Recent advancement in production technologist of manufacturing processes have left an important effects upon cost structure. Moreover the problem for providing necessary and adequate information for managerial decision making.

Therefore the cost – volume – profit analysis under the new activity based costing has replace the old method for Analysing the relation between C.V.P with respect to profit planning and control.

In brief the C.V.P object is to discuss the effect of changes on profit resulting from changes in sales volume, cost of manufacturing and selling price.

This study consists of four chapters:

The first chapter dea

      Abstract:

Objective: The study was done to evaluate nurses’ knowledge and practices toward physical restraint at critical care unit

Methodology: Fifty nurses, who were selected by a non-probability (convenient) sampling method, participated in this descriptive study. The instrument of the study was knowledge parts of the questionnaire were initially developed in the U.S.A for nursing homes; in 2006 they were adopted for all hospital units by the original developers. The knowledge section of the questionnaire consisted of 20 items, which were used to measure knowledge of nurses towards the definition, indications and contra

إن المعتقدات الخاصة بالسحر والعرافة قديمة جدا كون الإنسان عرف الكثير منها ومارس أنواع من الأساليب السحرية منذ أقدم العصور ومن أكثر العلوم التي حرم تعليمها ونشرها هو علم السحر والسيمياء أو الكيمياء والشعبذة والحيل . ومع ذلك عرف السحر من قبل سكان بلاد وادي الرافدين ولاسيما في بابل والسحر يمثل أقدم مرحلة في تطور العقل البشري .

Abstract:
The research dealt with the study of animal drawings in the fresco, during the Umayyad period, especially in Qusayr Amra and Qasr al-Hayr al-Gharbi. Many imagesto different animals and birds were found and used in various subjects, most notably the hunting and predation scenes.

This research deals with a range of vocabulary, non-Arab, which
appeared in a book Fath al-Baari by Ibn Hajar al-Askalani, so we display this
vocabulary and matrix is scholarly tuned in, interpretation and statement of
origin, and then matrix is what I'm stone in the view of the scientists and was
for Ibn Hajar outstanding efforts in the follow-up statements The scientists
documented a valuable book and it is fath Al-Bari important source of
vocabulary Aloagamip the complexity and multiplicity of views.

Dans le roman moderne, le type du héros est depuis longtemps devenu suspect.  Il risque même de disparaitre dans ce qu´on désigne le Nouveau Roman qui, se concentrant plutôt sur les objets, décrits minutieusement, refuse la fonction épistémologique traditionnelle de la littérature. Cette conception se manifeste, sur le plan formel, par certains traits typiques, comme la relativisation des points de vue, la décomposition de l´action, la destruction du temps, la décomposition de l´espace et la désintégration du personnage romanesque dont les liens avec la société sont coupés.

The goal of health awareness is to familiarize people with health information and facts, and make them realize their sense of responsibility towards their health and the health of others.   And translate that goal in practice through applying healthy and sound behaviors spontaneously. This, the goal, is pursued by health awareness announcements through employing announcement persuasion of health as one of the methods of influencing the masses to adopt ideas, behaviors, and adherence to health advice and guidelines; The study aims to analyze the content of the Ministry of Health and Environment announcements regarding health awareness and to reveal the most employable persuasions in health awareness announcements

اصبح لمجالس الادارة في الشركات دوراً حاسماً في تعزيز الحوكمة الفاعلة، كونها تتحمل المسؤولية النهائية عن نظم الرقابة الداخلية في شركاتها، ويلعب التدقيق الداخلي دوراً اساسياً في مساعدة تلك المجالس على القيام بمهمات الحوكمة. ولهذا يبذل مجمع المدققين الداخليين الامريكي جهداً كبيراً في توجيه اعضاءه ليكونوا متخصصين في اصول حوكمة الشركات وتحسين وتقوية اخلاقيات العمل وسلامة المنظمة.

لذا فإن ا

Quantum channels enable the achievement of communication tasks inaccessible to their
classical counterparts. The most famous example is the distribution of secret keys. Unfortunately, the rate
of generation of the secret key by direct transmission is fundamentally limited by the distance. This limit
can be overcome by the implementation of a quantum repeater. In order to boost the performance of the
repeater, a quantum repeater based on cut-off with two different types of quantum memories is suggestd,
which reduces the effect of decoherence during the storage of a quantum state.

RÉSUMÉ                                                    

            LeMauger Bleu est une méthode emblématique de l’enseignement traditionnel, qui présente une littérature française riche et patrimoniale, et dont l’objectif est de faciliter l’accès au texte par le vocabulaire et la grammaire et d’étendre la culture générale et littéraire de l’apprenant. La démarche (traditionnelle) est toujours la même : le texte, le vocabulaire et la grammaire, la traduct