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.

In digital images, protecting sensitive visual information against unauthorized access is considered a critical issue; robust encryption methods are the best solution to preserve such information. This paper introduces a model designed to enhance the performance of the Tiny Encryption Algorithm (TEA) in encrypting images. Two approaches have been suggested for the image cipher process as a preprocessing step before applying the Tiny Encryption Algorithm (TEA). The step mentioned earlier aims to de-correlate and weaken adjacent pixel values as a preparation process before the encryption process. The first approach suggests an Affine transformation for image encryption at two layers, utilizing two different key sets for each layer. Th

Cultural and identity scars have been engraved in the body of ethnic minority of Muslims in America due to the bloody attacks of 9/11. These events have created thus traumatic experiences on the party who witnessed the events at close and the people on whom the blame is conclusively directed, Muslim Americans. For Americans, the attacks resulted in a proud reassertion of the national virtue and communal integrity from which Muslim Americans were excluded. This reassertion is accompanied for Muslims by a reconstruction of a cultural identity away from their origin homeland and under pressures and prejudices that made the process of reconstruction to be severely challenging. Accordingly, the challenge needed to be portrayed to overcome the d

Acute lymphoblastic leukemia (ALL) is one of the most common diseases , so in this study the serum level of malondialdehyde and its relationship with metanephrine was investigated in acute lymphoblastic leukemia patients over one month of treatment. Some biochemical parameters (serum glucose , total serum protein , malondialdehyde ,vitamin C, and metanephrine) changed as well as white blood cell count and blood hemoglobinlevelswere analyzed in sixty patients diagnosed with acute lymphoblastic leukemia over one month of treatment compared to healthy control group.Statistically significant increases (p<0.01) in white blood cell (WBC) count, mean concentrations of malondialdehyde (MDA) (p< 0.05) and metanephrine (p< 0.001) were observed in

        This paper signifies the contradictory point of view in John Clare’s poetry. Clare (1794-1864) is an English romantic poetry in the nineteenth century, who writes more than ten volumes about nature. So, this study highlights the concept of Psychoanalytic theory which is ‘ambivalence’ and how through this theory can interpret any literary text on the basis of utilizing psychoanalytic methods to literary texts in order to reveal the author's inner emotions such as motives, dreams, as well as wishes. Consequently, the concept of  ‘ambivalence’ has a lot in common with the human psyche and its struggles. Sometimes the reader finds the author/poet talking about something real or a notion with pleasant sentiments

Most cultivars of sorghum have low field emergence as common problem. Three experiments were carried out at Agriculture College, Baghdad University. First experiment was conducted in laboratory according to Complete Randomized Design (CRD) with four replicates. Second and third experiments were conducted at field according to Randomized Complete Block Design (RCBD) during the spring and the fall seasons of 2015, respectively, with four replicates for each one. Same two factors were studied at each experiment. First factor was seed priming by seed soaking for 10 hours in distilled water, solvents of GA3, KCl and thiamine (300, 40 and 30 mg*L-1, respectively) and non-primed seed. Second factor was three cultivars of sorghum (Inqath, Kafier an

The study aims to identify the extent of the availability of administrative empowerment and the implementation of remote supervision in relation to two variables with respect to the employees of the Saudi Ministry of Education. The study included (456) male and female supervisors. The questionnaire has been administrated to collected data related to the research aims. The results indicated that both the extent of the availability of administrative empowerment and the implementation of remote supervision is of an average degree. There is a significant correlation relationship (p<0.05) between administrative empowerment and remote supervision of the educational supervisors of the Saudi Ministry of Education. The research recommends that

Obesity among girls can lead to physical, psychological, or social problems. Enhancing self-esteem and reducing self-stigma toward obesity can play a crucial role in girls’ health. This study aims to assess girls’ self-esteem and its association with self-stigma toward obesity.

In this paper, The transfer function model in the time series was estimated using different methods, including parametric Represented by the method of the Conditional Likelihood Function, as well as the use of abilities nonparametric are in two methods  local linear regression and cubic smoothing spline method, This research aims to compare those capabilities with the nonlinear transfer function model by using the style of simulation and the study of two models as output variable and one model as input variable in addition t