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 stage of the establishment of the Alawite state in tabaristan was one of the most important stages in the history of the Shiite sect in Iran
The aim of this research is to calculate mass transfer coefficient, kd, during cathodic protection of low carbon steel in neutral seawater (3.5% W/V NaCl in distilled water with pH = 7). Two types of cathodic protection were used:
First: Sacrificial anode cathodic protection (SACP) were a pipeline of steel carrying seawater using zinc as a sacrificial anode and with variable temperatures ranged (0 – 45oC) and volumetric flow rate ranged (5 – 900 lit/hr). It was found that the kd increases with increasing temperature and volumetric flow rate of seawater, where kd ranged (0.24×10-6 – 41.6×10-6 m/s).
Second: Impressed current cathodic pr
... Show MoreIn this paper the use of a circular array antenna with adaptive system in conjunction with modified Linearly Constrained Minimum Variance Beam forming (LCMVB) algorithm is proposed to meet the requirement of Angle of Arrival (AOA) estimation in 2-D as well as the Signal to Noise Ratio (SNR) of estimated sources (Three Dimensional 3-D estimation), rather than interference cancelation as it is used for. The proposed system was simulated, tested and compared with the modified Multiple Signal Classification (MUSIC) technique for 2-D estimation. The results show the system has exhibited astonishing results for simultaneously estimating 3-D parameters with accuracy approximately equivalent to the MUSIC technique (for estimating elevation and a
... Show MoreThe report includes a group of symbols that are employed within a framework that gives a language of greater impact. This research discusses the problem of the semiotic employment of religious symbols in press reports published in the electronic press across two levels: Reading to perceive the visual message in its abstract form, and the second for re-understanding and interpretation, as this level gives semantics to reveal the implicit level of media messages through a set of semiotic criteria on which it was based to cut texts to reach the process of understanding and interpretation.
The report includes a group of symbols that are employed within a framework that gives a language of greater impact. This research discusses the p
... Show MoreComprehensive automobile insurance is considered as an important insurance which is managing by National Insurance Company due to the continuous accidents the company is endeavoring to this market not for trading motives only but also to increase the insurance awareness of people and insurance benefit for other insurance portfolios .On this basis the researcher had chosen her subject ( obstacles in marketing comprehensive automobile Insurance policy ) the company faces several obstacles and limitations in marketing the policies of this portfolio due to certain factors and influences beyond the mainly connected with the reduction of marketing programmes of the company . the aim of this study is to shade the light upon the internal factors
... Show MoreWastewater treatment plants operators prefer to make adjustments because they are more cost effective, to use the existing tank instead of building new ones. In this case an imported materials would be used as bio-loads to increase biomass and thus maintain efficiency as the next organic loading increases.In the present study, a local substance "pumice stone" was used as a biological carrier in the aeration tank, and the experiments were carried out in five stages: without biological carriers, filling ratio of 4%,10%,20%, and25% with pumice stone, the maximum organic loading at each stage (1.1884, 1.2144, 1.9432, 2.7768, 3.3141)g BOD /l.d respectively.Other experiments were carried out to determine the best filling ratio, the SS remova
... Show MoreIn this study, the CR-39 detector technique was used, to estimate the uranium concentration from the soil in midland refineries Company (Doura refine (, Baghdad, Iraq. Uranium concentrations in soil samples have been measured using solid state nuclear track detector type CR-39. Nine soil samples were collected from different areas within the Doura refinery and other soil samples were collected form Abu Tayara Street and ALshortaa District outside the refinery for comparison. The results showed variable values for uranium concentrations. The average value of uranium concentration was found to be 0.37 ppm in doura refinery. For areas outside the refinery, the concentration of uranium was 0.008 ppm. Thes
... Show Moreمشكلة البحث:
يبقى الفن ولا زال في جميع حالات التعاقب البشري ومراحل التطور الانساني الاكثر انطلاقة وتميزاً في التعبير عن واقع الانسان وعن مشاعره وانفعالاته وافكاره ذات الصلة بتأثيرات البيئة المحيطة به.
والفن ولاسيما (الرسم) يمثل وسيلة من وسائل التعبير الفني بل يكاد يكون الرسم وسيلة الانسان الاولى التي عبر فيها بخطوط مرئية عن مجالات حياته وعلاقته بالبيئة التي عاش فيها، ويقينا
... Show MoreThe fact of having Journalism being open to people from different orientations professions, working as journalists requiring protection just to spread corruption, is one of the biggest threats faced by journalism.
Journalists noticed the spread of unprincipled journalists with no journalistic ethics amongst them, they tried to protect their profession from these corrupt outsiders who might annihilate the mighty of journalism. The principles of the journalism profession known as journalistic ethics, are one the most important formulations of the law concluded by the journalists and those concerned by the the profession, they were then published in public in order to prove their professionalism, especially for those who don’t und
... Show More