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

چكيده

نماد در لغت معنى كه (اشاره ،رمز) ودر معنى ديگر مجموعه اى از نشانها، حركتها، حرفها يا كلمه هاى از پيش تعيين شده براى برقرارى رابطه يا مبادلهء پيام است. نماد در قران نيز در سورهء ال عمران آمده است: (قَالَ رَبِّ اجْعَل لِّي آيَةً ۖ قَالَ آيَتُكَ أَلَّا تُكَلِّمَ النَّاسَ ثَلَاثَةَ أَيَّامٍ إِلَّا رَمْزًا ۗ وَاذْكُر رَّبَّكَ كَثِيرًا وَسَبِّح

The purpose of this research is to identify the E-signing and its concept.

Due to the increasing role and importance of the E-trade in may countries, as it provide many advantages over the traditional trade. We have to deal with may E-trade aspects and tools in which the E-signing is the most important. In this research we will deal: first with the article approach- E-signing definition, Digital signing, its mechanism, requirements, types and features. Second: the practical approach: It has been implemented according to a questionnaire contain many questions some of them are comma, other an specialized in research hypothesis and some concern the obstacles faced the application of E-signing. The questionnaires been distillated to

توافدت إلى الساحة النقدية اللغوية والأدبية الحديثة مصطلحات من بيئات مختلفة، امتلك بعضها فضيلة المواءمة لمشارب متنوعة مما أهّله لإمامة العنوان في دراسات متعددة ،هذا ما كان من شأن( استراتيجية) ذلك المصطلح العسكري الرحّال إلى حقول العلوم الإنسانية ،فلقدرته التفاعلية استقبلته في حضرة البلاغة رفيقاً لمحسن بديعي تسلّط في التصوّر المنهجي بمفهوم الانسجام اللفظي، ذلك هو( المشاكلة) التي تعني ذكر الشيء بلفظ غيره لوق

Abstract

          The following research is marked by "social intelligence and its role in demonstration the potential abilities for individuals." The discussion dealt with the concepts of contemporary is very important because of their significant role in influencing the work of the Organization, as adopted link between the concepts of social intelligence and the potential role of the first to show the second .The research hypotheses tested in three health institutions in the city of Mosul, the research community is represented (Al-Salam Hospital and General Hospital and the son of ether), while the sample were the leaders of these institutio

Banking institutions are considered one of development foundations,and they also performe active role in supporting national economey and itsinstitutions. Banks became diversed in their activities that specialized Banksbecame one of the constituents of developing work in any activity, especiallyin investiment sector .In view of the importance of insurance sector and thenecessity of developing its divices and its working instituments, studyinginsurance Banking reality became a necessity, because insurance Companies inIraq are suffering of weakness in the level of insurance service, in addition tothe existence of a problem in the relationship between Banks network andinsurance industry.So this research aims to define insurance reality; the

The current research aims to highlight the role of social networking sites in the dissemination of scientific knowledge and the importance of their use by researchers, and the researcher relied on the descriptive approach and the survey method. Among the data collection tools are the questionnaire and paper and electronic sources. Among the most important results that the research came out with: The number of the subscribers’ sites was (14) sites, and the most used social sites for receiving and Disseminating Scientific knowledge are: Facebook, Telegram, WhatsApp, Viber, Messenger and YouTube. All respondents receive tacit knowledge (Exchange of Messages and News) through social networking sites, and few of them do not receive explicit kn

Ecolinguistics is a twofold field in which ecology and language are its two major concerns. That is, this field is concerned with the way through which our thoughts, ideologies and the like influence the environment. The present study aims at analyzing (6) constructive and destructive environmental advertisements to find out how the techniques of erasure and salience operate in these types of advertisements. It studies the linguistic expressions that achieve these techniques in the constructive and destructive advertisements. The qualitative and quantitative methods are exploited in the current study. Analyzing (6) constructive and destructive environmental advertisements in accordance with Stibbe’s (2015) model of salience and erasure