One of the management accounting tools is responsible accounting. In this system, the organisation is divided into responsibility centres that help to connect an individual performance responsible to perform through a combined system of reports according to the implementation of the mechanism of exception tools which gives assistance in planning. The exploitation of the organisation's available resources is achieved through the application of responsible accounting. Also, the best exploitation will lead to the provision of low-cost products through the disposal of all types of waste or loss during the cost centres. By providing products at a lower cost and satisfying the wishes of the needs of customers, the result reflects the competitive

In light of what constitutes the cultural factor from a great importance in the context of the incorporation of an active and participant civil society in the process of democracy- building and the achievement of political development, this article tries to look at the concept of the political culture and the civil society with the stand on the nature of existing relationship between them in its theoretical part, then the move to dissection of the civil society crisis in Algeria under the prevalent cultural values for understanding the relationship between the two variables in its empirical part, as a step towards the detection on the pivoting of democratic values in activating the political participation and attainment the democratic co

The concept of privatization is built on the basis of the transfer of assets and services of the public sector to the private sector this concept has appeared in the eighties of the last century whene the high oil prices took place and recession solution swept the world Which called for the freedom of the market and left the room for the private sector to take the initiatine in economic activity.         Both the IMF have   adopted this thesis in their programs of the structural adjustment in light of external and internal factors helped to Create the conditions to accept thesis that under the pretext of achieving a number of economic goals.

In Iraq in spite of

Background: Pyogenic discitis most frequently occurs
after home delivery, hemorridectomy, and dilatation and
curettage. Discitis is generally due to blood borne bacterial
invasion of the disc from adjacent end-plate via
communicating vessels. Infective discitis remains an
uncommon, but potentially serious cause for back pain.
Delayed diagnosis can occur and a high index of suspicion
may occur.
Methods: The study included 30 patients suffering from
localized low back pain with limitation of movement.
Diagnosis was made by history, physical examination and
investigation mainly E.S.R and MRI.
Results: 50.3% of patient with discitis had a history of
vaginal delivery, 15% had a history of hemorridectomy

Jamal Basha: His Administrative and Political Effort in Baghdad

Charge multipole Coulomb scattering form factors in ⁴⁸Ca nucleus have been reproduced utilizing the theory of nuclear shell. The efficient two-body nuclear potential fpbm is considered to construct the-spin orbit term LS vectors with Harmonic Oscillator HO potential as a wave function of single particle in Fp shell. Discarded spaces ( core + higher configuration) are taken into account through the Core polarization effect by model space with accurate two-body potential of Gogny to  interact the LS operating particles with the discarded space pair ( particle-hole) with energy of excitation equal to 2ћω. Gogny interaction has been selected as it had succeeded in nuclear shell theory. The computed results were compared with th

In this research design was treated gap laser mathematically and practically Bashaddam model Raasi simple and new and we have found that there is a good match in the practical and theoretical results

The present study was designed to evaluate the immunological status in a sample of Iraqi males with primary infertility and them age range18-55 years, who were attending the Centre of Infertility and in vitro Fertilization (Kamal Al-Samaraie Hospital, Baghdad) during the period December 2008 – April 2009. They were divided into three groups; 40 patients with anti-sperm antibodies (ASA), 20 patients with Asthenozoospermia (AST) and 20 patients with azoospermia (AZO). In adition to20 fertile males was as control group. The parameters of evaluations were standard seminal fluid analysis, anti-sperm antibodies and anti-mitochondrial antibodies in serum, Therefore, two types of samples were collected from each subject; seminal fluid and blood.

Benthic algae of Tigris river and one of its northern tributary the lower Zab were study at monthly intervals during Nov. 2001-Oct. 2002. Four sites were selected, a total of 115 species of algae were identified during this study, diatoms was the dominating group (86 species) followed by Chlorophyta (18 species), Cyanophyta (7species), Euglenophyta (2 species) and one species for each of Pyrrophyta and Chryzophyta. Pennate diatoms formed the major density within the identified algae and distributed among all stations especially the species Achnanthes minutissima, Navicula gracilis and Nitzschia palea, the diatoms bloomed in spring and autumn seasons. Bio-diversity and density of benthic algae in Tigris river was affected negatively by the e

Iraq is considered one of the countries most susceptible to the negative impacts of climate change. According to international reports, it is classified as among the top five most affected by climate change in the world, leading to economic resource shortages and an increase in water scarcity, which exposes societal stability in Iraq to a threat.  This may result in social disintegration and civil conflicts, so climate changes are considered one of the most dangerous crises affecting societal stability in Iraq during this stage.  In this context, the research attempts to trace the causes of climate change and their effects on societal stability in Iraq and suggest some necessary measures to confront them in the future.  The resea