The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t

The research studies the main variables for the concept of sharing in knowledge in one of the most important control agencies in Iraq, which is (The Federal Board of Supreme Audit). Also, the quality of the controlling businesses by the Board in light of the major challenges that facing the fight against signs of cheating and administrative and financial corruption for offices submitted to controlled and auditing, with the increasing and intensification of these appearances. In order to enable the Board to cope with this situation, has to be thinking hard about how to achieve excellence, progress and development to face these situations, through the application of sharing in knowledge for the financial controller, and then achiev

The aim of this research is analysis the effect of the changes in (GDA, g, inflation) at average and standard economic curriculum in composition of the models, depending on SPSS program in analysis, and according to available date from central bank of Iraq and during the period from 2003 to 2018 and by using OLS and estimate of the equation and the results showed a statistical significance relation in incorporeal level 5% and the R² value equal  to 92.1 refer to the changes in independent variables explain 92% of changes of unemployment and the independent variables effect are very limit depend on estimated parameters in the model and respectively (0.986,0.229,-0.060), the research recommended necessity to active the inve

The research aims to know the effectiveness of a training program based on multiple intelligence theory in developing literary thinking among students of the Arabic Language Department at Ibn Rushd School of Humanities and to achieve the goal of research, the Safaris Research Institute, and the research community of Arabic language students in the Faculty of Education the third section of Arabic Language: The research sample consists of (71) students. Divided into (35) students in the experimental group and (36) students in the control group, the researcher balanced between the two groups with variables (intelligence, testing of tribal literary thinking, and time age in months), and after using the T-test for two independent samples, the

Brain Fingerprinting (BF) is one of the modern technologies that rely on artificial intelligence in the field of criminal evidence law. Brain information can be obtained accurately and reliably in criminal procedures without resorting to complex and multiple procedures or questions. It is not embarrassing for a person or even violates his human dignity, as well as gives immediate and accurate results. BF is considered one of the advanced techniques related to neuroscientific evidence that relies heavily on artificial intelligence, through which it is possible to recognize whether the suspect or criminal has information about the crime or not. This is done through Magnetic Resonance Imaging (EEG) of the brain and examining

KE Sharquie, AA Noaimi, MR Al-Karhi, Journal of Cosmetics, Dermatological Sciences and Applications, 2014 - Cited by 2

Seeds of Nigella sativa were sown in containers containing 15kg Loamy soil. The seeds were divided before sewing into two groups. The first group was soaked with ordinary tap water end the second group was treated with magnetized water for 24hrs. The irrigation process was completed until 75% of capacity field with two types of water (tap water of magnetized water with three replications).The magnetized water was obtained from special electric device designed for this purposeRecorded measurements (plants height, the number of branches/ plant, dry weight ofplant, number of flowers, 1000 seed weight) during the harvest period.Results indicated that the seed group which was treated with magnetized water was more significant than the one which

The experiment was conducted to study the effect of leaves extract of Salvia sclarea , Rosmarinus officinalis and Thymus vulgaris with 10% and 30% concentration on germination of seeds and growth of seedlings . The effect of these extracts on infection percentage of seeds decay and surface growth of Rhizoctonia solani . The results showed that the three extracts effected significantly to reduced percentage of seeds germination, acceleration of germination , promoter indicator , infection percentage of seeds decay and surface growth of R. solani especially in 30% concentration .