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

China and India are considered both rising countries, and both are among the world's most populous and fastest growing economies. The long-term growth of both China and India has reinforced the importance of their bilateral relationship. The relations between China and India are complex, as relations between them have undergone great changes during the past seven decades, ranging from friendship to hostility. This study proceeds from the hypothesis that the nature and path of Sino-Indian relations after 2013 are affected by several factors and variables, some of which represent opportunities, others represent challenges and obstacles. Several opportunities have contributed to the reformulation of bilateral relations in terms of mutual ga

In this work, we study two species of predator with two species of prey model, where the two species of prey live in two diverse habitats and have the ability to group-defense. Only one of the two predators tends to switch between the habitats. The mathematical model has at most 13 possible equilibrium points, one of which is the point of origin, two are axial, tow are interior points and the others are boundary points. The model with , where n is the switching index, is discussed regarding the boundedness of its solutions and the local stability of its equilibrium points. In addition, a basin of attraction was created for the interior point. Finally, three numerical examples were given to support the theoretical results.

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the research seeks to define the provisions of voluntary charity and some of its contemporary applications, so the research is after the definition of charity and voluntary charity, define the provisions of the Most important thing charity, where the one who is given charity, in the introduction, he talked about the importance of charity in social solidarity,As for the first topic ,it deait with a statement and definition of charity in the Quran,sunnah and comparative juris prudence,whil the second topic was conducted with clarifying the provisions of the ratified, the ratified,while the third topic was concerned with clarifying the application of voluntary charity contemporary investing the Mo

Let R be a commutative ring with identity and M be unitary (left) R-module. The principal aim of this paper is to study the relationships between relatively cancellation module and multiplication modules, pure submodules and Noetherian (Artinian) modules.

Food comes after air and water in terms of importance in the survival of human beings, In addition, it is the support and strength of health and support, if lost or destroyed man would die or get sick and become a heavy burden on himself and his society. Food, like other sources of life, is subject to various risks and corruption comes from countless sources. Among these dangers is the result of spontaneousness, lack of knowledge or compulsion due to the interaction of variables beyond the will of the producer and the consumer, such as pollution of water, air and environment and their reflection on food consumed by people. However, we can’t deny that some reasons of corruption are intentional and resulting from a planning in advance in

Cadmium Oxide and Bi doped Cadmium Oxide thin films are prepared by using the chemical spray pyrolysis technique a glass substrate at a temperature of (400?C) with volumetric concentration (2,4)%. The thickness of all prepared films is about (400±20) nm. Transmittance and Absorbance spectra are recorded in the wave length ranged (400-800) nm. The nature of electronic transitions is determined, it is found out that these films have directly allowed transition with an optical energy gap of (2.37( eV for CdO and ) 2.59, 2.62) eV for (2% ,4%) Bi doped CdO respectively. The optical constants have been evaluated before and after doping.

Background: Most primary hypothyroidism patients also experience inefficiency and irregularity. It is possible to understand the significance of myo-inositol in treating the thyroid gland by relating it to the synthesis of thyroid hormones. Study aimed to estimate serum of inositol 1,4,5-triphosphate (IP3) in primary hypothyroidism disorder and through that level it can shed light on whether it is accused of inactivity of the thyroid gland and at the same time open the doors for the use as a treatment.

Subject and Methods: The study was taken from the analytical cross-sectional design.120 subjects were divided into three groups, the first group included 40 healthy subjects, the s

In this paper, we introduce a new complex integral transform namely ”Complex Sadik Transform”. The
properties of this transformation are investigated. This complex integral transformation is used to reduce
the core problem to a simple algebraic equation. The answer to this primary problem can than be obtained
by solving this algebraic equation and applying the inverse of complex Sadik transformation. Finally,
the complex Sadik integral transformation is applied and used to find the solution of linear higher order
ordinary differential equations. As well as, we present and discuss, some important real life problems
such as: pharmacokinetics problem ,nuclear physics problem and Beams Probem

Polymer electrolytes systems compose of (PEO+KI+I₂) and (PEO+RbI+I₂) with different concentration, and a fixed amount of ethylene carbonate (EC) and propylene carbonate (PC) over temperatures range 293-343 K prepared by solution cast me