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 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.

KE Sharquie, SA Al-Mashhadani, AA Noaimi, WB Al-Zoubaidi, Our Dermatology Online/Nasza Dermatologia Online, 2015 - Cited by 10

Pilot-scale dead end microfiltration membranes were carried out to determine the feasibility of the process for treating the oily wastewater which discharge from some Iraqi factories such as power station of south of Baghdad and the general company of petrochemical industries. Polypropylene membranes (cylindrical shape) with different pore diameters (1 and 5 micron) were used to conduct the study on micromembrane process. The variables studied are oil concentration (100 – 1000 ppm), feed flow rate (20 – 40 l/h), operating temperature (31 – 50°C) and time (0 – 3 h). It was found that the flux increases with increasing feed flow rate, temperature and pore size of membrane, and decreases with increasing oil concentration and operating

Background: The main objective was to compare the outcome of single layer interrupted extra-mucosal sutures with that of double layer suturing in the closure of colostomies.

Subjects and Methods: Sixty-seven patients with closure colostomy were assigned in a prospective randomized fashion into either single layer extra-mucosal anastomosis (Group A) or double layer anastomosis (Group B). Primary outcome measures included mean time taken for anastomosis, immediate postoperative complications, and mean duration of hospital stay. Secondary outcome measures assessed the postoperative return of bowel function, and the overall mean cost. Chi-square test and student t-test did the statistical analysis..

Resu

Micro metal forming has an application potential in different industrial fields. Flexible tool-assisted sheet metal forming at micro scale is among the forming techniques that have increasingly attracted wide attention of researchers. This forming process is a suitable technique for producing micro components because of its inexpensive process, high quality products and relatively high production rate. This study presents a novel micro deep drawing technique through using floating ring as an assistant die with flexible pad as a main die. The floating ring designed with specified geometry is located between the process workpiece and the rubber pad. The function of the floating ring in this work is to produce SS304 micro cups with profile

KE Sharquie, AA Khorsheed, AA Al-Nuaimy, Saudi Medical Journal, 2007 - Cited by 91

Dora petroleum refinery waste water is the one of the important source of pollution by priority pollutant aromatic compound discharged to Tigris river in Iraq. the station has waste water treatment unit contains many treatment subunits The most important sub units is :skimmer units ,physiochemical unit ,daf unit, biological unit. The aim of research project is to study the ability of unit to remove the priority pollutant aromatic compound and follow up these compounds in river to study ability of river to self removal. A solid phase extraction (SPE) followed by high performance liquid chromatography-ultra violet (HPLC-UV) technique is depicted for the quantitative estimation of benzidines and phenols. Experimental studies were performed to