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Flexible Budgets and its Variances under The Corona Pandemic Covid – 19
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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

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Publication Date
Sun Apr 17 2016
Journal Name
Al-academy
Features experimentation in theater Iraqi academic: يوسف هاشم عباس
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1.Chapter I (systematic framework) which includes: the research problem and the importance of the research, the need for it, the goals of the research, the temporal &spatial boundaries, determine the terms and defined procedurally.2.Chapter II - the theoretical framework: It consists of three sections are:•The first topic:- the concept of references and experimentation in the theater. •The second topic:- the director of academic and experimentation in Iraq. Two paragraphs in this section came after the introduction, in first paragraph to talk about the Iraqi theater academic and experimentation, and in the second paragraph the researcher spoke about the academic director of the Iraqi and experimentation. 3.Chapter III - Actions -

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Publication Date
Sun Sep 27 2020
Journal Name
Journal Of The College Of Education For Women
Textual Analysis of Complex Nominals Translation Errors in Economic Texts
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The present study has three objectives: 1) to investigate the prevalence of complex nominals in economic discourse represented via the selected business news texts, 2) to shed some light on the most common translation errors made by second year students in the Department of Translation in rendering complex nominals into Arabic, and 3) to detect the possible causes behind such translation errors and suggest some translation tips which might sound helpful to the students of translation to find the most suitable translation equivalent. The present study is based on an empirical survey in which a selective analysis of someeconomic texts represented in business news texts is made. A corpus of 159 complex nominals was selected from seven busin

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Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Planner And Development
(التقييم المكاني للخدمات الاجتماعية في مدينة الدجيل(التعليمية والصحية والترفيهية
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Publication Date
Wed Nov 14 2018
Journal Name
Arab Science Heritage Journal
اصناف أصناف النساء اللواتي وردَ لعنُهُنّ في الحديث النبويّ الشريف
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Praise be to God, who is by His Power, righteous is done, and by His help to slaves who He likes, and God bless our Prophet Muhammad envoy mercy to the worlds, and upon his family and the good mates until Doomsday.After:

The fact that cursing is the far distance and expulsion from the mercy of God, curse has been proven by him - peace be upon him - for the many varieties in the Sunnah, with indication of a permit cursing the insurgents from the people of Qibla, either saying - peace be upon him -: (the believer never be as a curser  ...), what is meant by those who do not deserve damnation of those not cursed God and His Messenger, and for this we must remove words cursing from the Dictionary of our words following the examp

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Publication Date
Tue Dec 13 2022
Journal Name
Journal Of The College Of Languages (jcl)
Translating Emotions in Dracula's Horror Fiction into Arabic: A Cognitive Appraisal
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This paper aims to add to the growing body of cognitive translation studies that deal with the translation of emotions and the factors of evaluating the translation process-oriented. Cognitive appraisal is one of the tokens that includes three paradigms of assessing the performance of translation, it can be addressed from the perspective of emotions, intuitions, and individual styles of the SL and the method of transfer into TL. The study hypothesized that translators create a similar emotional charge due to their mental capability to build the same emotional effect in the TL audience. The study also proposed that the applicability of cognitive appraisal is a valuable method of evaluating the translation process, as pertinent to TPR. The

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Publication Date
Tue Sep 27 2022
Journal Name
Arab Science Heritage Journal
أحاديث آخر الزمان / الوباء أنموذجاً (دراسة في ضوء السنة النبوية)
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The calamities, calamities, problems and constant dilemmas that society is experiencing have made it the responsibility of professors and researchers to find appropriate and effective solutions to these issues, and among those calamities that our societies faced was the problem of the epidemic represented by (Corona-Covid-19)

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Publication Date
Thu Oct 01 2020
Journal Name
العلوم الانسانية والاجتماعية
الاحكام الناشئة عن المنافسة غير المشروعة في نطاق الملكية الصناعية
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Publication Date
Wed Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Secondary Schools Students' Exposure to Risk Factors in Al-Najaf City
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Objective: The study aim to evaluate secondary schools students' exposure to risk factors in Al-Najaf City. Methodology: Descriptive study conducted in Al- Najaf City/Iraq on students at secondary schools, those aged (12-24) years old, for the period from the 13ed of November 2015 and up to 4ed of August 2015. The sample included secondary school from those schools . Data is collected through a constructed questionnaire, reliability and students (intermediate and secondary) (540) student; (270) male and (270) females who are selected randomly content validity process has been determined for the instrument. Dat

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Publication Date
Mon Oct 15 2018
Journal Name
Arab Science Heritage Journal
الجذور الجذور التاريخية للمكتبات ودورها في صناعة الحضارة العربية الإسلامية
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Libraries were and still are the source of science and knowledge in schools, universities and science houses. Therefore, it is a must to briefly display Libraries’

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Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Educational And Psychological Researches
التفكير المزدوج ودوره في تعزيز روح التسامح لدى طلبة الجامعة
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    Sought Current search to know the concepts of modern literature theoretical educational, psychological and social are thinking double and tolerance and the definition of them in the theoretical frameworks of religious, social and psychological to clarify their role in life in general and in university life private and to understand their respective roles in the promotion of the other, and research has included a chapter first to identify the importance and the objectives and terms Search in detail, and a chapter of a second frameworks and theoretical literature of concepts ranging from religious heritage in Islam and other religions, especially the concept of tolerance, then look at social, psy

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