The research aims mainly to the role of the statement style costs on the basis of activity based on performance (PFABC) to reduce production cost and improve the competitive advantage of economic units and industrial under the modern business environment dominated by a lot of developments and changes rapidly, which necessitates taking them and criticize them to ensure survival and continuity.  The research problem is the inability of traditional cost methods of providing useful information to the departments of units to take many administrative decisions, particularly decisions related to the product and calculating the costs of the quality of the sound and the availability of the need and the ability to replace methods capa

his study aimed to evaluate the effects of different doses of melatonin on liver function in adult rats. Eighteen Wistar adult albino rats (Rattus norvegicus), approximately 13–16 weeks old and weighing 230 ± 10 g, were randomly divided into three groups (n=6 per group) and treated orally for 30 days as follows: Group A1 received 10 mg/kg body weight (B.W) of melatonin; Group A2 received 20 mg/kg B.W of melatonin; and the control group (Group A) received distilled water. At the end of the treatment period, blood samples were collected via cardiac puncture, and serum was separated for biochemical analysis. Parameters assessed included oxidative stress markers (malondialdehyde (MDA), reduced glutathione (GSH)) and liver enzymes (aspa

ان من اهم القضايا التي تثيرها المعرفة البشرية في تجلياتها، وتعبيراتها المفاهيمية، تكمن في مدى تأصلها وانتمائها الى البنى والتشكيلات الموضوعية (في مستوياتها التاريخية) التي تسعى لتفسيرها وادراكها ومضاهاتها. فالينبوع الذي يغرف منه الفكر مادته هو الكيان الاجتماعي المتموضع خارج الوعي والايدولوجيا.

ان قدرة الوعي على ادراك الواقع الموضوعي بخصائصه العامة يشكل الشرط  الضروري لاكتساب الوعي ل

Jatropha L. is an exotic genus to Iraq and it has been cultivated in gardens for ornamental purposes because of the shiny red color of the flowers. The plant adapted to environmental conditions and succeeded in growing and blooming, which is why the species was interested to study. The species Jatropha integerrima Jacq. was examined and diagnosed for the first time in Iraq. Morphological and anatomical characteristics for leaves (considering that the variations are the most reliable and taxonomically important) were provided. The Phytochemical screening showed the presence of alkaloids, flavonoids, terpenes, tannins and saponins. The qualitative analysis by TLC indicated the presence of alkaloids and flavonoid that was detected by specia

The physicochemical behaviour of dodecyltrimethylammonium bromide (DTAB) in water and ethanol-water mixture in the presence and absence of ZnSO₄ were studied by measuring the conductivity at 298.15 K. The pre-micellar (S₁) and post-micellar slopes (S₂) were obtained and calculated the degree of dissociation (α) and the critical micelle concentration (cmc). With an increase in ethanol content, the cmc and α of DTAB increased whereas, in the presence of ZnSO₄, the cmc and α decreased. By using cmc and α, thermodynamic properties as the standard free energy of micellization ( ) were evaluated. With an increase in ethanol content, the negative values of  are decreased indicating less spont

The present research deal with ecological and geographical distribution of species and genera of Primulaceae in Iraq. The results were revealed that species distributed in the north , north-east and west of Iraq. Anagallis arvensis L. is the most prevalent species tolerant to different environmental conditions, while the species of Primula L. characterized as less widespread and limited in one District. In addition, the districts Rawanduz (MRO) and Sulaymaniyah (MSU) have ranked first in distribution of the species on geographical districts with (75%), while the districts southern desert (DSD) and Basra (LBA) in last place with (16.7%). Maps for geographical distribution for all species were illustrated.

Previously, many empirical models have been used to predict corrosion rates under different CO₂ corrosion parameters conditions. Most of these models did not predict the corrosion rate exactly, besides it determined effects of variables by holding some variables constant and changing the values of other variables to obtain the regression model. As a result the experiments will be large and cost too much. In this paper response surface methodology (RSM) was proposed to optimize the experiments and reduce the experimental running. The experiments studied effects of temperature (40 – 60 °C), pH (3-5), acetic acid (HAc) concentration (1000-3000 ppm) and rotation speed (1000-1500 rpm) on CO₂ corrosion performance of t

Background and Aim: The aryl hydrocarbon receptor (AhR) plays a pivotal role in spermatogenesis through its regulatory functions in redox balance and gene expression. This study aimed to investigate the effects of resveratrol (RES), a polyphenolic AhR modulator, and CH223191, a selective AhR antagonist, on male reproductive function in rats by assessing sperm quality, oxidative stress, testicular histopathology, and AhR gene expression. Materials and Methods: Forty adult male rats were randomly divided into four groups: (i) Control, (ii) dimethyl sulfoxide (vehicle), (iii) RES (100 mg/kg i.p., twice weekly), and (iv) AhR⁻ (CH223191, 10 mg/kg i.p., twice weekly), treated for 60 days. Post-treatment, sperm motility, survival, viabi

Copper is a cheaper alternative to various noble metals with a range of potential applications in the field of nanoscience and nanotechnology. However, copper nanoparticles have major limitations, which include rapid oxidation on exposure to air. Therefore, alternative pathways have been developed to synthesize metal nanoparticles in the presence of polymers and surfactants as stabilizers, and to form coatings on the surface of nanoparticles. These surfactants and polymeric ligands are made from petrochemicals which are non- renewable. As fossil resources are limited, finding renewable and biodegradable alternative is promising.The study aimed at preparing, characterizing and evaluating the antibacterial properties of copper nanoparticle