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
The cinematic story depends on many construction techniques that together constitute the story features technically and the secondary events are considered one of these basic techniques that are directly affected by the employment mechanisms inside the cinematic achievement. This subject initiated the two researchers to decide the title of the research: (Mechanisms of Employing Secondary Event in Cinematographic Discourse). The research is divided into an introduction that included the problem details, the aim and defining the terms used. The first section was the act and the event in the cinematic story, which addressed the relation between the act and the event and the nature of the simulation that tries to ascend the human act
... Show MoreAeromonas salmonicida is a fish pathogen and recognized to cause a variety of diseases in humans. There are a few information about A.salmonicida in Iraq and there is no any previous molecular study on it. During the period of December 2017 to May 2018; Sixteen isolates of the A. salmonicida were isolated and identified from 300 common carp (Cyprinus carpio) fishes stomach in aquarium of Erbil city/ Iraq by using manual, automated Vitek 2 compact system, and confirmed by PCR using gene TonB-dependent siderophore (364bp). Antimicrobial susceptibility was determined by disk diffusion method and the results found that all isolates 100% susceptible to imipenem, 100% resistant to nalidixic acid and variable resistan
... Show MoreThe research goes to clarifying the system of values in dialogue with the violator through an inspection of our cultural heritage, and our inherent religious values. Al-Rashidah, and this position is represented in their various and varied dialogues with the Kharijites, whether that was at the beginning of their appearance - as is the case in the dialogue of Ali and Ibn Abbas, may God be pleased with them - or after the formation of their teams and the strength of their thorns, as in the dialogue of Ibn al-Zubayr and Jabir bin Abdullah, may God be pleased with them.
In these dialogues, I found important values in the dialogue, which it is good to draw upon and work on, especially with the extremist currents in our tim
... Show Moreهدف البحث الى إعداد تمرينات تعليمية بأسلوب التمرين المتغير واثره في تعلم مراحل فعالية الوثب العالي, واستخدمت الباحثون المنهج التجريبي على عينة من (20) طالبة في المرحلة الرابعة جامعة بغداد كلية التربية البدنية وعلوم الرياضة للبنات شعبة ( ب), مقسمين الى مجموعتين تجريبية وضابطة , واستخدم الباحثون منهج تعليمي بأسلوب التمرين المتغير للمجموعة التجريبية لمدة (6 أسابيع) بواقع وحدتين تعليمية في الأسبوع , واستنتجت
... Show MoreThe research aims at the scholars’attention to the importance and role of Arab Muslim women through books and historical studies that historians and scholars have taken up like Ibn Al-Jawzi (597 AH) and his book Safwat Al-Safwa, where he presented the conduct of worship and their words and deeds, and explained to women worshipers other aspects of their lives, such as the scientific aspect Crafts and works as well as their prominent role in preaching and religious guidance, and the impact of this on their morals and qualities. This study showed the strength of the personality of women and their high interest in worship. The importance of the study lies in knowledge.The research followed the role of Muslim women to carry t
... Show MoreThe harsh human suffering experienced by the Andalusians were a religious conflict and racist impact on all aspects of public life. The religious factor most important factors that determined the nature of the hostile relationship between the Andalusian and Castilian, Castile has sought to make them Christians by force through laws that deprived them of all their rights. In spite of the large number of those laws, the authority admitted inability to subdue the Andalusians to its will through the issuance of the final decree of expulsion.
The basic goal of human creation is worship, the Almighty stated: { I created the jinn and mankind only to worship Me} Al-Dhariyat 56. The basic worships by which we approach Allah Almighty are the praying and zakat, that they are significant because the praying and zakat mostly come together in numerous Qur’anic verses. Being the praying is a Physical worship while zakat is a financial devotion, they have many educational effects explained by the writer Muhammad Darwaza in his interpretations of these two pillars of Islam that he has chosen them to be the subject of this research
Between 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
One of the most important problems of IRAQI HEALTH MINISTRY and all healthy instruments in IRAQ is Chronic Diseases because it have a negative effects on IRAQI population, this is the aim of our study ,to specify the important Chronic diseases which make the population fell weakly, they are six diseases as the IRAQ ministry of health specified ( Diabetes, blood pressure diseases ,Brain diseases , Cardiology, Asthma, epilepsy) we got these data from IRAQI HEALTH MINISTRY ,bureau of planning and studies ,for the period 2009-2012,as monthly observations , represent sum of peoples have chronic diseases in Baghdad .
Our research obj
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