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
ملاحظات في قانون حماية المستهلك العراقي رقم 1 لسنة 2010
هدف البحث الحالي الى التعرف على اثر استراتيجية الياءات الخمس في التميه مهارة الاشغال المعدنية ، وتبلورت مشكلة البحث عن السؤال الاتي هل يوجد دور لاستراتيجية الياءات الخمس في تنمية مهارة الاشغال المعدنية لدى طلبة كلية التربية الاساسية ، عينة البحث شملت 60 طالب، اما الاستنتاجات التي توصل اليها البحث - تسهم استراتيجية في زيادة الدافعية نحو التعلم , لما توفره فيه من الجو التفاعلي الذي كسر الجمود مما انعكس ايجابياً
... Show MoreAbstract traditional acculturation is one of the significant phenomena which is used in the old and modern arabic poetry. Poets have found in this tradition and flourishing arena for acculturation and interaction to Express their thoughts and inspection
Unter Exilliteratur versteht man „die literarische Produktion von Autoren, die wegen politischer, religiöser oder rassistischer Verfolgung gezwungen sind, sich an einem anderen als dem von ihnen gewünschten Lebens- und Arbeitsort aufzuhalten.“[1] Deswegen unterscheidet sich „Migration“ von „Exil“ dadurch, dass sie freiwillige Auswanderung ist. Bereits in der Antike und auch im Mittelalter gab es Schriftsteller, die vor Zensur oder politischer Verfolgung ins Exil geflohen sind, wie zum Beispiel der griechische Satiriker des
... Show MoreThe history of nations & civilizations shaped with its intellectual and cultural heritage and accumulation of met through the stages and years
Praise be to Allah and peace be upon our master and lover of our hearts and our souls doctor Muhammad and divine , especially the rest of God in Aladdin , and a curse on all the enemies to the day of judgment ,
After : The issue of education of man , and brought up within the curriculum properly and comprehensively cannot be completed for the seriousness and accuracy without revelation , the Qur'an inspiring , than when gentle expert , is a factory of man and humanity , in fact ... is the process of modifying behavior, one of the goals of education community at various levels in the family the school and the whole university and other educational institutions and community-based factories humanity that th
... Show MoreThe kinds of financial and administrational corruption have an important
dimensions and affects on human rights because of all events which happened in the world
made tackles concerning with this phenomena.
This article has been researched about an impacts of it to the nature of structural
social system especially its scopes items in institutionally and politically and economically
and culturally to be an obvious in all fields.
This phenomena should be studied carefully in order to put all remedies required
for set up with measures and procedures such as following :
1-the dependency on respecting all laws in the country.
2-the work with principles of accountability transparency in pro-active cooperation level.<
Fatigue failure is almost considered as the predominant problem affecting automotive parts under dynamic loading condition. Thus, more understanding of crack behavior during fatigue can strongly help in finding the proper mechanism to avoid the final fracture and extent the service life of components. The main goal of this paper is to study the fracture behavior of low carbon steel which is used mostly in automotive industry. For this purpose, the fractography of samples subjected to high and low stress levels in fatigue test then was evaluated and analyzed. Hardness and tensile tests were carried out to determine the properties of used steel. Also, the samples were characterized by microstructure test and XRD analysis to examine the con
... Show MoreAbstract Since 2003. Iraq has begun a new phase in its modern history, which was after a long period of tyranny, repression of freedom of expression, and women were no better off than men; they suffered marginalization and exclusion, but after the fall of the former regime and the adoption of a parliamentary system of government, The level of participation in the government; where it approved the share of women in the legislative authority called "quota" which reflects the legislative level of a certain proportion of the seats in Parliament, amounting to 25%, and this is approved by the Iraqi constitution for 2005. But it is noticeable that women in parliament did not work within the quota; in other words they belonged to the pol
... Show Moreتولي المجتمعات المتقدمة اجتماعياً واقتصاديا وثقافيا وعلميا اهتماما بارزا للعنصر البشري واستثماره على أفضل صورة ممكنة لتحقيق التقدم والرفاهية لتلك المجتمعات وللأفراد على حد سواء , وتحتل تنمية الثروة العقلية واستثمارها محل الصدارة حيث يبذل اهتمام خاص للكشف عن المواهب والكفاءات المبدعة وتنميتها وتوجيهها ورعايتها علميا وتربويا ومهنيا وذلك لان العنصر البشري يعد جزءا لا يتجزأ من الثروة القومية للأمة حيث
... Show More