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.

The topic of the partnership between the public and private sectors with great interest by researchers around the world after making sure that the process of economic and social development depends on a combination of resources and energies and expertise of both the public and private sectors in the creation and operation of the various projects , the economic development of the growing proved the failure of both sectors in achieving greater economic growth Klaaly separately in many countries , especially developing countries with a socialist approach , led one way or another to adopt most of the countries economic reform programs promoted by international organizations and institutions ( such as the IMF and the World Bank ) of i

The problem of research is that there are ways to protect and sustain environmentally important sites in Iraq. There are no documentary sources for these sites, such as the natural landscape of natural and important natural resources, which suffer from severe environmental neglect

The Bi2Se3 compound was synthesis by fusing initial compounds consisting of
extra pure elements in stoichiometric ratio from elements compound, charged inside
quartz ampoule. The crystal growth of Bi2Se3 carried out using Brighaman technique
process from melting f (Bi+Se ) at temperature of 810 ºC for about 48 hrs. Single crystal
of Bi2Se3 has been grown in direction (211) after slow cooling on account of heat
gradient to zone furnaces at cooling rate (1-3) C/hr. The structure study of the compound
was determined by x-ray diffraction technique, which it has bismuthinite structure and
orthorhombic unit cell with lattice parameters of a=10.2678 Å, b=11.2392 Å and
c=5.1737 Å

الخلاصة لقد شكل المحافظون الجدد وهم بالأساس نخبة من المثقفين ومن السياسيين الأمريكيين كتلة ضغط كبيرة التأثير على الإدارة في عهد الجمهوريين. حمل هؤلاء المحافظون مشروعاً إيديولوجياً البسوه لسلطة الجمهوريين وهو يهدف إلى جعل أمريكا سيدة العالم من دون منازع خاصة بعد انهيار الاتحاد السوفييتي ونهاية الحرب الباردة. واكب هذا الحدث التاريخي الكثير من الأفكار ومنها (نهاية التاريخ)، وصراع الحضارات، وكذ

Cadmium Oxide and Bi doped Cadmium Oxide thin films are prepared by using the chemical spray pyrolysis technique a glass substrate at a temperature of (400?C) with volumetric concentration (2,4)%. The thickness of all prepared films is about (400±20) nm. Transmittance and Absorbance spectra are recorded in the wave length ranged (400-800) nm. The nature of electronic transitions is determined, it is found out that these films have directly allowed transition with an optical energy gap of (2.37( eV for CdO and ) 2.59, 2.62) eV for (2% ,4%) Bi doped CdO respectively. The optical constants have been evaluated before and after doping.

To study the site of placentae and the umbilical artery blood flow of different age groupsand relate that to the newborn baby and the mother. 117 placentae samples were investigatedusing ultrasound and 30 placentae samples were studied using Doppler ultrasound during theperiod from August 2007 to August 2008 for full term placentae of mothers aged 15- > 45 yearsold. By ultrasound; there was detection of good pe rcentage of the placental site to be on theposterior wall of the uterus in case of male babies, while it was anterior in case of female babiesand it was previa and fundal in females more than in the males. The Doppler ultrasound revealedthat the mother in any age group can conceive and have a healthy placenta because the readings ina

The study aims at showing the active role of the internal auditors through explaining what they should be obliged to in writing the reports and financial and non financial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                         

Andalusian women enjoyed much historical news in the fluorescence of Andalusia, describing it as beautiful and good cohabitation, as the men were involved in conquests, including those who were wives of the caliphs, including scientists, singers, and adept writers Hassan and tongue, in addition to the acquisition of masters in slave markets in Cordoba, Seville and many cities, In addition, Andalusian women enjoy freedom in their relationship with men and have been reflected in the historical fluorescence of Andalusia, such as the book of the history of Ibn Abdul Malik bin Habib al-Alberi (d. And the collar of the dove repented in intimacy and thousands of Ibn Hazm al-Qurtubi (d. 456 AH / 1065 CE), the book of Hilla al-Sayra of Ibn al-Wel