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
يهدف البحث لمحاولة دراسة واقع ادارة الوقت لدى عينه من رؤوساء الأقسام العلمية في كليات ومعاهد هيئة التعليم التقني اذ بلغ حجم العينة (47% ) فرداً تم احتيارهم عشوائياً من (15) كلية ومعهد موزعة في (69 من محافظات القطر وبلغ حجم عينة البحث (17%) من عدد رؤوساء الاقسام العلمية في الهيئة ، ولغرض جمع البيانات تم أعداد استمارة استبيان تمت صياغتها بشكل يؤمن توثيق الوقت الفعل
... Show Moreاستخلص عامل التلزن من E. faecalis EM1 بعد تكسير بالكرات الزجاجية والترسيب بالكحول الاثيلي , واجري فحص التلزن وقياسه لمستخلص لخلايا E. faecalis مع انواع من البكتريا السالبة لصبغة غرام تضمنت Escherichia coli و Klebsiella pneumonia و Serratia marcescens و Pseudomonase aeruginosa و Salmonella typhi , بينت النتائج ان اعلى نسبة تلزن للخلايا والمستخلص تكون مع بكتريا ٍK. Pneumonia حيث بلغ66.5 % مقارنة بالسيطرة79.5 % , واوطا قيمة للتلز
... Show MoreOne of them one of the important books due to its containing valuable information written by the author. Information include the life of the Messenger (Peace be upon him) before and during the mission and what happened to the messenger and his adherents and faithful companions (May Allah be pleased with them all)
Gompharena globosa L., Irisene herbistii Hook. ex Lindl. The results of this study showed that the anatomical characters of the stems epidermis and the indumentum covering different parts of the plant have an important anatomical characters such as the cell wall shape of ordinary epidermal cells also the shape and type of stomata, their presence in some taxa and abscent in others. The hairs also differentiated by their shapes and them types, either they glandular or eglandular also they are different in distribution between the different taxa or in the some taxon.
The research is aimed at investigating how the New York Times framed the war against ISIS in its news coverage and which news sources it adopted while reporting on this war.
The research could be classified under descriptive researches. The survey methodology has been adopted and the content analysis has been used. The research sample consists of all the news stories the New York Times have published about the war against ISIS from 10/17/2016 to 4/16/2017 according to the comprehensive sampling method. The number of news stories that were analyzed was (155) news story. The research tool was (coding scheme).
The research has reached the following conclusions:
1. In its news coverage of the war against ISIS, the New York T
Aquatic Oligochaeta is an important group of Macroinvertebrates that has been very remarkable as bioindicators for assessing water pollution and determining its degree in water bodies. Hence, the idea of the current study aims at studying the impact of Baghdad effluents on the Tigris River by using oligochaetes community as bioindicators . For this purpose, four sites along the inside of Baghdad has been chosen. Site S1 has been located upstream, site S2 and S3 has been at midstream and site S4 at the downstream of the River.This investigation has used different types of biological indicators, including the percentage of oligochaeta within benthic invertebrates, which ranged from 49.2-51.28%. The highest percentage of the tubificid w
... Show MoreAirlift reactors are widely used in the chemical and biochemical applications as effective contactors for mass and heat transfer. The main advantages of airlift contactor compared with simple bubble column are ease of construction, low shear rate, high capacity, good mixing and liquid circulation without mechanical agitators and circulating pumps.
In this work, growth characteristics of Chlorella vulgaris microalgae were studied in an internal loop airlift photobioreactor for biomass production. The bioreactor operated under batch and semi-continuous culture mode using commercially available 20:20:20+TE NPK fertilizer as nutrients. The experiments were conducted to evaluate the growth rate and biomass productivity of
... Show MoreDiese Forschungsarbeit versteht sich als ein Versuch zur Bestimmung einer der neuen Unterrichtsmethoden, die den Lernenden im Fach Deutsch besonders interessant vorkommen.Der Unterricht soll in einer Atmosphäre, die frei von Zeitdruck, Angst und Zensurdruck ablaufen lassen, damit werden die Studenten ermutigt, die Nutzung von Spiel zu ihrer eigenen Sache machen, um die Spielziele Spaß, Empathie, Zusammenarbeit und Kommunikation zu realisieren. Das Hauptlernziel des Fremdsprachenunterrichts ist es, Lernenden zu ermöglichen, in der Zielsprache zu kommunizieren.
Wir konzentrieren uns in diesem Beitrag auf eine wichtige sprachliche Fertigkeit, die den rezeptiven Fertigkeiten gehört, die ist das Hörverstehen.
Das Hörvers
... Show MoreGrowing interest in the subject of corporate governance after the repercussions of financial collapses of some of the leaders of American companies and European, and the consequent crisis of confidence in global financial lists of companies due to weak accounting disclosure and transparency, was quick from many countries and international organizations to adopt the concept in an attempt to improve the situation of companies and promote transparency and prevent further financial crises in the future. Based on this background, the present study aims to shed light on the concept of exercising the powers of governance that has become invitations for adoption in Iraq of great importance, given the increasing role of corporations both restrict
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