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
يعيش المجتمع العالمي أزمات بنيوية ونسقيه عميقة واختلالات وظيفية أسهمت في تنامي مظاهر الصراع المختلفة واشتداد تفجر الأزمات الهوياتية وتزايد الامراض الاجتماعية المقضة للعيش المشترك والمربكة لمظاهر التعايش والتآلف مع لجوء إنسان العصر الحالي الى التقوقع والاحتماء والانزواء تحت هويات ضيقة ونحل صغيره في مشهد يظهر مدى تراضي شبكة العالقات الاجتماعية على أداء وظائفها وأصبح عندها الاغتراب والقلق واللاتضامن والع
... Show MoreThe insect is diagnosed and named by the National Center of Biotechnology Information (NCBI), USA as the Mint leaf Beetle Chrysolina herbacea alnadawi (Duftschmid, 1825), (Coleoptera: Chrysomelidae). The diagnosis was performed depending on the DNA analysis by 73% similarity with Chrysolina herbacea (Duftschmid, 1825) sequence, In the present study. It is recorded as a new insect pest on mint plant Mentha puleguim (L,1753) (Lamiaceae). DNA analysis confirmend that it is recorded for the first time in Iraq and the Arab world as well as the Middle East. Those insects were observed initially during August 2017 in residential gardens of Al-Bonooq district in Baghdad / Iraq.
Strong and ∆-convergence for a two-step iteration process utilizing asymptotically nonexpansive and total asymptotically nonexpansive noneslf mappings in the CAT(0) spaces have been studied. As well, several strong convergence theorems under semi-compact and condition (M) have been proved. Our results improve and extend numerous familiar results from the existing literature.
لما كانت الوظيفة الأساسية للغة هي الوظيفة التواصلية ، أو التبادل الكلامي بين المخاطب والمستمع ، فكان لا بد لهذه الوظيفة من آليات – لغوية وبلاغية – يستعملها المتكلم أو المرسل للخطاب الأدبي لتوجيه ذهن السامع أو المخاطب نحو ما يطرحه من أفكار ، ورؤى ، واقناعه عن طريق التواصل ، بمضمون الخطاب واستلزام سرعة الانجاز ، وتأسيساً على ذلك جاء هذا البحث لبيان هذه الآليات في الخطاب القرآني متمثلاً في سور الطور
... Show MoreColor in the fantasy child theater represents a psychological and sematic symbol in conveying the connotations and clarifying meanings being an exciting and clarifying means. The researcher felt the necessity of shedding light on the color semiotics in the theater shows presented for children which are characterized by fantasy atmospheres and the ability to employ the color semiotics that goes along with the nature of the Iraqi theater shows through the following question:
What is the extent of the representation of the color significance of the mark shown in the fantasy theatrical show presented to the Iraqi child?
The aim of the research is:
Exposing the color utilization and its s
... Show Moreيتناول البحث جزئية من جزئيات موضوع الفسخ المبتسر للعقد
شكلت السيطرة العثمانية على العراق حقبة تاريخية مهمة ، حيث وضعت فيها ركائز عدد كبير من الأنظمة الأدارية فغدت الأساس للتنظيمات فيما بعد ومنها الإجراءات الإدارية والقانونية وسبل معالجتها لآزمة الأراضي في بغداد1938-1932.
The follower of the art of Arabic calligraphy accurately identifies three prominent dimensions that have framed the dimensions of this art, the functional dimension and the aesthetic dimension, the last of which is the expressive dimension, as it is an art that does not exhaust its aesthetic and indicative purposes because of its possibilities and characteristics that help it to form with any entity designed by calligrapher, with the expressive dimension of the most important of those The dimensions that can be studied within multiple variables, the most important of which are the significance of the text, the spatial and formal organization of the calligraphic functions and the power of the idea from which the calligraphic formation eme
... Show MoreSince the early ages, scientists have been keen on the second source of Islamic law, namely the hadith of the Prophet. They also took from the less disciplined narrators, but they chose from their conversations a selection, and for this some prominent narrators who can be considered that Ibn Habban has been hardened to weaken them. Narrators who avoided Ibn Habban novel They are not true because Ibn Habban neglected her and left her to hurt some narrators who are confident in themselves