Brunauer-Emmett-Teller (BET), Field Emission Scanning Electron Microscopy (FESEM), and Transmission Electron Microscopy (TEM). It was found that the synthesized Au-Pd/ activated carbon catalyst was  benef

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Scopus (20)
Crossref (15)
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Publication Date
Sat Jan 01 2022
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees21gr
The possibility of implementing smart mobility in the traditional city: Studying the possibility of establishing an intelligent transportation system in the city center of Kadhimiya
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The possibility of implementing smart mobility in the traditional city: Studying the possibility of establishing an intelligent transportation system in the city center of Kadhimiya

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Scopus (3)
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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
An Assessment of People with Intellectual Disabilities Practicing of Physical Activities and Its Challenges under Corona Pandemic (Covid-19) from Their Families' Point of View
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Abstract

This research aims to assess the practice of physical activities by people with intellectual disabilities and its challenges during the Coronavirus (COVID-19) pandemic from their families' point of view. The research sample consisted of (87) individuals from families with intellectual disabilities in the Makkah region. The sample was selected by the simple random method where the researcher used the descriptive analytical approach. A questionnaire of (32) items was used as the research tool to collect data. The findings of the study showed that the assessment level of practicing physical activities by people with intellectual disabilities was low. The public facilities dimension ranked first with a moder

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