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

Abstract

The pressures of life have become a tangible phenomenon in all societies in varying degrees. This disparity determines several factors, including the nature of societies, the level of their urbanization, the intensity of interaction, the intensity of conflict, and the increasing rate of change in those societies. many people name The modern era in which we live the “era of pressures", where one of the most important of these changes is the “new Coronavirus 19-COVID”, which has spread widely throughout the world, as the pandemic, has affected all aspects of daily life, including the educational and academic process, academic activities have been suspended in universities, which caused sudden change

Abstract:

     The research aims to shed light on the Corona pandemic and its repercussions on the global economy in general, and on the activities of Iraqi economic units in particular. It also aims to show the impact of the auditor’s reporting on the effects of the Corona pandemic on economic units and its reflection on the quality of his reporting. To achieve the objectives of the research, the researcher prepared a questionnaire according to the five-point Likert scale and took into account in its preparation compatibility with the characteristics of the study community, and that the target community for this questionnaire are the economic units listed in the Iraq Stock Exchange that have complet

Background: Medical educators’ dissatisfaction may cause them to leave the practice of teaching, where it is often hard to replace those who have left. In addition, medical teaching staff dissatisfaction may indicate adverse quality for institution/ university organizations.

Objectives: To assess teaching staff satisfaction with online learning during the COVID pandemic at Al-Nahrain University /College of Medicine, Baghdad/Iraq.

Methodology: A cross-sectional study included a convenient sample of 50% of the teaching staff participating in the online academic year 2020-2021. The faculty satisfaction questionnaire was taken from the "Bolliger and Halupa" study, based on th

The spread of the Corona virus (COVID-19) has led to the use of public authorities to take a range of preventive measures and preventive measures to reduce and combat its prevalence. Adapt to the new position and reduce the spread of the epidemic, and the most important measures taken by the Sonato authorities are closing of some commercial activities, disrupting transport, domestic and social quarantine , and asylum to the partial option for public utilities.

Background: Data on SARS-CoV-2 from developing countries is not entirely accurate, demanding incorporating digital epidemiology data on the pandemic.

Objectives: To reconcile non-Bayesian models and artificial intelligence connected with digital and classical (non-digital) epidemiological data on SARS-CoV-2 pandemic in Iraq.

Results: Baghdad and Sulaymaniyah represented statistical outliers in connection with daily cases and recoveries, and daily deaths, respectively. Multivariate tests and neural networks detected a predictor effect of deaths, recoveries, and daily cases on web searches concerning two search terms, "كورونا" and "Coronavirus" (Pillai's Trace val

Abstract

The present paper attempts to detect the level of (COVID-19) pandemic panic attacks among university students, according to gender and stage variables.

To achieve this objective, the present paper adopts the scale set up by (Fathallah et al., 2021), which has been applied electronically to a previous cross-cultural sample consisting of (2285) participants from Arab countries, including Iraq. The scale includes, in its final form, (69) optional items distributed on (6) dimensions:  physical symptoms (13) items, psychological and emotional symptoms (12) items, cognitive and mental symptoms (11) items, social symptoms (8) items, general symptoms (13) items and daily living practices (12) items

Abstract

This study aims to identify the repercussions of the Corona pandemic (Covid 19) and its impact on the educational and psychological functions of the Omani family from the point of view of a number of fathers and mothers. Drive for a group of fathers and mothers, some of whom work in the government sector and others are mothers enrolled in graduate studies programs at the university, their ages range between (30-50 years) totally (28) mothers and fathers: 22 mothers and 6 fathers. The results showed that the repercussions of the transformation of e-learning, home quarantine, social distancing, and the challenges associated with them were among the most frequent responses that posed a real challenge to the

This study seeks to clarify the adequacy of the current legal texts - procedural and objective - to respond to our situation under Corona and whether it needs to modify or develop treatment for this general exceptional circumstance or to avoid it, and the appropriateness of the idea of force majeure or emergency circumstance or (the idea of foreign reason) to face the consequences or effects of Corona on the rules of litigation and the formation of the court and its jurisdiction and procedural appointments and litigation procedures and appeal and judgment and its implementation in order to maintain and implement the public order that interferes with the mechanisms and measures taken It is intended and has legal and judicial implications

The world is currently challenging the serious effects of the pandemic of the Coronavirus disease (COVID-19) caused by severe acute respiratory syndrome Coronavirus 2 (SARS-CoV-2). Data on pediatric COVID are rare and scattered in the literature. In this article, we presented the updated knowledge on the pediatric COVID-19 from different aspects. We hope it will increase the awareness of the pediatricians and health care professionals on this pandemic.