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

Receipt date: 8/8/2020 acceptance date: 9/11/2020 Publication date: 31/12/2021

 This work is licensed under a Creative Commons Attribution 4.0 International License.

           The American-Iranian relations have been characterized by tensions since the arrival of the guardian jurist regime in Iran to leadership in 1979, as it was considered a turning point not only in the cont

Intervention in International Relations from the concepts that are still highly
controversial among those he considers a breach of international law and the UN Charter and
in violation of the rule , and those who felt that the need provided, however, that this is linked
motives humanity recognized by the international community , because the international
variables proved the inadequacy of the principle of non-interference and the principle of
sovereignty as the traditional variables international , and therefore most of the international
practice came a bus with many of the behaviors that reflect a decline in its entirety to these
principles , and became adapt these principles with international reality is too compl

كان المؤتمر الآسيوي الأفريقي الأول الذي عُقد في مدينة باندونغ الاندونيسية عام 1955 هو المؤتمر هو الأول الذي اجتمعت فيه الدول الآسيوية والأفريقية بعد الحرب العالمية الثانية. كان مؤتمر باندونغ بمثابة نقطة الانطلاق نحو تأسيس حركة عدم الانحياز، والتي كانت مصر أحد أبرز أقطابها. شهد المؤتمر تقاربا في الآراء ووجهات النظر بين جمهورية مصر العربية وجمهورية الصين الشعبية، لا سيّما وإن الحكومة المصرية كانت قد تبنت س

4-methylaniline and its Schiff base derivative were intercalated into the Bentonite clay interlayers in a solid state reaction followed by a condensation reaction to produce two organo-clay composites. X-ray diffraction was used to identify the changes in basal spacing of montmorillonite layers which exhibited noticeable alteration before and after the formation of the composites. FT-IR spectra, on the other hand, were utilized for identifying the structural compositions of the prepared materials as well as the formation of the intercalated Schiff base derivative. The surface morphology of the composites was examined by Scanning Electron Microscopy SEM and Atomic Force Microscope AFM, which reflected some differences in the surface of prepa

Abstract

The factor that keeps society from collapsing and regressing to chaos, violence, and lawbreaking is to stick to the human moral principles and criteria of moral behavior that prevent the spread of corruption and crime to the extent that law becomes devoid of activity and loss its dot errant power in front of chaos. The role of moral behavior is to motivate individuals to respect the general laws in dealing with others. Because of the dissemination of odd behavior patterns within our society, the social links are been badly affected and it's urgent for educational institutions to perform their duty in working on spreading awareness about moral values and avoid deviant directions and socially threatening t

A low speed open circuit wind tunnel has been designed, manufactured and constructed at the Mechanical Engineering Department at Baghdad University - College of Engineering. The work is one of the pioneer projects adapted by the R & D Office at the Iraqi MOHESR. The present paper describes the first part of the work; that is the design calculations, simulation and construction. It will be followed by a second part that describes testing and calibration of the tunnel. The proposed wind tunnel has a test section with cross sectional area of (0.7 x 0.7 m2) and length of (1.5 m). The maximum speed is about (70 m/s) with empty test section. The contraction ratio is (8.16). Three screens are used to minimize flow disturbances in the test section.

A low speed open circuit wind tunnel has been designed, manufactured and constructed at the
Mechanical Engineering Department at Baghdad University - College of Engineering. The work is one of
the pioneer projects adapted by the R & D Office at the Iraqi MOHESR. The present paper describes the
first part of the work; that is the design calculations, simulation and construction. It will be followed by a
second part that describes testing and calibration of the tunnel. The proposed wind tunnel has a test
section with cross sectional area of (0.7 x 0.7 m2) and length of (1.5 m). The maximum speed is about (70
m/s) with empty test section. The contraction ratio is (8.16). Three screens are used to minimize flow
distu

The plant occupied the largest area in the biosynthesis of silver nanoparticles, especially the medicinal plants, and it has shown great potential in biotechnology applications. In this study, green synthesis of silver nanoparticles from Moringa oleifera leaves extract and its antifungal and antitumor activities were investigated. The formation of silver nanoparticles was observed after 1 hour of preparation color changing. The ultraviolet and visible spectrum, Fourier transform infrared spectroscopy, X-ray diffraction, scanning electron microscopy, and transmission electron microscopy techniques were used to characterize synthesis particles. Ultraviolet and visible spectroscopy showed a silver surface plasmon resonance band at 434