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

To reduce the effects of discharging heated water disposed into a river flow by a single thermal source, two parameters were changed to get the minimum effect using optimization. The first parameter is to distribute the total flow of the heated water between two disposal points (double source) instead of one and the second is to change the distance between these two points. In order to achieve the solution, a two dimensional numerical model was developed to simulate and predict the changes in temperature distribution in the river due to disposal of the heated water using these two points of disposal.
MATLAB-7 software was used to build a program that could solve the governing partial equations of thermal pollution in rivers by using t

The research focuses,in the first place, on six fields.The most important one is
curriculum field which includes the revision of the current academic curriculums and
substitute them with recent ones, beside the rehabilitation of academic labs and factories by
providing them with modern scientific technologies employed in the world. Regarding the
economical field, it seeks to provide high-level training staffs to serve different social and
economical sectors through modern effective technological and scientific
curriculums.Whereas the social field assures the concern of different social classes who
deprived from the grace of higher education such as retirees and elderly people and to set-up
some educational and ent

The method of work is not a method made by grammarians. We have found more than guidance from the ancients and contemporaries; That to the corruption of meaning; or to apparent cost Not accepted by good linguistic taste.

Aim: The study aimed to investigate the presence of the specific B1 gene T gondii in blood and milk samples from natural infected cattle and pregnant women (16-30 weeks) whose examination performed by the officers at the women's and children's Educational hospital in Al-Diwaniyah, Iraq. Materials and methods: A total of 150 serum samplings were collected analysed and scanned for Anti-T gondi antibodies (75 naturally-infected goats and 75 pregnant women with Toxoplasma). Polymerase chain reaction (PCR) was used to detect of B1(399pb) gene in 26 goat's blood samples and 7 samples from pregnant women. Results: A quick-test anti-cassette gondii results showed 26 positive samples of goats in a percentage of 34,666 percent, while a higher percent

A laboratory experiment has been carried out in the College of Science-University of Salahaddin to study the effect of different levels (0,5,10 and 15%) and sizes(250 and 1000µm) of walnut seeds residues and (160mg.kg^-1) phosphorus fertilization on the concentration of phosphorus availability and alkaline phosphatase activity in calcareous soil during 15 and 30 days period of incubation, the experimental design in factorial complet randomize design (C.R.D) with three replications. The results indicated that the application of different levels of walnut seed residues decreases the concentration of phosphorus availability and alkaline phosphatase activity, however the results revealed that combination between levels and sizes o

The current study was conducted with an aim to know the effect of adding different concentrations of pomegranate peels alcoholic extract (PPAE) on the traits of Awassi ram semen stored at 5°C. Eight ejaculations from three Awassi rams were collected, mixed and diluted with TRIS extender. The semen samples were divided into four equal parts, and then the alcoholic extract of pomegranate peels was added at concentrations of 0, 100, 200 and 300 mg/ 1 ml of extender, which represented each of the treatments C, T1, T2 and T3, respectively. The samples were stored at 5 ° C and semen examinations were performed during periods 0, 24, 48, 72 and 96 hours after collection. Semen traits included calculation percentage of individual motility, viabili

The number of infections caused by microorganisms is increasing significantly over the last few years. A total of 140 patients admitted to the central teaching hospital of pediatrics from the 1st of Jun 2017 to 31 October 2017. The Clinical samples was processed from culture and sensitivity testing. Antibiotic discs used for gram negative isolates. The most prevalent gram negative isolates included Escherichia coli 63 (45.0 %), Pseudomonas spp. 21 (15.0 %), Klebsiella spp. 19 (13.6 %) predominantly. Escherichia coli were the most prevalent isolates from urine 45 (71.4 %), Klebsiella spp. 11 (57.9 %) and Enterobacter spp. 11 (68.8 %) followed by Escherichia coli 10 (15.9 %) predominant from blood. 68 (48.6 %) of specimens were urine, 47 (33.

ABSTRACT Background: Improving the properties of heat- cured and self-cured acrylic resin have been studied by many researchers. However, little studies concerned with visible light cured resin (VLCR) improved through addition of nanofiller are available. The purpose of this study was to evaluate some properties of (VLCR) after addition of SiO2 nanofiller. Materials and Methods: SiO2 nanofiller were added to (VLCR) tray material after being dissolved in tetrahydrofuran (THF) solvent. According to the pilot study 2% SiO2 nanofiller addition exhibited better properties than the other percentages (1%, 3%). The main study conducted involved (100) specimens divided into 5 groups according to the test included. (20) Specimens were selecte