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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
Sat Sep 01 2018
Journal Name
Polyhedron
Novel dichloro (bis {2-[1-(4-methylphenyl)-1H-1, 2, 3-triazol-4-yl-κN3] pyridine-κN}) metal (II) coordination compounds of seven transition metals (Mn, Fe, Co, Ni, Cu, Zn and Cd)
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Publication Date
Tue Jun 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
دراسة مقارنة بين بعض الطرائق الحصينة في تقدير معلمات انموذج الانحدار الخطي باستخدام اسلوب المحاكاة التجريبي في حالة وجود بيانات تتضمن مشاهدات شاذة
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In linear regression, an outlier is an observation with large residual.  In other words, it is an observation whose dependent-variable value is unusual given its values on the predictor variables. An outlier observation may indicate a data entry error or other problem.

An observation with an extreme value on a predictor variable is a point with high leverage. Leverage is a measure of how far an independent variable deviates from its mean. These leverage points can have an effect on the estimate of regression coefficients.

Robust estimation for regression parameters deals with cases that have very high leverage, and cases that are outliers. Robust estimation is essentially a

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Publication Date
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
New Records of Non-Diatom Algae in Aquatic Habitat along Greater Zab River Path from Bekhma to Gwer District in Erbil Province, Iraq
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A study of non-diatom algal species composition in twelve sites from Greater Zab River path within
Erbil Province, was carried out from April 2021 to January 2022 with monthly sample collection in twelve studied sites. Among them site 4,5,6,7 and 9 are the first for algal study in this area. The 112 different species of algae belong to 33 genera, 25 families, 13 orders and 4 divisions have been identified. The predominant genera included Spirogyra and Cosmarium 17, 8 taxa respectively. 13 taxa were new recorded to Iraqi
Kurdistan algal flora and 9 of them were new recorded to Iraqi algal flora: Botryosphaerella sudetica, Muriella magna, Gloeotaenium loitlesbergianum, Apiocystis brauniana, Anabaena oscillarioides, C. distentum

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Publication Date
Wed Mar 25 2026
Journal Name
Journal Of Physical Education And Public Health
أثر الأسلوب القائم على القيود في تعلم مهارة الرمية الحرة وتحسين دقة التصويب في كرة السلة لدى طالبات كلية التربية البدنية وعلوم الرياضة
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يهدف البحث الحالي إلى التعرف على أثر الأسلوب القائم على القيود في تعلم مهارة الرمية الحرة وتحسين دقة التصويب في كرة السلة لدى طالبات كلية التربية البدنية وعلوم الرياضة. استخدمت الباحثة المنهج التجريبي بتصميم المجموعتين )التجريبية والضابطة( مع القياسين القبلي والبعدي، حيث تكون مجتمع البحث ) من ) 100 ( طالبة، وتم اختيار عينة مكونة من ) 30 ( طالبة تم توزيعهن عشوائيا إلى مجموعتين بواقع ) 15 طالبة لكل مجموعة. خضعت المجمو

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis and characterization Studies of Metal Complexes with Schiff base derived from 4-[5-(2-hydoxy-phenyl)-[1,3,4-oxadiazol-2-ylimino methyl]-1,5-dimethyl-2-phenyl-1,2-dihydro-pyrazol-3-one
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New metal complexes of the ligand 4-[5-(2-hydoxy-phenyl)-[1,3,4- oxadiazol -2-ylimino methyl]-1,5-dimethyl-2-phenyl-1,2-dihydro-pyrazol-3-one (L) with the metal ions Co(II), Ni(II), Cu(II) and Zn(II) were prepared in alcoholic medium. The Schiff base was synthesized through condensate of [4-antipyrincarboxaldehyde] with[2-amino-5-(2-hydroxy-phenyl-1,3,4- oxadiazol] in alcoholic medium . Two tetradentate Schiff base ligand were used for complexation upon two metal ions of Co2+, Ni2+, Cu2+ and Zn2+ as dineucler formula M2L2.4H2O. The metal complexes were characterized by FTIR Spectroscopy, electronic Spectroscopy, elemental analysis, magnetic susceptidbility measurements, and also the ligand was characterized by 1H-NMR spectra, and m

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Publication Date
Fri Sep 01 2023
Journal Name
Journal Of Medicine And Life
Potential anti-obesity effects of two-graded doses of Iraqi <i>Hibiscus tiliaceus</i> leaves extract, alone and in combination with orlistat, on high-fat diet-induced obesity in male rats
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Publication Date
Thu May 25 2023
Journal Name
Results In Chemistry
Synthesis and characterization of (E)-4-(((4-(5-mercapto-1, 3, 4-oxadiazol-2-yl) phenyl) amino) methyl)-2-methoxyphenol as a novel corrosion inhibitor for mild-steel in acidic medium
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Metal corrosion is a destructive process for many industrial operations, including oil well acidizing and acid pickling. Therefore, numerous efforts made by many researchers to control the steel corrosion. In the present work, A (E)-4-(((4-(5-mercapto-1,3,4-oxadiazol-2-yl) phenyl) amino) methyl)-2-methoxyphenol (MOPM) has been synthesized and characterized as a new corrosion inhibitor for mild steel in 0.1 M hydrochloric acid. FTIR and 1 HNMR were used in the diagnosis of MOPM, while electrochemical polarization technique was employed to test the performance of inhibitor at various temperatures and inhibitor concentrations. Electrochemical studies showed that MOPM acts as a mixed-type inhibitor with a maximum inhibition efficiency of

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Publication Date
Tue Aug 04 2020
Journal Name
Indonesian Journal Of Pharmacy
Design and Synthesis of Novel Derivatives of 4-(6-(4-Substituted Phenyl)-7H-[1,2,4] Triazolo[3,4-b][1,3,4]Thiadiazin-3- yl) Phenol as a Potent Inhibitor of Tubulin with Antitumor Activity
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Publication Date
Sun Jan 01 2023
Journal Name
Results In Chemistry
Synthesis and characterization of (E)-4-(((4-(5-mercapto-1, 3, 4-oxadiazol-2-yl) phenyl) amino) methyl)-2-methoxyphenol as a novel corrosion inhibitor for mild-steel in acidic medium
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Publication Date
Fri Dec 01 2023
Journal Name
Case Studies In Chemical And Environmental Engineering
Removal of copper from a simulated wastewater by electromembrane extraction technique using a novel electrolytic cell provided with a flat polypropylene membrane infused with 1-octanol and DEHP as a carrier
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