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.

Background:Parkinson’disease(PD) is a neurodegenerative disorder of the central nervous system characterized by resting tremor, bradykinesia, cogwheel rigidity, and impairment of postural reflexes; the frequency of PD increases with aging.Clinically Parkinson's disease characterized by two groups of symptoms: motor and non-motor symptoms.Non-motor symptoms can be categorized as autonomic, cognitive/psychiatric (may include depression, dementia, anxiety, hallucinations), sensory and rapid eye movements (REM) sleep behavior disorder (RBD).

Objectives:The objectives of this study are to find out the frequency of the non-motor symptoms of idiopathic Parkinson disease in a group of patients in Baghd

The crude enzyme Nattokinase produced by Bacillus subtilis was used in ripening cheddar cheese by adding three concentration of enzyme 80, 160 and 320mg/Kg beside the control treatment without enzyme, the product was checked for three months to determine humidity, protein, fat, non-protein nitrogen, soluble nitrogen and pH, sensory evaluation was conducted, it was noticed that the variety in protein percentages and the soluble nitrogen percentage during second month of ripening for T2, T3 and T4 treatments were (11.2, 15.54 and 18.48) respectively, in comparison with control which was 7.6%, while in the third month it was (17.37, 20.67 and 22.26) respectively, in comparison with control which was only 10%, on the other hand, non-protein

Background: Nanotechnology has emerged as a pivotal domain in material science research with extensive applications across various sectors including biotechnology and medicine. Nanoparticles offer unique properties facilitating advancements in nanobiotechnology, particularly in nanomedicine, to combat bacterial infections and antibiotic resistance. This study aimed to determine the application of nanoparticles, specifically nano-TiO2, in treating plasmid-mediated antibiotic resistance in both Gram-negative and Gram-positive bacteria. Method: We evaluated antibiotic and nanomaterial sensitivity through disc diffusion and broth microdilution assays. Plasmid curing experiments were conducted using varying concentrations of nano-TiO2 an

The research discusses the formal transformation in urban structure, all the cities around the world have undergone a series of formal transformations, resulting in radical transformations to their functions. And to calculate this transformation the descriptive analytical method was applied to this research. First, local urban management data and Landsat-9 visual data were used after processing by GIS. Then, the data were processed mathematically based on their engineering sequences. The aims of this research were as follows: to explore the formal transformations in cities, their dimensions and their consequences and impacts; to identify the underlying causes of their occurrence by deriving realistic results from trends in such degrees of t

The research aimed to know the effect of the Parashot strategy in developing the reading comprehension skills of first-grade intermediate students in reading. The researchers put the following two null hypotheses: There is no statistically significant difference at the level (0.05) between the average scores of the experimental group students who study the subject Reading with the Parashot strategy in the pre and post-tests in developing reading comprehension skills as a whole. There is no statistically significant difference at the level (0.05) between the average scores of the experimental group students who study the reading material using the Parashot strategy and the average scores of the control group students who study the same subje

Cloud computing is the new technological trend for future generations. It represents a new way to use IT resources more efficiently. Cloud computing is one of the most technological models for developing and exploiting infrastructure resources in the world. Under the cloud, the user no longer needs to look for major financing to purchase infrastructure equipment as companies, especially small and medium-sized ones, can get the equipment as a service, rather than buying it as a product. The idea of ​​cloud computing dates back to the sixties of the last century, but this idea did not come into actual application until the beginning of the third millennium, at the hands of technology companies such as Apple, Hp, IBM, which had

This study aims to know the role of strategic leadership to achieving competitiveness in industrial establishments by identifying the respondents’ perceptions about the level of availability of dimensions of leadership strategies (creativity and innovation, risk tolerance, available opportunities) in Bashir Al-Siksek & Partners Company for the manufacture of sanitary and plastic ware in Gaza strip

To achieve this, a questionnaire was developed and distributed to a sample of managers, auditors, accountants, and administrative employees in the study sample company. The questionnaire tool was distributed to 60 employees and employees, of which (52) were retrieved, or 86.6%, and (8) were excluded for la

Beta Distribution

Abstract

             Gamma and Beta Distributions has very important in practice in various areas of statistical and applications reliability and quality control of production. and There are a number of methods to generate data behave on according to these distribution. and These methods bassic primarily on the shape parameters of each distribution and the relationship between these distributions and their relationship with some other probability distributions.    &nb

After the fall of the Third Dynasty of Ur at the hands of the Elamites during the reign of its last ruler, King Ibi-Sin, the Amorites continued to flow more into Mesopotamia in the form of large migrations that established a number of contemporary and conflicting ruling dynasties that formed the Old Babylonian era. Among these dynasties was the Larsa dynasty, founded by King Nablanum in the city of Larsa. The fourth king who ruled in the Larsa dynasty, Gungunum, was one of the most powerful kings who stood up to the Isin dynasty, which had until that time enjoyed great political superiority in the country. The kings who ruled after him expanded their influence and controlled a number of cities, especially the cities of Nippur and Uruk, whic