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

A study of some mite species of alfalfa. wheat, and barley was conducted in central Iraq.
The mites were extracted using a tullgren funnel method. Twelve species were recorded. 10 of
them belong to suborder Trombidiformes and 2 belong to suborder Sarcoptiforms. Three
mites, Irnpar(pes hystricinus, Scutacarus longitarsus, and Rhizoglyphus echin opus are new
records for Iraqi mite fauna, and 11 are new host records in alfalfa soil.

This study examines how multilevel crisis governance under Chapter VII of the United Nations Charter reshapes state sovereignty and affects liberty, human rights, and the legitimacy of international governance. Using a structured comparative design and process-tracing methodology, it analyzes the Lockerbie crisis (1988–2003) and the 2011 intervention in Libya. The findings show that United Nations Security Council sanctions and institutional interventions constrain sovereign decision-making through institutional layering, resulting not in the loss but in the fragmentation and reconfiguration of sovereignty. The study argues that this transformation may strengthen human rights protection while simultaneously raising concerns about

Abstract: The world witnessed the speed of a dangereuse virus now as Corona or Covid 19, which left many deaths in light of the inability of local and international Heath agencies to find a suitable vaccine to eliminate it and limit its spread, which negatively affected humain life in its various fields, and remains adopting healthy behaviors and habits A healthy Heath is the best solution to face the spread of the epidemic until realistic solutions that eliminate the virus are found.

We described herein the synthesized and characterized of new bent and liner core compounds containing thiazolidin-4-one ring[XI-XIII] and [XIV-XVI] respectively. These compounds synthesized by sequence reactions starting from reaction resorcinol or hydroquinone with chloracetyl chloride to yield compounds [I] and [II] ,then the later compounds reactant with 4-hydroxybenzylaldehyde to product dialdehyde compounds [III] and [IV] .The Schiff bases compounds[V-VII] and [VIII-X] synthesized from reaction the compound [III] or [IV] with different aromatic amines, while the bent and liner core mesogens containing thiazolidin-4-one ring [XI-XIII] and [XIV-XVI] synthesized from reaction Schiff bases compounds[V-VII] or [VIII-X] with thioglycolic aci