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 Arab woman expressed the life of oppression that she suffers from in her masculine environment, as she expressed her linguistic abilities with eloquence and intelligence, as she did not neglect philosophy, wisdom,
Islam is a religion that God wanted to be a platform emerges from human steps in various walks of devotional and economic life, etc, so it went Islam, guids human beings being as successor of God on earth.
The result that the worship of man for the Lord, which is one of the reconstruction of the land that is the secret of the sustainability of human life on the ground, often urged the Sunnah on the reconstruction of the earth and the importance of planting them and paired the reconstruction work that obtained by the human reward which would Allah his home in the Hereafter, There construction of the earth does not involve just planting them; it takes many forms Maintaining them and not marring the form of reconstruction and
... Show MoreWielands Hauptwerk die Geschichte des Agathon (1766/73,1794) ist
der wichtigste Roman der Aufklärungsepoche (1720-1785). Die Verlegung der
Handlung in die Antike widerspiegelt die kulturelle Blüte der vorbildhaften Zeit
zwischen 5. und 4. Jhd. v. Chr.
Beim Lesen des Romans findet man unzählige (über 70) Namen aus der
Antike; von Herrschern, Strategen, Philosophen, Dichtern, Künstlern . . . etc,
woüber man unbedingt informiert werden muss, um deren Zusammenhang in der
Geschichte zu verstehen. Vorübergehend erwähnte Personennamen gibt Wieland
meistens als Beispiel für eine Situation oder ein Verhalten. Dies gab mir den
Anstoß, die wichtigsten Figuren
... Show MoreGod Almighty sent down the Noble Qur’an to guide people in all areas of their lives, including the field of functional business.
Objective(s):To evaluate the quality of life among secondary and to find out the relationship between students'quality of life and their socio-demographic characteristics of age, gender, residence, marital status, father's and mother's education, and family financial status in Kirkuk City. Methodology: A cross-sectional study is conducted on (100) studentwho are boys and girls aged(13 to 24) years old. These subjects are studying at secondary schools in Kirkuk City.The study is carried out at secondary schools in Kirkuk City from 7th July 7th 2014 to May 7th 2015. A questionnaire is constructed for the purpose
Praise be to God, Lord of the Worlds, and prayers and peace be upon our master and beloved Muhammad and all his family and companions. As for what follows:
اسباب تفرد استخدام خط النسخ في تصميم الحروف الطباعية
The aim of this research is to explore the time and space distribution of traffic volume demand and investigate its vehicle compositions. The four selected links presented the activity of transportation facilities and different congestion points according to directions. The study area belongs to Al-Rusafa sector in Baghdad city that exhibited higher rate of traffic congestions of working days at peak morning and evening periods due to the different mixed land uses. The obtained results showed that Link (1) from Medical city intersection to Sarafiya intersection, demonstrated the highest traffic volume in both peak time periods morning AM and afternoon PM where the demand exceeds the capacity along the link corridor. Also, higher values f
... Show MoreThe study present a detailed description of the new violent situation that those women faced after 2003 in Iraqi society and the effect of such violence and security breaking down on minority women perception and feeling of bonding or adaptation with this society and how they look to the aaceptance of the society to them and their minority group as a whole. In addition to the impact of these social changes after 2003,on the women rights and personal freedom. One of the aims of the study is to provide data base to be used when efforts present to put a policies or programs for supporting the minority women. Another aim is to point out and define the violations commited on the rights of those women. The field survey included 2100 women from
... Show MoreDesigning cloth is a part from culture and civilization of the area of every state to prove its being in all times because it is grown with Man to establish both goals: usefulness and beauty.It is necessary that designer puts in his mind the importance of the designing sources that he derives his designs from , because those sources are also important in that time especially :The Iraqi Ancient Civilization , the Islamic Civilization and Iraqi Folklores . Not to use the cloth sources that doesn't have well known roots in addition to lacking of elements and bases of balance in its different aspects. In conclusion to that studying research subject comes. (Balance Role in designing cloth curtains) The idea or the problem of the research is t
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