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.

Two compounds,[2-amino-4-(4-nitro phenyl) 1,3-thiazole],(4) and [2-amino-4-(4-bromo phenyl) 1,3-thiazole],(5), were synthesized by refluxing thiourea (1) with each of  para-ntiro and para-bomophanacyl bromides(2) and (3) respectively, in absolute methanol. Then, by reaction of [5] with 3,5-dinitrobenzoyl chloride in dimethylformamide (DMF) yielded  (6) .On the other hand, reaction of (4) with chloroacetyl chloride in dry benzene afforded (7), which is  upon treatment with thiourea in absolute methanol, af

              -convex sets and -convex functions, which are considered as an important class of generalized convex sets and convex functions, have been introduced and studied by Youness [5] and other researchers. This class has recently extended, by Youness, to strongly -convex sets and strongly -convex functions. In these generalized classes, the definitions of the classical convex sets and convex functions are relaxed and introduced with respect to a mapping . In this paper, new properties of strongly -convex sets are presented. We define strongly -convex hull, strongly -convex cone, and strongly -convex cone hull and we proof some of their properties.  Some examples to illustrate the aforementioned concepts and to cl

    Terrorism is a serious problem for many societies today. This research aims to identify the impact of terrorism and displacement crisis on human security, which was a shock to the Iraqi society in terms of its impact on the psychological, social and economic conditions of the individual, family, and society. The variety of methods of carrying out the terrorist operations that resulted from the phenomenon of human displacement witnessed by Iraq since the middle of 2014. This phenomenon has its demographic, political and social dimensions.

    In order to achieve the goal of this study and the importance of the subject, the social survey method was used by selecting a sample of 200 IDPs in a compou

      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

In this research, Argon gas was used to generate atmospheric plasma in the manufacture of platinum nanomaterials, to study the resultant plasma spectrum and to calculate the cellular toxicity of those manufactured nanomaterials. This research is keen on the generation of nonthermal atmospheric pressure plasma using aqueous platinum salts (H₂PtCl₆ 6H₂O) with different concentrations and exposure of cold plasma with a different time period used to produce platinum nanoparticles, to ensure typical preparation of nanoparticles. Visible UV and X-rays were performed for this purpose, and the diameter of the system probe was (1[Formula: see text]mm) with the Argon gas flow of

Calcifying epithelial odontogenic tumour (CEOT) is a benign odontogenic neoplasm of epithelial origin that secretes an amyloid‐like protein tending towards calcification. This study aims to describe a case series from Iraq of one of the rarest odontogenic tumours.

Nitinol (NiTi) is used in many medical applications, including hard tissue replacements, because of its suitable characteristics, including a close elastic modulus to that of bones. Due to the great importance of the mechanical properties of this material in tissue replacements, this work aims to study the hysteresis response in an attempt to explore the ability of the material to remember its previous mechanical state in addition to its ability to withstand stress and to obtain the optimal dimensions and specifications for the manufacturer of NiTi actuators. Stress-strain examination is done in a computational way using a mutable Lagoudas MATLAB code for various coil radii, environment temperatures, and coil lengths. The computational m

This research has been prepared to isolate and diagnose one of the most important vegetable oils from the plant medical clove is the famous with Alaeugenol oil and used in many pharmaceuticals were the isolation process using a technique ultrasonic extraction and distillation technology simple