In Iraq,  government contributions to the public companies have become a very important aspect which contributes to the survival and sustainability of these institutions as it consider  one of the main sources of funding, if not it consider the basis of funding.

  According to  the vital roles assigned to these institutions to follow up, which usually  include important activities in the national economy, the research focused on studying the field reality of the method used in evaluating the stock of total production and purchases of goods for the purpose of selling the strategic commodities of the General Company for Grain Trade.  As a result, the aim of this study came to came to highlight&n

There are many problems facing the economic entities  as a result of its mass production &variation of its products  , the matter which had  increased the need & importance of cost accounting which is regarded a main tool for the managerial control.

The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management  with required information to perform its functions by the best use& way.

This research aims to determine  the standard cost for the  direct material for oil extraction activity by applying it in the north oil company.

Background:    Hip fractures are common, morbid, and costly health events that threaten independence and function of older patients . Early functional recovery is extremely important for elderly patients with femoral intertrochanteric fractures to shorten their hospital stay, omit the necessity of the further nursing and care services, and reduce associated medical expenditures . Assessment of  (ADL) is an important predictor of outcomes Of orthopedic surgery in very early postoperative period at two weeks and a month postoperatively using Japanese orthopedic score get a quick recovery of ADL & return the patient to his or her premorbid level function reducing the morbidity and mortality.

Mixed ligands reaction of [2-[(3-hydroxyphenyl)diazinyl]-1,2-benzothiazol-3(2H)-one-1,1-dioxide] (H2L, primary ligand) and bipyridyl (secondary ligand) with salts of Cr(III), Mn(II), Fe(III), Co(II) and Ni(II) was performed. A series of air-stable complexes with distinctive octahedral moieties was created by equal molar ratio (1:1:1). The formation of these compounds was verified using detecting analysis techniques incorporating mass spectra, which validated the achieved geometries. Fourier transform infrared (FTIR) analysis demonstrated how the ligands (H2L and bipyridyl) are chelated as tridentate (ONO) and bidentate (NN) groups, respectively and the coordination with the metal ions. Thermal decomposition studies using pyrolysis (

In this article the nanoparticles synthesis of ZnO (Nps) by using the precipitation method at concentrations range (0.5, 0.25, 0.125, 0.0625, 0.03125) mg/mL and then activity was examined against Streptococcus spp that causing dental caries in vitro by well diffusion method, find these concentrations effected in these bacteria and better concentration is 0.03125. ZnO Nps were characterization by EDS to prove this particles are ZnO, and also characterized by atomic force microscope (AFM), X-ray Diffraction (XRD) and TEM, from these technic found that the average size about 30.52 nm and hexagonal shape. The UV-visible result reveals that the large band is observed at 340.8 nm, Zeta potential show that the surface charge is 30.19 mv an

Channel estimation (CE) is essential for wireless links but becomes progressively onerous as Fifth Generation (5G) Multi-Input Multi-Output (MIMO) systems and extensive fading expand the search space and increase latency. This study redefines CE support as the process of learning to deduce channel type and signal-tonoise ratio (SNR) directly from per-tone Orthogonal Frequency-Division Multiplexing (OFDM) observations,with blind channel state information (CSI). We trained a dual deep model that combined Convolutional Neural Networks (CNNs) with Bidirectional Recurrent Neural Networks (BRNNs). We used a lookup table (LUT) label for channel type (class indices instead of per-tap values) and ordinal supervision for SNR (0–20 dB,5-dB steps). T

The green method was chosen for the preparation of nano iron oxide due to its simplicity, ease of preparation, and purity, compared to other methods. Nano iron oxide was made using a substance that causes precipitation and a coating from the alcoholic extract of orange leaves from Iraq. It was examined structurally and spectrally using several techniques, including X-ray diffraction, Fourier transform infrared spectroscopy, field-emission scanning microscopy (FESEM), energy-dispersive X-ray spectroscopy, and UV-Vis spectroscopy. The diagnosis proved that the nano iron oxide was successfully prepared in a spherical form and with an average size of 71.1 nm. The nano iron oxide particles were tested for their ability to remove crystal

In this work, the dyes Rhodamine B and Coumarin 102 containing titanium dioxide nanoparticles were used as scattering centers to fabricate a random gain medium. The laser dye was dissolved in hexanol and methanol solvent respectively. The titanium dioxide nanoparticles were synthesized by DC reaction magnetron spraying technique. The random-gain medium was made by adding 2.5 mg of titanium dioxide nanoparticles to Rhodamine and coumarin 102 dyes by coating the glass cell with two-sided titanium dioxide with high spectral efficiency and low production cost. A narrow line optical emission was detected at 565 nm for Rhodamine B and 534 nm for coumarin 102, where it was found that rhodamine B dye has FWHM 8 nm and coumarin dye 102 has FWHM 9 nm