The research aims to explain the role of the flexible budget in assessing the feedback resulting from deviations by comparing the actual results with the planned performance in light of the economic crisis that the world witnessed during the spread of Corona disease. As most companies, including the Electronic Industries Company, face the problem of controlling production costs and are trying hard to reduce these costs to the lowest level starting from measuring these costs and allocating them and distributing them to products. This helps in controlling deviations and thus the flexible budget becomes a tool that helps in controlling elements Costs

All the available reports on the issue of infertility confirmed the increase in this population problem worldwide. Although the accurate estimate of the number of infertile people is due to several reasons, including the discrepancy in the true definition of infertility (whether it extends for one, two or five years of failed pregnancy attempts), as well as the great discrepancy in the size of the selected population groups (large population sample size versus epidemiological studies) and defining the category that diagnosed included (individuals, women, or couples). The goal of today’s IVF program is to obtain high-quality embryos with high efficiency in development, which leads to an increase in live birth rates.

This research include design and implementation of an Iraqi cities database using spatial data structure for storing data in two or more dimension called k-d tree .The proposed system should allow records to be inserted, deleted and searched by name or coordinate. All the programming of the proposed system written using Delphi ver. 7 and performed on personal computer (Intel core i3).

DC glow discharges were generated between a thin cylindrical anode and a flat cathode, streamers are thought to propagate by photo-ionization; the parameters of photo-ionization depend on the He: CO ratio. Therefore we study streamers in He ( 90%, 80% and 70% ) with (10%, 20% and 30%) CO respectively. The streamer diameter is essentially the change by increase for similar voltage and pressure in all He-CO mixtures.

The study deals with China's soft power and diplomacy in the Middle East, and it focuses specifically on the tools and foundations of China's soft diplomacy and how it achieves its goals in the region in addition to its challenges in the region. In this regard, the study also focuses on the Chinese Belt and Road Initiative and its soft foundations and how they serve China’s diplomacy and soft power in the region. The study ends with a set of conclusions, perhaps the most prominent of which is that diplomacy and soft power have become a fundamental pillar of China's foreign policy to achieve its foreign goals and to establish an international system compatible with China's principles. As for the Middle East, China has established a poli

In this study, we design narrow band pass filter for window (3_5) ?m dependent on the needle optimization method , and a comparison with global designs published -Also, the effect of change parameter design on the optical performance of filter was studded and being able to overcome the difficulties of the design.In this study, the adoption of homogeneous optical properties materials as thin film depositing on a substrate of germanium at wavelength design (? = 4 ?m). For design this kind of filters we used advanced computer program (Matlab )to build a model design dependent both matrix characteristic and Needle technique. In this paper we refer to the type of Mert function , which is used for correct optical performance acces

This research is devoted to design and implement a Supervisory Control and Data Acquisition system (SCADA) for monitoring and controlling the corrosion of a carbon steel pipe buried in soil. A smart technique equipped with a microcontroller, a collection of sensors and a communication system was applied to monitor and control the operation of an ICCP process for a carbon steel pipe. The integration of the built hardware, LabVIEW graphical programming and PC interface produces an effective SCADA system for two types of control namely: a Proportional Integral Derivative (PID) that supports a closed loop, and a traditional open loop control. Through this work, under environmental temperature of 30°C, an evaluation and comparison were done for

 A total of 291 specimens were obtained from hospitalized and out patients. They were 10-70 years old, males and females suffering from burn wound infections, during the period29/4/2007–29/9/2007. InAl-Karekh-surgical-hospital&Al-Kadhemiatechinghospital   The most common single isolated pathogen was Pseudomonas aeruginosa %38.6 , Escherichia coli %23.7 Klebsiella spp. %12.2 , Staphylococcus spp. %2.19 and Proteas spp. %1.32.  As mixed isolates  Pseudomonas aeruginosa and  Escherichia coli %12.3, Pseudomonas aeruginosa and Klebsiella spp. %0.9 were found. The study isolats were highly resistant to chloromphenicol %10 Tobromycin %97.43, Gentamycin %87.14, Garamycin %83, Pipracellin %83, Penicillin %

The paper has been summarized into the following:
Chapter one: the researcher deals with the problem of the paper, the most important points and the terminology. Chapter two: the researcher deals Surat Luqman from the Aya 12-19 , (the demonstration, the explanations, the values ). In chapter three the researcher deals with Surat AL-Hujurat from Aya 6-12, (the demonstration, the explanations, the values ). Chapter four include (the educational properties for individual and society, the educational applications, and the most important indicators in the texts). Chapter five include the results , the conclusions and the recommendations. One of the basic results that the Quran is a complete educational curriculum, and the texts of Surat Lu

The features of strategic thought transformation in Russia based on attempt confirm the Russian influenced on Region of Eastern Europe through series of common defense treaties and mutual security between USSR and another states this treaties emphasis size on direct Russian supervision on these states in addition, Russia in trusted to formation communism regimes in its vital space, Russia inherited the status of former USSR in political and economic levels.

           Shortly we can see that Russia witnessed large Transformation in political strategic thought as a result of change in internal strategic environment and change of nature understanding which influenced on Russia. This