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

This study was conducted to determine the ability of water treatment system (Vortisand) to reduce some chemical and physical properties for tigris river raw water, It consisted of turbidity, electrical conductivity, pH, total hardness, calcium Hardness as well as temperature in order to determine the unit`s efficiency for reducing their concentration as compared to those in the water produced by some classical potable water projects (Dora and Wathba) in Baghdad. Samples were collected during the cold months (December 2016 and January 2017) and during the hot months (May and June 2017). The results showed that this system has the ability to reduce some properties such as turbidity, the values were 215NTU in raw water and decreased to NTU

the rationalization of energy consumption Require awareness in the possibility of bridging the local need severe shortage of electric power for daily requirements. The research aims to show that the engineers of various specializations and architects, including in particular can have an active role in about the importance of the role of energy in human life, and it’s best utilization without extravagance (which our religion forbids it). Here lies the problem of the research to find possible means and alternative methods to reduce (rationalization) electrical energy consumption in hot dry areas in general which need large energy for air conditioning because of the crucial climate of these regions that making access to the area o

Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles

Data of multispectral satellite image (Landsat- 5 and Landsat-7) was used to monitoring the case of study area in the agricultural (extension and plant density), using ArcGIS program by the method of analysis (Soil adjusted vegetative Index). The data covers the selected area at west of Baghdad Government with a part of the Anbar and Karbala Government. Satellite image taken during the years 1990, 2001 and 2007. The scene of Satellite Image is consists of seven of spectral band for each satellite, Landsat-5(TM) thematic mapper for the year 1990, as well as satellite Landsat-7 (ETM+) Enhancement thematic mapper for the year 2001 and 2007. The results showed that in the period from 1990 to 2001 decreased land area exposed (bare) and increased

   Stick- slip is the continuous stopping& release of the Bit/BHA due to the irregular down-hole rotation prompted by the existing relationship between the friction torque and the torque applied from the surface to free the bit.

   Friction coefficient between BHA and wellbore is the main player of stick slip amount, which can be mitigated by support a good lubricators as additives in drilling mud.

   Mathematical (or empirical) solves should be done through adjusting all parameters which supposed to reduce stick- slip as low as possible using different models, one of the main parameters is drilling mud. As per Nanoparticles drilling fluid is a new technology that offers high performance

               The research aimed at designing a teaching aid for learning backswing into handstand as well as identifying its effect on learning skill performance. The researchers hypothesized statistical differences between pre and post-tests in favor of the research group. They used the experimental method on six (13 – 16) year–old Baghdad club gymnasts. The researchers used the one group design in which all players perform pretests followed by special tests on the teaching aid than are tested posttests. The researchers conclude that the teaching aid positively affected learning the skill as well as the teaching aid was very good and endured the performance of all gymnasts. The researcher recommended making simi

With the premise that effective use of online instructional practices is of vital importance in classrooms, the current study aimed to examine the effects of using Moodle applications to develop instructors’ skills in designing electronic tests at Dhofar University. The sample of this study consisted of (25) instructors participated in the experimental group. The researchers implemented a quasi-experimental design with one group pre- and post-test; in addition, an observation card was implemented to measure the target skills related to test design. The research instruments were subjected to validity and reliability measures to ensure valid and reliable data and results. The study results showed that those instructors who participated i

The textile industries play a prominent role in reviving the national economy, but they are currently suffering from several problems, including the high costs of their activities, the low quality of their production processes, and accordingly, the hexagonal diffraction approach came to help analyze production activities to determine which of them are the most expensive and do not have a benefit or cost greater than Its benefit as a result of waste and losses that accompany its implementation. And by applying to the Iraqi mechanical carpet factory, the research reached several conclusions, the most important of which is the presence of several sources of waste and loss, such as activities and operations that do not add value, whi

Background: Diabetes mellitus a major factor that has adverse effects on the vascular system and the heart. It causes an increase in cardiac muscle thickness, resulting in decreased compliance and increased peripheral arterial stiffness. This study aims to assess the left ventricular mass (LVM) and left ventricular hemodynamic changes in diabetic patients measured by Doppler echocardiography. Patients and Methods: The study included 50 diabetic patients ranging in age between 25 and 80 years, (mean age: 54.1 ± 15.10, 19 males, 31 females) and 50 healthy subjects, aged 25 to 80 years (mean age: 48.52 ± 14.45, 11 males, 39 females). Doppler echocardiography was used to assess left ventricular function. The measurements included