The last ten years observed a shift enormous scientific in the method and way that it deals professional with the cost accounting and reflected the result those shift enormous scientific of increase the competitive environmental that accompanied the emergence of a modern manufacturing environmental on surface the long roductive life and emergence advanced information technology that give a central focus of his important on client with growing global markets growth on a large scale.

        The research aim to define the concept of cost awareness, the concept and methods of  strategic cost management and the role of cost awareness for managers of industrial units in strategic of cost managem

Background: The isthmus is a difficult area in the root canal complex to manage. The research aimed to evaluate the efficiency of three different obturation techniques (lateral condensation, EandQ (thermoplasticized gutta percha system) and Soft Core (thermoplasticized core carrier gutta percha system)) to obturate the isthmus area of roots prepared by two different instrumentation techniques (rotary ProTaper universal and ProTaper Next systems). Material and method: Sixty freshly extracted teeth were randomly divided into two main groups (A and B) of 30 teeth each. Group A was prepared by rotary ProTaper Universal whereas group B was prepared by ProTaper Next system. Each main group was then randomly subdivided into three subgroups of 10 t

Firstly, in this study, a brief updated description and applications of different solar collectors used in renewable energy systems for supplying electric and thermal energy was presented. Secondly, an attempt was made to utilize tilting orientation of solar collector for maximizing collector energy with time in respect to horizontal orientation. For energy calculation, global solar radiation was used since they are directly related.  For that purpose, field measurements of half-hourly radiation on two flat panels of tilting and horizontal orientations were carried out throughout 8-month period under local climate of Baghdad. Then, energy gain and radiation level averages were calculated based on the field radiation

The histological structure of Pycnonotus leucotis was investigated to fill the dearth of information on the histology of mid-brain from available literature and help understand its brain. The brain is wide and short and its length 1.5 cm, and it consists of three regions. The middle region is the mesencephalon. The mesencephalon was divided into optic tectum and tegmentum. The optic tectum consists of six main layers, while the tegmentum contains nuclei of cranial nerves.

International trade in services is becoming increasingly important as it is an economic activity that deals with invisible trade, which has become increasingly important in the balance of international trade. The establishment of the WTO is a starting point in international trade relations. It is responsible for all aspects of international trade, , And in view of the continued increase in international trade in services, the need for more internationally recognized rules has become more urgent, especially as it has been increasingly proven that the traditional framework of public services is inadequate to operate some of the most dynamic and innovative sectors of the economy. (GATS) to be the regulatory framework for this sector

The aim of this study is to identify the effect of enabling the effectiveness of the work of the audit committees in private commercial banks and to identify the extent of awareness of the importance of empowerment in the work of these committees, especially as it is known that these committees, especially the inspection committees that go to private banks and from various sources including committees of the Central Bank of Iraq Committees of the Securities Commission and finally committees of the external audit offices, through an analysis of the determinants of empowerment in the performance of the most important work of the audit committees, namely: supervising the process of preparing reports, supervising the system of intern

Abstract\

The value chain analysis is main tools to achieve effective and efficient cost management; it requires a depth and comprehensive understanding for all internal and external activities associated with creating value.  Supply chain as apart of value chain, that means managing it in active and efficient can achieve great results when adopting a comprehensive and integrated performance for these two chains activities. The research aims to identify possible ways to integrate the performance of value and supply chains of the sample" Kufa-cement plant" and determine the effect of this integration in enhancing customer value. The research arrival that logical and integrated analysis of value and supply chains helps

Objective(s): To assess parents' attitude toward immunization and its relation with their compliance and to find out the relationship between parents' attitude and their socio-demographic characteristics.
Methodology: A descriptive design is conducted from the period of 19th September 2020 to the 6th of March 2021. A non-probability (convenient) sample of (292) parents was selected from (5) primary health care centers in Karbala city. These centers are distributed throughout (2) primary health care sectors selected randomly as (20%) from each sectors. The questionnaire is developed and composed of three parts: First part: parent's socio-demographic characteristics, Second part: parents' attitude domain, which involves (13 items), and

The research aims to study the reliability of government institutions, including the audit directors, which are one of the most important oversight formations in the Ministry of Construction, Housing and Public Municipalities, on which the responsibility for comprehensive auditing of all the Ministry's (municipalities) formations falls on the Managing the Audit Program according to the specification (ISO 19011: 2018) to improve the audit performance which requires compliance with the application of the audit management system in accordance with the standard Specification (ISO 19011: 2018), depending on the methodology of the case study, and using of checklists, which were chosen ac

Atheism is one of the most dangerous absurd doctrines that have swept the world in the modern era. Its strength lies in the bodies that stand behind it and adopt its ideologies which are accompanied by the tremendous media momentum of the theses of its supporters based on scientific and non-scientific levels. And since the denial of the existence of the Creator is the main focus and central point which the atheists based their view towards the universe, life and man, this humble research came to discuss the claim of the existence of the world by pure chance, and try to explain this scientifically through the theory of natural selection and survival of the fittest developed by the English biologist Charles Darwin. The resea