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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 Jul 09 2023
Journal Name
Journal Of Engineering
Effect of Polymers on Permanent Deformation of Flexible Pavement
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The permanent deformation of flexible pavement represent serious problem in hot climate region. Numerous efforts are devoted to mitigate this distress such as modifying asphalt binder by polymers. The present study demonstrate the effect of utilizing four types of polymers to reduce the permanent deformation, these polymers are Polyethylene Wax (PEW), Styrene Butadiene Rubber (SBR), Ethylene Propylene Dien Monomer (EPDM) and Ethylene Vinyl Acetate (EVA). The prepared mixtures composed of 4.9 % of 40/50 asphalt binder, 12.5 mm nominal aggregate maximum size and limestone dust as filler. The permanent and resilient strains have been recorded when the cylindrical specimens, 101.6 mm in diameter and 203.2 mm in height, tested by repeated loa

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Publication Date
Thu Jun 16 2022
Journal Name
Al-khwarizmi Engineering Journal
Intelligent Tuning Control of two Link Flexible Manipulator with Piezoelectric Actuator
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This paper represents an experimental study on the application of smart control represented by the use of the fuzzy logic controller. Two-link flexible manipulators that are used in airspace and military applications are made of flexible materials characterized by low frequency and damping ratio. To solve this problem, this paper proposes the use of smart materials (piezoelectric transducers), where each link is bonded with a pair of piezoelectric transducers that act as a sensor and another as an actuator. As the arm vibrates because of the movement generated by the motor, this voltage is controlled by a regulator inside the LABVIEW® 2020 software and sends the output control voltage to the piezoelectric actuator. Experimental results

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Publication Date
Thu Jan 16 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Security and confidentiality of information and its impact on the competitive performance of insurance companies: A prospective study for the Iraq insurance company and ALhamraa Insurance company (private)
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The security of information represent the available  protection of  information and its component and guaranty the its safety and confidentiality. The absent or lack or stop of security of information and without maximum benefit may lead to lose confidence and make it burden on the company. So we must protect the company and information from the damages which may lead to the frailer of performance and loses of the company and its workers. So the security of information considered one of the potential  and controlling basis to protect individuals and companies from the damages. To insure the security  and confidentiality of information there are delicate,  proper and trusted ways, like FIRE WALL, PASS WORD, SYPHAR

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Publication Date
Thu May 18 2023
Journal Name
College Of Islamic Sciences
Nouns and attributes And what the Kalamayons termed it
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Many people, especially among the youth or scholars, wonder about the position of Islam or the scholars of faith on the terminology used by scholars of theology in a certain period of time, and then circulated by people throughout the times and to the present day, such as the terms (the old, the maker, the updated, the cause and the cause) and so on, and this What I felt myself while teaching this subject from some of the students, some of whom consider it blasphemy, and some of them consider it an innovation of speech, and so there were many questions about this subject, which led me to write and research it, after relying on God Almighty, although the research is not long due to the nature of This topic on the one hand, and because I d

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Publication Date
Sat Apr 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The diagnosis and determine the level of balance between the time available for life and work: The case study of a sample of doctors hospitals City of Medicine
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Purpose: The diagnosis and determine the level of balance between the time available for life and work with the doctors in the hospitals of t the six hospitals in the City of Medicine.

Design / methodology / Approach: It has been relying on ready-scale, to make sure the diagnosis and determine the level of balance between the time available for life and work, where they were distributed on Form 42 doctors in the six hospitals in the City of Medicine, were analyzed by software (Nvivo and SPSS v.22).

Results: The results showed that there is a good level of balance between the time available for life and work with the doctors.

Research limitations: The diffi

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Divorce and its effects on women rights - A field study in Baghdad city / ALMADAIN COURT
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The problem of divorce from the phenomena that characterized the nature of privacy,
although their impact beyond the individual to include the community as a whole, the parties
to the relationship affected by divorce caused them harm moral and material for a long time,
resulting imbalance in the personal relationship and family and social relations because of the
high divorce rates, particularly in Iraq high rates of 28690 thousand cases in 2004 to 59 515
thousand cases in 2011 and an increase of more than (100%) during the period above, and this
rise caused by aggravation of many of the problems led the reasons for social, economic and
incompatibility spouses, health and lack of reproduction, not spending The wife a

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Publication Date
Mon Feb 18 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of Proceedings External Oversight on Investment Budget Projects for local Governments: "Applied Research in The Government of The Province of Dhi Qar local"
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The investment budget represents a stage of the investment decision in service units, and the preparation and implementation needs to be a complement of the same planning part, because the planning does not end with the development of the plan, but includes a follow-up implementation, so it has to be effective and efficient oversight of the estimates and procedures for disbursement of funds approved for investment projects, The problem with research in that local governments suffer from the presence of Allkaat and problems facing the implementation of the investment budget projects due to the adoption budget items which can not be measured the efficiency of the performance of these units of government by, and shortcomings in the control

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Publication Date
Wed Feb 02 2022
Journal Name
مجلة جامعة الانبار للغات والاداب
جوهر التزام الطبيب بإعلام المصاب بفيروس كورونا
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ان موضوع الالتزام بالاعلام بشكل عام ليس بالموضوع الحديث في المجال الطبي ، اذ ان العلاقة بين المريض والطبيب معروفة منذ القدم ، ورتبت هذه العلاقة منذ نشأتها التزامات على عاتق الطبيب لصالح المريض ، وهذه الالتزامات هي في الحقيقة تشكل حقوقاً للمريض ، وتكمن حداثة موضوع البحث في جوهر هذه العلاقة وماينبغي على الطبيب تجاه المريض بكوفيد 19 الناتج عن فيروس كورونا المستجد . ويعد الالتزام بالاعلام اولى لبنات هذه العلاقة م

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Relationship between federal budget estimates And actual implementation
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he public federal budget of the state includes estimated figures for state revenues and expenditures for the next fiscal year. The estimation process is one of the main parts of the preparation of the general budget of the state and the accuracy in the estimation of revenues and expenditures of the most important principles that should be based on the process of making estimates and should not overestimate the assessment process to ensure the availability of funds in the future in all cases, which lead to unfair distribution of allocations, so the research aims to study The case of preparing the budget in the Directorate and how to estimate the expenditure in, by the analysis of operating budgets and identify deviations in the implementa

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Educational And Psychological Researches
The Level of Academic Achievement and its Relationship with Some Characteristics of Female Students at College of Education for Girls in Baghdad University: The Level of Academic Achievement and its Relationship with Some Characteristics of Female Students at College of Education for Girls in Baghdad University
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Abstract

Personality is one of the most important elements that should be developed in university student. Thus, we have to develop the positive traits and neutralize the negative traits of students as well as we have to pay attention to the level of student achievement at the same time, the researcher designed a scale to measure the traits of study sample. The research come out with a number of recommendations and proposals, the most important of which Enhancing the positive characteristics of university students in order to reach them to the level of mature personality with mental health. Enhancing the positive role of the high level of achievement by motivating the stude

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