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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
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
User (K-Means) for clustering in Data Mining with application
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  The great scientific progress has led to widespread Information as information accumulates in large databases is important in trying to revise and compile this vast amount of data and, where its purpose to extract hidden information or classified data under their relations with each other in order to take advantage of them for technical purposes.

      And work with data mining (DM) is appropriate in this area because of the importance of research in the (K-Means) algorithm for clustering data in fact applied with effect can be observed in variables by changing the sample size (n) and the number of clusters (K)

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Baghdad City Seasonal Forecasts Of Monthly Chronic Diseases patients Numbers Using SARIMA Models
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    One of the most important problems of IRAQI HEALTH MINISTRY and all healthy instruments in IRAQ is Chronic Diseases because it  have a negative effects on IRAQI population, this is the aim of our study ,to specify the important Chronic diseases which make the population fell weakly, they are six diseases as the IRAQ ministry of health specified (  Diabetes, blood pressure diseases ,Brain diseases ,  Cardiology, Asthma, epilepsy) we got these data from IRAQI HEALTH MINISTRY ,bureau of planning and studies ,for the period 2009-2012,as monthly observations , represent sum of peoples have chronic diseases in Baghdad .

     Our research obj

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Publication Date
Sat Mar 15 2025
Journal Name
مجلة دراسات وبحوث التربية الرياضية
تأثير تمرينات تعليمية بأسلوب التمرين المتغير في الاداء الفني لفعالية الوثب العالي للطالبات
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هدف البحث الى إعداد تمرينات تعليمية  بأسلوب التمرين المتغير واثره في تعلم مراحل فعالية الوثب العالي, واستخدمت الباحثون المنهج التجريبي على عينة من (20) طالبة في المرحلة الرابعة جامعة بغداد كلية التربية البدنية وعلوم الرياضة للبنات شعبة ( ب), مقسمين الى مجموعتين تجريبية وضابطة , واستخدم الباحثون منهج تعليمي بأسلوب التمرين المتغير للمجموعة التجريبية لمدة (6 أسابيع) بواقع وحدتين تعليمية في الأسبوع , واستنتجت

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Publication Date
Sun May 10 2015
Journal Name
Al-academy
Aesthetics word word Allah in Kufic script design configurations: عادل سعدي فاضل السعدي
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Taken the word the word God itself the task when the Muslim calligraphers because of its holiness and majesty and altitude, so take Calligraphers innovate in their design, which represents the images and forms experiencing them prolific artistic output to highlight the aesthetic value through the use of Kufic script which is one of the most prominent lines his susceptibility diversity decorative Add the possibility of extending the letters in different directions because of the vision calligrapher aesthetic and an investigation is required for the word of the design, so the researcher examined by dividing into four chapters,Was the first research problem and the importance and goals and identify the term, while the second chapter was div

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Publication Date
Tue Jul 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Perceptions of Iraqi EFL Pre-service Teachers of Sustainable Development
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Sustainable development (SD) is an improvement that meets present needs but jeopardizes the ability of new populations to do the same. It is vital to acquaint EFL students with the terminology and idiomatic expressions of this discipline. Nowadays, sustainable development and the environment have been prioritized in every aspect of life. Since culture and the teaching of Foreign language English cannot be separated, the English language becomes the mean of communication in health, economics, education, and politics. Thus, integrating sustainable development goals within language learning and teaching is very important. This descriptive quantitative study aims to investigate the perception of EFL pre-service teachers of sustainable develo

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
« L'agressivité de la parole et de l'acte » dans Haute Surveillance et Les Bonnes de Jean Genet
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Sommaire

                      La question de la violence et de l'agressivité  porte une importance remarquable dans l’esprit de Jean Genet qui estime le crime   en le considérant comme beau. Il lui donne une valeur suprême. Il le glorifie avec ses personnages criminels.   Le langage théâtral genétien est violent qui conduit à la fin à l’acte agressif, le crime et la mort. Ce théâtre qui aborde la condition humaine retrace sur la scène le chemin tragique de l’homme moderne.               

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Publication Date
Thu Oct 01 2015
Journal Name
Al-academy
Artistic features of women form in (Auguste-Dominique Ingres) works: نـدى عايـد يوسـف
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Between decline and appearing dichotomy, art history comes to announce birth of an era that glories past and find new names that are emerged from yearning to past and represented by neo-classical, By refusing the previous approaches and create topics that touché culture and derived from it through s revitalizing ideal beauty standards. One of neo-classical artists, who tried to simulate the classical works, is (Jean-Auguste-Dominique Ingres), who put framework for semantic aesthetic of the art form by revitalizing past glories and deeply searching myths and cultures through finding special artistic features that emphasizes artist own stylistics and identity. This research studies artistic features of women form in (Jean-Auguste-D

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Publication Date
Mon Nov 12 2018
Journal Name
Arab Science Heritage Journal
شواهد شواهد الضرورة الشعرية في كتاب شرح ابن عقيل على ألفية ابن مالك
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The poetic necessity in evidence to explain Ibn Aqeel were not alike, came a statement from him as a necessity in some verses and the other came as abnormal, differentiating it from the language, but he never mentioned in some verses in which the need as a necessity,

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
تجلیات اللغة الایحائیة في دعاء الصباح للامام علي بن ابي طالب (علیھ السلام)
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The literary aspect of any text reveals when it used The inspiration language
which reveals the creative aspect of language for the creator (writer) he in turn
will seek for the best choice from these aspects then, he will distribute them due
to their intention, and according to the their context
Thus, propagandistic text contains many moral features which the language
accord to thus , we found that the morning (dua al asbah)is full of creative
literary manifestations through many abstentions which happened in different
structures that contain the text, especially in structure of metaphor, and contrast.
we found many outstanding gaps and abstentions in these are given life, matter
that gives the text the most l

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Publication Date
Mon Nov 08 1013
Journal Name
كلية الفنون الجميلة
إشكالية الخطاب الجمالي للجسد في النحت العالمي المعاصر، دراسة على وفق المنهج الظاهراتي
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اهتم في الربع الأول بالمفاهيم النظرية للمناهج التي تقع في النقاط الخمس ، النقطة الأولى تتعلق بمفهوم الخطاب والخطاب المادي ، وقلنا أن الرسالة كانت مبنية على الجسد من البداية ، حتى قبل ذلك هناك ستكون فلسفة أو معرفة المنظمة. أما النقطة الثانية فتتعلق بالمفهوم الفينومينولوجي للخطاب ، ونحن في هذه المرحلة أهم الركائز التي قام عليها (إدموند هوسرل) في بناء مفهوم وصفي ضعيف. في النقطة الثالثة نكشف عن الظواهر المتعلقة ب

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