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

    Economic life in any of the countries depends mainly on economic activity due to its great role in meeting the needs and expenditures of the state . therefore ، Bahrain played a major role in commercial exchange operation ،  whether at home or abroad . whatever the matter

لقد شهدت المنطقة العربية تحولات وتغييرات شاملة انطوت على عنصري المفاجأة من حيث التوقيت، وانعكاساتها الاقليمية والدولية، إذ اجتاحت الدول العربية ثورات شعبية احدثت جملة من التغيرات والتبدلات الجيوسياسية، اذ استطاع بعضها اقتلاع انظمة حاكمة كان من غير المتصور ان تتزحزح من مكانها مع تسلحها بكل ادوات العصر من القمع والديكتاتورية الاستبداد، لذا كان للطابع الشعبي السلمي والنجاح الذي تحقق للشعوب العربية كما في م

تعد التجارب المختبرية من أهم الوسائل التي تمكن من فهم خصائص المواد الكيميائية وسلوكها، كما إنها الوسيلة الوحيدة لتحضير المركبات الكيميائية المختلفة. وقد أدى تطور التكنولوجيا في الوقت الحاضر إلى إستخدام أدوات وأجهزة قياس في المختبر مكنت من زيادة دقة نتائج التجارب وسرعة الحصول عليها. أن تفعيل المختبر وإجراء الأنشطة العملية يمكن أن تحقق عدة أمور منها : 1- تُنمي في الطالب مهارات التفكير العلمي ( الملاحظ

The aim of this message to monitor this phenomenon throught the Quran , which is the constitution of the Islamic nation and Hariatha as well as to express kasalah integrity , justice honesty , patience , abd pacr .
We feel this vocabulary to hight athical values advocated by the Quran and the need to build commitment to the orthodox society free of corruption that leads ta a disorder of the human society .
The outcome of the study the researcher found that faith to a number of results was most notably the advent of righteusness in the Holy Quran meaning of comprehensive RPR spacious field and breadth Maadenh .

Iraqies has a spot in administration of the libraries and organized it since the reign of civilizations , the ancient libraries in the world were in the mesopatemia, then Baghdad had crown to be Islamic civilization when it hold the greatest ones as Bait Al-Hikma according to its organization as well as the persons who were responsilble for libraries must be of higher education and thoutful ones .

تنشر الولايات المتحدة قوات في جميع دول القارة الافريقية بهدف السيطرة الكاملة عليها وتحقيق اهدافها ومصالحها

It is important to set the background of stiffen arbitration agreement, to understand the real reasons of the fighting. When the Syrians began to lose, raised the masahif and made their announcement, most the qurrar, and so no need to continued fighting.

            In their view all that remained was the matter of drawing up formal peace with Ali, Muamiya; Ali would recognize as Amir al-muminin by both Syrian and Iraqis.

            The most of the Iraqisfavored settlement for different persons, for example-A'shath, the most power full of the clan leaders of Rabia, his interest by insuring that neither Ali nor Mu

This research Sought to Determine the Relationship and  impact  between the tax knowledge in dimensions  of the tax compliance costs (monetary costs, time costs, psychic costs) Since the sample included 81 individuals represented by the Executive directors and Financial  and Accountant working in the Joint-stock company,  A questionnaire was used as a tool for data collection and its analysis.  For the purpose of analyzing the research data the statistical package for social science, SPSS. The most important tools used in the statistical analysis are:(standard deviation, and simple linear regression, percentages,  arithmetic mean, Cronbach's alpha, F-test, T- Test). The research found a weakness attenti

This research deals with the study of pathways in terms of the negative effect in proving them
And the fact of this influence among fundamentalists.
The research consists of two subjects and a conclusion.
In the first section, I learned about the terms in the title of the research:
Denial and pathology.
In the second section I reviewed the pathways of illness that affect exile in it
Five: the nodding, the fitting, the sounding, the division, the rotation, the inference
A description of the absence of evidence of non-reference to it. And I figured out how
Negation in it by striking some illustrative examples as fruit
Arising from the effect of negation in proving those routes.
As a result of this research, a