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

DBN Rashid, Asian Quarterly: An International Journal of Contemporary Issue, 2018

Due to the importance of nanotechnology because of its features and applications in various fields, it has become the focus of attention of the world and researchers. In this study, the concept of nanotechnology and nanomaterials was identified, the most important methods of preparing them, as well as the preparation techniques and the most important devices used in their characterization.

This study Ajert to modify the chemical composition of milk fat cows and make it similar to the installation of milk fat mother through the addition of protein and soybean oil to be given Alkhltatnsp sensory protein that the best plan is the ratio of 1:1

This study aims to studying of Person and organization’s environment fit in a sample of Private bank’s reflection in its basic dimensions (Person-organization fit ,Person-Job fit, Person-group fit and Person- Person-fit )in the Work Outcomes (job satisfaction, the intention to leave the job, Job Engagement, and organizational  citizenship behavior ).

The questionnair’e has been used as a basic  instrument to gather data , As well as personal interviews with some of the staff of the research sample of private banks which were represented by (5) and included banks (Bank of Assyria for investment, the North Bank for Finance and Investment , Bank of the Tigris

The Ash'aris and their position on faith, An Ideological Study

Omed AbdulQader rasool               

College of Islamic Sciences/Salahaddin University-Erbil

Abstract

The concept of faith is very complex, and there are a lot of talk about it among the major Islamic groups such as the Kharijites, the Mu'tazila, the Jahmiyya and others, because of its great importance, and the worldly and eschatological effects it entails according to the elements of faith such as recognition, ratification and action.

The researcher chose one sect, which is the

Humans knew writing and to blog motivated by the need for registration and documentation, and tried from the very beginning of research to find the most suitable material for this purpose, he used many different materials in form, nature, and composition, so it is written on the mud by the ancient Sumerian people in different forms and when the text is long Numbered as the pages of the book at the present time, this research will deal with the damage to manuscripts and then find ways to address them.

One of the most difficult issues in the history of communication technology is the transmission of secure images. On the internet, photos are used and shared by millions of individuals for both private and business reasons. Utilizing encryption methods to change the original image into an unintelligible or scrambled version is one way to achieve safe image transfer over the network. Cryptographic approaches based on chaotic logistic theory provide several new and promising options for developing secure Image encryption methods. The main aim of this paper is to build a secure system for encrypting gray and color images. The proposed system consists of two stages, the first stage is the encryption process, in which the keys are genera

The current research aims to identify the level of compulsive buying behavior and Histrionic Personality among a sample of primary school teachers for the academic year (2021-2022) and in the light of some variables

(sex, marital status). To measure the Histrionic Personality, the researcher applied two scales to a random stratified sample of (200) male and female teachers. The results showed statistically significant differences in the level of compulsive buying behavior according to the gender variable and in favor of female teachers. There are no statistically significant differences in terms of marital status. There are statistically significant differences in the Histrionic Personality based on gender variables in favor of f