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
In this research, carbon nanotubes (CNTs) is prepared through the Hummers method with a slight change in some of the work steps, thus, a new method has been created for preparing carbon nanotubes which is similar to the original Hummers method that is used to prepare graphene oxide. Then, the suspension carbon nanotubes is transferred to a simple electrode position platform consisting of two electrodes and the cell body for the coating and reduction of the carbon nanotubes on ITO glass which represents the cathode electrode while platinum represents the anode electrode. The deposited layer of carbon nanotubes is examined through the scanning electron microscope technique (SEM), and the images throughout the research show the
... Show MoreThe present study aims at knowing the effect of Woods' model in correcting the geographical missUnderstanding for first stage students. In order to realize the objective of this study, the researcher used an experimental design with partial adjustment which is experimental group with another control group. The research is confined to the first four chapters of the boon of the principles of geography to be studied for the first stage in the academic year (2010/2011) in Iraq. The researcher chooses purposely the chose a staple form the first stage in Hay Al-Jama'a School for boys, in order to apply the experiment. The total number of the sample was (60) students who were distributed randomly as (30)per group. The researcher matched two gro
... Show MoreThe Department of Art Education in the College of Fine Arts is one of the educational institutions that aims to prepare teachers specialized in teaching art education in secondary schools and other educational institutions, which forces those in charge of preparing the curricula for this section and developing it, taking into account the rapid scientific and technological development. And the subject (Music Appreciation) is one of the subjects taught for the third grades in Art Education departments, and through the exploratory study carried out by the researcher it became clear to him that the Faculties of Fine Arts agreed to define their educational objectives and outputs in the subject (Music Appreciation) in Art Education departments
... Show Moreسعى البحث الحالي الى التعرف على بعض الاضطرابات السلوكية والانفعالية وعلاقتها بالاستعمال المفرط للالعاب الالكترونية لدى تلاميذ المرحلة الابتدائية, إذ يواجه التلاميذ مشكلات سلوكية عديدة ،تظهر من خلال تعاملهم مع اقرانهم في البيت او في المدرسة والتي قد تتطور عند بعضهم وتتحول الى اضطرابات نفسية،مما يؤدي بهم الى ضعف التعلم وسوء التوافق في حياتهم المدرسية ويصبحون عُرضة للا صابة بالامراض النفسية ،إذا لم يتم تشخ
... Show MoreSn effect on the phase transformation behavior, microstructure, and micro hardness of equiatomic Ni-Ti shape memory alloy was studied. NiTi and NiTiSn alloys were produced using vacuum induction melting process with alloys composition (50% at. Ni, 50% at.Ti) and (Ni 48% at., Ti 50% at., Sn 2% at.). The characteristics of both alloys were investigated by utilizing Differential Scanning Calorimetry, X- ray Diffraction Analysis, Scanning Electron Microscope, optical microscope and vicker's micro hardness test. The results showed that adding Sn element leads to decrease the phase transformation temperatures evidently. Both alloy samples contain NiTi matrix phase and Ti2Ni secondary phase, but the Ti2Ni phase content dec
... Show MoreResearch aims at evaluating the quality of the teaching skills of math teachers in junior high / scientific branch from their point of view.
The researchers prepared for this purpose a quality of teaching skills standards questionnaire, It consisted of 72 items distributed on four axis, The research sample was 200 teachers The researchers used statistical methods: the arithmetic mean, standard deviation, variance test, test Shiva , The results showed a statistically significance difference Attributed to the qualification variable in the second axis (Planning for teaching topics) And the absence of statistical difference function,
... Show MoreIslamic Culture face many challenges Such as، Secularism، westrenism، globalism and Colonialism under current attempts For western States and united states of America to dominate on world and Confront all her Opponent Polaris it be clear when U. S. A. Occupied Afghanistan and Iraq and Threatened many Arabic and Islamic States
In this article, the partially ordered relation is constructed in geodesic spaces by betweeness property, A monotone sequence is generated in the domain of monotone inward mapping, a monotone inward contraction mapping is a monotone Caristi inward mapping is proved, the general fixed points for such mapping is discussed and A mutlivalued version of these results is also introduced.