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
הסיכום
הסיפורת העברית באמריקה, הייתה קשורה בסביבה מסויימה. גם כן היא קשורה בנושאים מסויימים, ורובם היו מדברים על חיי היהודים באמריקה.
דמותו של שמעון הלקין קבועה בנפשם של המבקרים כזו של משורר בעי
... Show MoreIn this paper a theoretical attempt is made to determine whether changes in the aorta diameter at different location along the aorta can be detected by brachial artery measurement. The aorta is divided into six main parts, each part with 4 lumps of 0.018m length. It is assumed that a desired section of the aorta has a radius change of 100,200, 500%. The results show that there is a significant change for part 2 (lumps 5-8) from the other parts. This indicates that the nearest position to the artery gives the significant change in the artery wave pressure while other parts of the aorta have a small effect.
أجري هذا البحث في العراق/محافظة ديالى، وهدف إلى تعرف أثر إستراتيجية شكل البيت الدائري في الاداء التعبيري لدى تلاميذ الصف الخامس الابتدائي,وبلغت عينة البحث(75) تلميذا بواقع (40) تلميذا في المجموعة التجريبية و(35)تلميذا في المجموعة الضابطة ، وأجرى الباحث بينهما تكافؤا في المتغيرات الآتية (العمر الزمني محسوبا بالشهور، والتحصيل الدراسي للأبوين ، ودرجات اللغة العربية للعام الدراسي السابق واستعمل الباحث أداة م
... Show MoreHellenistic architecture represents an important example of the reflection of ancient Greek architecture in the art of oriental architecture in the countries of the ancient world, including those states spread across North Africa that were under the authority of the Ptolemies and who were able to transmit those artistic values and traditions of Greek architecture to those regions. The current research deals with a detailed study of those important transformations of civil and religious architecture, as well as the most important features of that architecture through the constituents of location and geographical location.
Improving speaking skills of Iraqi EFL students was the main purpose of the current research. Thirty EFL students were selected as the research participants for achieving this aim. All students completed the pretest and then spent the next 25 weeks meeting for 90 minutes each to present their nine lectures, answer difficult questions, and get feedback on their use of language in context. Progressive-tests, posttests and delayed post-tests followed every three courses. The researcher utilized SPSS 22 to anal Analyze the data descriptively and inferentially after doing an ANOVA on repeated measurements. It has been shown that using the ideas of sociocultural theory in the classroom has an important and positive impact on students of
... Show MoreSustainable development (SD) is an improvement that meets present needs but jeopardizes the ability of new populations to do the same. It is vital to acquaint EFL students with the terminology and idiomatic expressions of this discipline. Nowadays, sustainable development and the environment have been prioritized in every aspect of life. Since culture and the teaching of Foreign language English cannot be separated, the English language becomes the mean of communication in health, economics, education, and politics. Thus, integrating sustainable development goals within language learning and teaching is very important. This descriptive quantitative study aims to investigate the perception of EFL pre-service teachers of sustainable develo
... Show MoreBetween decline and appearing dichotomy, art history comes to announce birth of an era that glories past and find new names that are emerged from yearning to past and represented by neo-classical, By refusing the previous approaches and create topics that touché culture and derived from it through s revitalizing ideal beauty standards. One of neo-classical artists, who tried to simulate the classical works, is (Jean-Auguste-Dominique Ingres), who put framework for semantic aesthetic of the art form by revitalizing past glories and deeply searching myths and cultures through finding special artistic features that emphasizes artist own stylistics and identity. This research studies artistic features of women form in (Jean-Auguste-D
Benign prostate hyperplasia (BPH), non-cancerous enlargement of prostate, is the most prevalent disease entity in elderly men. BPH affects 40% of men after the age of 60year worldwide. BPH causes problems for patients with significant lower urinary tract obstructive symptoms, if not responding to medical therapy, surgical intervention is instituted. One method of the treatment of symptomatic BPH is laser prostatectomy. The understanding of tissue effects by laser radiation is very important for the safe clinical application of laser. Objective: study the 2100 nm Ho: YAG laser gross tissue effects in the prostate at different laser dose settings in an vitro model prostate tissue samples harvested from same specimen of open surgery prostat
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La question de la violence et de l'agressivité porte une importance remarquable dans l’esprit de Jean Genet qui estime le crime en le considérant comme beau. Il lui donne une valeur suprême. Il le glorifie avec ses personnages criminels. Le langage théâtral genétien est violent qui conduit à la fin à l’acte agressif, le crime et la mort. Ce théâtre qui aborde la condition humaine retrace sur la scène le chemin tragique de l’homme moderne.
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