The Study aims to show the role of Flexible Budget in planning and control The Factory over head.

The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.

The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.

This paper compare  the accurecy of HF propagation  prediction programs for  HF circuits links between Iraq and  different points world wide  during August 2018 when  solar cycle 24 (start 2009 end 2020) is at minimun activity and also find out the best communication mode  used. The prediction   programs like Voice of America Coverage Analysis Program (VOACAP) and ITU Recommendation RS 533 (REC533 )  had been used to generat HF circuit link  parameters like Maximum Usable Frequency ( MUF) and Frequency of Transsmision (FOT) .Depending  on the predicted parameters (data)  , real radio contacts had been done using a radio transceiver from Icom  model IC 7100 with 100W RF

Pilot-scale dead end microfiltration membranes were carried out to determine the feasibility of the process for treating the oily wastewater which discharge from some Iraqi factories such as power station of south of Baghdad and the general company of petrochemical industries. Polypropylene membranes (cylindrical shape) with different pore diameters (1 and 5 micron) were used to conduct the study on micromembrane process. The variables studied are oil concentration (100 – 1000 ppm), feed flow rate (20 – 40 l/h), operating temperature (31 – 50°C) and time (0 – 3 h). It was found that the flux increases with increasing feed flow rate, temperature and pore size of membrane, and decreases with increasing oil concentration and operating

KE Sharquie, SA Al-Mashhadani, AA Noaimi, WB Al-Zoubaidi, Our Dermatology Online/Nasza Dermatologia Online, 2015 - Cited by 10

Objective: the objective of this study was to compare the intraoperative blood loss, intraoperative time, postoperative pain and secondary hemorrhage between electrodissection and cold steel dissection tonsillectomy.

Methods: One hundred and six patients were enrolled in this study, the patients were randomly allocated into electrodissection group A (n=51) and cold steel dissection tonsillectomy group B (n=53). All patients are above 7 years and had history of recurrent tonsillitis and/or tonsillar hypertrophy with obstructive symptoms. Intraoperative parameters and postoperative outcome were assessed.

Results: In group A patients had statically significa

The present paper aims at presenting a feminist reading of Shamela. It specifically seeks to show how the patriarchal mentality behind Shamela dismembers all aspects of the positive image of the woman in Pamela so that nothing remains in the public mind but the prevalent stereotypical image.  The narrative in Pamela draws a positive picture of a truly pure, honest, moral woman; the narrative of Shamela redraws that picture by positing the stereotypical image of the woman as a lascivious temptress, false creature, immoral person, and shameless prostitute. This image is what patriarchy intends to endure as

The present paper aims at presenting a feminist reading of Shamela. It specifically seeks to show how the patriarchal mentality behind Shamela dismembers all aspects of the positive image of the woman in Pamela so that nothing remains in the public mind but the prevalent stereotypical image. The narrative in Pamela draws a positive picture of a truly pure, honest, moral woman; the narrative of Shamela redraws that picture by positing the stereotypical image of the woman as a lascivious temptress, false creature, immoral person, and shameless prostitute. This image is what patriarchy intends to endure as it has invented it long ago so that it continues to maintain its domination of society.

Were studied changes in the concentration of copper, iron and zinc in blood serum of one hundred patients with chronic kidney and treated dialysis blood were also measured the level of calcium kidney and phosphate Calciotropic in serum of these patients took samples of blood from these patients before and after treatment dialysis vessels as well as the statement of changes in those standards Alkimaahiatih Results were compared with twenty-five healthy people (control group)