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.

This study has came as a result to discover on the references of the educational theories which leads the professors in the educational art departments in the Iraqi universities through knowing these ideological references indeed in an important slice of the society. This slice is: the members of professoriate. The study goal knows the ideological references to these theories for the professors in these departments.
In order to approve the research's goals. The researcher has selected a sample contains (50) professoriate members in these departments in the Iraqi universities which they have the educational art profession among the next scientific degrees (assistant teacher. teacher. assistant professor & professor).
The resea

Many studies have recommended implying the skills and strategies of creative thinking, critical thinking, and reflective thinking in EFLT curriculum to overcome EFL teaching-learning process difficulties. It is really necessary to make EFL teachers aware of the importance of cultural thinking and have a high perception of its forces. Culture of thinking consists of eight cultural forces in every learning situation; it helps to shape the group's cultural dynamic. These forces are expectations, language, time, modeling, opportunities, routines, interactions, and environment. This study aims to investigate EFL student-teachers’ perceptions of cultural thinking. The participants are selected randomly from the fourth-stage students at the D

Soil is considered one of the main factors of subsidence phenomena which
became continually happen in Baghdad (Ghazalia, Ameria, and Hay al-Amyl)
causing bad effects as shortage of drinking water, traffic jam and formation
swamps.
This thesis depends on soil study to a depth 15 meters, due to its
importance in subsidence. This done through specifying its chemical physical
properties.
Soil within Iraq climate, in case of water stopping for any reason it contract
and shrink away especially when it exposed to high pressure these factors
finally caused subsidence. In case of leakage underground water or that of
damaged water pipes this will contribute to chemical reactions which damage soil
structure and incr

The study aimed to identify career engagement among school principals, the researcher used descriptive approach and reached the study sample (230) school, principals. The researcher instruments used: career engagement, has been checked and face validity, and construction and consistency of the instruments using internal consistency Cronbach's alpha The study came to the following findings: - The degree of career engagement among school principals was (29.0200) this refers to a higher level, compared with the theoretical average of (27) and the study showed that the results showed no significant statistical differences between school principals in the level of career engagement due to the variable sex.

A total of 20 raw milk samples were used as the fouling agent for evaluating the bacteriological effectiveness of cleaning and sanitizing of domestic milking equipment by using ozonated water at 0.5 ppm comparing to the warm water at 55! for 5 minutes respectively. The mean values of total aerobic bacteria, Coliform and E.coli that present on the plastic and stainless-steel containers after using the raw milk as fouling agent were 3.4×10-6 , 6.7x10-5 and 5.8×10-3 cfu/cm2 respectively , after cleaning the stainless steel containers by the ozonated water the mean values of total aerobic bacterial counts, Coliforms and E.coli bacteria were reduced to 1.2×10-6, 4.7×10-5 and 3.3×10-3 CFU/cm2 respectively. while after cleaning by the warm wa

Background: Consideration of mandibular third molar is important from orthodontic perspective due to several factors such as, lower anterior arch crowding, relapse in lower anterior region, interference with uprighting of mandibular first and second molars during anchorage preparation and molar distalization. The aims of this study were to assess of gender differences in the mandibular third molar position and compare and evaluate whether there is any differences in the results provided by CT scan and lateral reconstructed radiograph. Materials and Methods: The sample of present study consisted of 39 patients (18 males and 21 females) with age range 11-15 years. CT images for patients who were attending at Al Suwayra General Hospital/the C

Air pollution evaluation of the operational processes in the East Baghdad oil field was carried out. The analysis was carried out by ICP-MS technique. Total Suspended Particles (TSP) air load was higher than Iraqi Standards and world international allowable limits of World Health Organization. The mean concentrations of gases carbon monoxide, carbon dioxide, sulfur dioxide, in the air were within national and world standards, while the mean concentration of nitrogen dioxide was higher than standard limits. The air of the study area is considered a good quality for CO, CO2 and NO2 with no health effect, while it is hazardous for TSP that have serious risk for people with respiratory disease. The mean concentrations of Cd, Cr, Cu and

The depletion of petroleum reserves and increasing environmental concerns have driven the development of eco-friendly asphalt binders. This research investigates the performance of natural asphalt (NA) modified with waste engine oil (WEO) as a sustainable alternative to conventional petroleum asphalt (PA). The study examines NA modified with 10%, 20%, and 30% WEO by the weight of asphalt to identify an optimal blend ratio that enhances the binder’s flexibility and workability while maintaining high-temperature stability. Comprehensive testing was conducted, including penetration, softening point, viscosity, ductility, multiple stress creep recovery (MSCR), linear amplitude sweep (LAS), energy-dispersive X-ray spectroscopy (EDX), F