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 search in these subjects makes an importanl accomplishment in the study of the scientific life in that (era) specialy what the wonen had from a scientific and social level in that(age) the studies of the scientestis which were brilliant in the this era never hed the same as the first scientests . because of the common mistakes toward some resesrchers
The current study included, studying the ability of eight genera of plants belong to Brassicaceae family, Brassica tournifortii, Cakile Arabica, Capsella bursa – pastoris,Carrichtera annua, Diplotaxis acris, Diplotaxis haru , Eruca sativa and Erucaria hispanica to accumulate ten heavy metals Cadmium, Chromium , Copper, Mercury, Manganese ,Nickel ,Lead ,and Zinc . Plant leaves samples were collected from Al-Tib area during spring of 2021.The data demonstrated that, the highest conc. of Cd was 2.7 mg/kg in Diplotaxis acris leaves and lower value was 0.3 mg/kg in Cakile Arabica leaves. For Co, the highest conc.was 1.3 mg/kg in Capsella bursa – pastoris leaves, whereas the lower value was 0.5 mg/kg in Cakile arabica leaves. As for Cr ele
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The aim of this research is to concentrate on the of knowledge management activities, initial activities: (Acquisition, Selection, Generation, Assimilation, Emission) knowledge, and support activities: (Measurement, Control, Coordination, Leadership) that is manipulate and controlling in achieving knowledge management cases in organization, that’s is leads to knowledge chain model, then determining the level of membership for these activities to knowledge chain model in a sample of Iraqi organization pushed by knowledge (Universities). The research depends on check list for gaining the data required, theses check list designed by apparently in diagnosing research dimensions and measurem
... Show MoreAn experimental study was conducted to evaluate the effect of AL-coholic extract alkaloid of Cordia myxa leafs in fourth larval stage of lesser grain borer Rhyzopertha dominica. Using alkaline extracts of 8%, the study has been shown clear effect increased in mortality rate for fourth larval stage 93.3% and degressed to 66.6% at 4% concentrate to 13.3% with control treatment .Ahigher percentage of pupal mortality 16.6% at 4% concentrate has been observed, while no natural emergence carried out at concentrates of 4.6% comparing with control treatment of 86.66%, at the same time percentage of deformation has been increased to 16.66% at 4% of extracts and degressed to 6.66% at 6% while no deformation have been shown with control treatment .
... Show Moreيناقش البحث المقومات المادية والمجتمعية والموضوعية للدور الاقليمي العراقي بعد العام 2010 والفرص المتاحة والقيود التي تحد منه والافاق المستقبلية لهذا الدور في ظل بيئة اقليمية تسودها منظومات تحالف متناقضة في الاهداف والاستراتيجيات
This research includes an analytical and critique study for the version of the University Service Law No.23 for the year 2008, containing all its aspects and failure whether in its legislation or its applications.
Optical burst switching (OBS) network is a new generation optical communication technology. In an OBS network, an edge node first sends a control packet, called burst header packet (BHP) which reserves the necessary resources for the upcoming data burst (DB). Once the reservation is complete, the DB starts travelling to its destination through the reserved path. A notable attack on OBS network is BHP flooding attack where an edge node sends BHPs to reserve resources, but never actually sends the associated DB. As a result the reserved resources are wasted and when this happen in sufficiently large scale, a denial of service (DoS) may take place. In this study, we propose a semi-supervised machine learning approach using k-means algorithm
... Show MoreThe facilities layout are among the most important of the most influential factors in the efficiency of the production system, and represents the systematic layout of the various work centers, tools, persons, and other auxiliary services within the factory. Careful selection of the technique that would be used in Re-layout, represents an important step in reaching to the optimum layout that keeps on reducing handling costs and reduce unnecessary movement of materials, as well as the regularity and functioning of the flow of materials through the facilities. The research aims to propose a new layout of (Al-M'ammon Factory / The General Company for Vegetable Oils Industry), and then re-layout according to the new propose layout by using of te
... Show MoreObesity-related deaths continue to rise, and thus losing weight in overweight and obese patients is critical to prevent complications. Anredera cordifolia (Ten,) Steenis, species of succulent plant of the genus Basellaceae, is widely used in herbal medicine to decrease body weight. This study evaluated the potential benefits of Anredera cordifolia ethanol extract to reduce body weight in high-fat diet-induced obesity rat model. This was an experimental with post-test only control group design study involving 36 obese rats. They were divided into two groups: three control groups (K1, K2, K3) and three treatment groups (P1, P2, P3). All the groups were induced with high-fat diet, except K1 control group that received a standard di
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