The Study aims to show the role of Flexible Budget in planning and control The Factory over head.

The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.

The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.

The topic of the partnership between the public and private sectors with great interest by researchers around the world after making sure that the process of economic and social development depends on a combination of resources and energies and expertise of both the public and private sectors in the creation and operation of the various projects , the economic development of the growing proved the failure of both sectors in achieving greater economic growth Klaaly separately in many countries , especially developing countries with a socialist approach , led one way or another to adopt most of the countries economic reform programs promoted by international organizations and institutions ( such as the IMF and the World Bank ) of i

This research aims to design a high-speed laser diode driver and photodetector, the result is the
design of the high-speed laser diode driver with a short pulse of 10 ns at 30 KHz frequency and the
delivered maximum pulse voltage is 5.5 mV. Also, its optical output power of the laser diode driver is
about 2.529 mW for the centroied wavelength 1546.7 nm with FWHM of 286 pm and (1270-1610) nm.
The design of the circuit based on bipolar transistor where the input pulse signal is simply generated by
an arduino kit with 15 kHz frequency and then compensated to trigger to small signal amplifier which
was is simply NPN C3355 transistor and the output is a current driver to the laser diode. OptiSystem
software and Electronic

The Bi2Se3 compound was synthesis by fusing initial compounds consisting of
extra pure elements in stoichiometric ratio from elements compound, charged inside
quartz ampoule. The crystal growth of Bi2Se3 carried out using Brighaman technique
process from melting f (Bi+Se ) at temperature of 810 ºC for about 48 hrs. Single crystal
of Bi2Se3 has been grown in direction (211) after slow cooling on account of heat
gradient to zone furnaces at cooling rate (1-3) C/hr. The structure study of the compound
was determined by x-ray diffraction technique, which it has bismuthinite structure and
orthorhombic unit cell with lattice parameters of a=10.2678 Å, b=11.2392 Å and
c=5.1737 Å

Preparation of epoxy/MgO and epoxy/SiO2 nanocomposites is
studding. The nano composites were processed by different nano
fillers concentrations (0, 0.01, 0.02, 0.03, 0.04, 0.05, 0.07 and
0.1 wt%). Epoxy resin and nanocomposites containing different
shape nano fillers of (MgO:SiO2 composites), are shear mixing with
ratio 1:1,with different nano hybrid fillers concentrations (0.025,
0.05, 0.1, 0.15, 0.2 and 0.25 wt%) to preparation of epoxy/(MgOSiO2)
hybrid nanocomposites. Experimental tests results indicate that
the composite materials have significantly higher modulus of
elasticity than the matrix material but the hybrid nanocomposites
have lower modulus of elasticity. The wear rate was decreased in
nanoc

Philosophy of Abstraction and Construction of Space in Contemporary Iraqi Theater Abstract The aesthetic and stylistic features in the theatrical play develop according to the changes of the age and its developments. Stylistic forms different from the prevailing and familiar in the visions of contemporary theatre directors emerged which adopt the removal of traditional awareness in the creation of the visual space of theatrical discourse, through adopting contemporary formats and structures which depend on the abstraction representations in the aesthetic construction of the contemporary theatre show which is one of the prerequisites of the postmodern theater, that produces aesthetic data based on abstract metaphors in the formation of th

Recently, the development of the field of biomedical engineering has led to a renewed interest in detection of several events. In this paper a new approach used to detect specific parameter and relations between three biomedical signals that used in clinical diagnosis. These include the phonocardiography (PCG), electrocardiography (ECG) and photoplethysmography (PPG) or sometimes it called the carotid pulse related to the position of electrode.

Comparisons between three cases (two normal cases and one abnormal case) are used to indicate the delay that may occurred due to the deficiency of the cardiac muscle or valve in an abnormal case.

The results shown that S₁ and S₂, first and second sound of the

Thanks allah and peace be upon our prophet muhammed and upon his family and his
followers……
Love means in holy quran what comes to people s mind nowadays and what it inspired its
signi ficence is related with sensual desire and it means adore and passion .by the waythe
word (ishiq) adore wasn’t mentioned in holy quran which means that both of their bases are
farfrom each oiter in m eaning.
The significance of love means virtue while adore means the excess and desire so adore is
dis praised . as al askari said (died 395h )between love and adore.adore is the strain of desire
to get the purpose from lovers if it was ahuman who intended to make love affairs.
Today both of love and adore changed in their meani

Diamond-like carbon, amorphous hydrogenated films forms of carbon, were pretreated from cyclohexane (C6H12) liquid using plasma jet which operates with alternating voltage 7.5kv and frequency 28kHz. The plasma Separates molecules of cyclohexane and Transform it into carbon nanoparticles. The effect of argon flow rate (0.5, 1 and 1.5 L/min) on the optical and chemical bonding properties of the films were investigated. These films were characterized by UV-Visible spectrophotometer, X-ray diffractometer (XRD) Raman spectroscopy and scanning electron microscopy (SEM). The main absorption appears around 296, 299 and 309nm at the three flow rate of argon gas. The value of the optical energy gap is 3.37, 3.55 and 3.68 eV at a different flow rate o