The relationship between costs of environment and costs of product life – cycle.    Boubtlessly when the economical unit exercise their productive works, they lead to pollution in water, air and soil as well as all stages of product life- cycle from Rans Dstage, production stage, packaging stage and finally abandonment stage-             Pollution causes environmental costs. Lgnoring or hiding environmental costs and no taking them in consideration with product cost lead to a wrong account of preduot cost.

Therefore, environmental costs should be included and matched for all stages with in product costs to know which activities, processes

The financial analysis of the published financial statements is the means that enables businessmen, financial institutions, financial analysts and others to conduct their studies and conclusions to obtain information that helps them in the decision-making process, including decisions related to investment. National in making the decision on the investment activity, for the period from 2012 to 2018, through the information provided by the annual financial statements, by selecting a set of indicators provided by the financial statements, namely (liquidity ratio, activity percentage, profitability ratios) to measure the extent of this ability Indicators in determining their role in making an investment decision.

ﺔﻴﻋﺍﺫﻹﺍ ﺕﺎﻴﻨﻘﺘﻟﺍ ﻡﺍﺪﺨﺘﺳﺍ ﰲ ﲑﺒﻛ ﺭﻮﻄﺗ ﻦﻣ ﻝﺎﺼﺗﻻﺍ ﺮﺼﻋ ﻩﺪﻬﺷ ﻱﺬﻟﺍ ﺖﻗﻮﻟﺍ ﰲ ﺔﻴﻧﻮﻳﺰﻔﻠﺘﻟﺍﻭ ﺍ ﺢﺴﻓ ﰲ ﻢﻬﺳﺃ ﺕﺎﻄﶈﺍ ﺀﺍﻮﺳ ﺔﻴﻧﻮﻳﺰﻔﻠﺘﻟﺍ ﺕﺍﻮﻨﻘﻟﺍ ﺚﺒﻟ ﻊﺳﺍﻮﻟﺍ ﻝﺎ ( ﺔﻴﺿﺭﻷﺍ ﺔﻴﻠﺑﺎﻜﻟﺍ ﻭﺃ ﺔﻴﺋﺎﻀﻔﻟﺍ ﻭﺃ ( ﱵﻟﺍ ﺔﺻﺎﳋﺍ ﺔﻴﺋﺎﻀﻔﻟﺍ ﺕﺍﻮﻨﻘﻟﺍ ﻦﻣ ﺪﻳﺪﻌﻟﺍ ﺭﻮﻬﻇ ﰲ ﺎﻀﻳﺃ ﺪﻋﺎﺳ ﺎﳑﻭ ، ﺕﺎﻴﺋﺎﻀﻔﻟﺍ ﺭﻮﻬﻇ ﻚﻟﺫ ﻞﺒﻗ ﺩﺎﺳ ﻥﺃ ﺪﻌﺑ ﺔﻴﻣﻮﻜﺣ ﲑﻏ ﺕﺎﻴﻌﲨ ﻭ

Abstract

       This research aims to assess and measure the quality of health services provided by the Baghdad Educational Hospital using  five dimensions of 5Qs , Developer model by (Zinelidin), 2006), the problem of the research is to try to determine the quality of health services provided at the hospital as well as the investigation of the existence of the elements of quality contribute to achieve the requirements of customers and their needs, and used for the purposes of this research two approaches, first used Applied Research to 5Qs dimension model and use the Checklist as a Key tool to collection and analysis of data and the second descriptive analytical me

تقويم قواعد إدارة الشركات في ضوء قانون الشركات العراقي رقم 21 لسنة 1997،

      In this study, simple, low cost, precise and speed spectrophotometric methods development for evaluation of sulfacetamide sodium are described. The primary approach contains conversion of sulfacetamide sodium to diazonium salt followed by a reaction with p-cresol as a reagent in the alkaline media.  The colored product has an orange colour with absorbance at λmax 450 nm. At the concentration range of (5.0-100 µg.mL^-1), the Beer̆ s Low is obeyed with correlation coefficient (R²= 0.9996), limit of detection as 0.2142 µg.mL^-1, limit of quantification as 0.707 µg.mL^-1 and molar absorptivity as 1488.249 L.mol^-1.cm^-1. The other approach, cloud point extraction w

This work describes the enhancement of phenol red decolorization through immobilizing of laccase in chitosan and enzyme recycling. Commercial laccase from white rot fungus, Trametesversicolor (Tvlac), was immobilizedin to freshly prepared chitosan beads by using glutaraldehyde as a cross linker. Characterization of prepared chitosan was confirmed by FTIR and scanning electron microscope (SEM). Tvlac (46.2 U/mL) immobilized into chitosan beads at 0.8 % glutaraldehyde (v/v) within 24 hrs. Synthetic (HBT) and natural (vanillin) mediators were used to enhance dye decolorizoation. It was found that 89 % of phenol red was decolorized by chitosan beads within 180 min. in the absence of enzyme and mediator, while decolorization percenta

The study attempts to assess water quality in Abu-Zirig Marsh which used epiphytic Diatom community for assessing water quality. Many of Diatom indices {Trophic diatom index (TDI), Diatom index (DI), Generic diatom index (GDI) have been used to give qualitative information about the status of the freshwater ecosystem(good, moderate, high pollution). In this study, the epiphytic diatoms on both host aquatic plants Phragmites australis and Typha domengensis were collected from Abu-Zirig Marsh within Thi-Qar Province at three sites in Autumn, 2018 and winter, 2019. Epiphytic diatoms were Identified by the preparation of permanent slides method, some species of epiphytic diatom showed dominance such as Cyclotella menegh

Objective: The study aimed to assess the postoperative nurses' intervention for the patients with laparoscopic
cholecystectomy and to determine the relationship between Nurses' interventions and their demographic
characteristics.
Methodology: Quantitative design (a descriptive study) was started from 20th November 2012 up to 1st
September 2013. Non-probability (purposive sample) of (50) nurses, who were working in surgical wards, were
selected from Baghdad teaching hospitals (Baghdad Teaching Hospital, Digestives System and Liver Teaching
Hospital, AL-Kindy Teaching Hospital, and AL-Kadhimiyia Teaching Hospita). The data were collected through
the use of a constructed questionnaire, which consisted of two parts; the

The objective of the research is to evaluate the risk management practices of the variables (risk management structure, risk management methods, key components of risk management) and their relation to the principled behavior of managers behavior(innovation, proactive, risk acceptance) By adopting the questionnaire as a main tool in collecting data from managers in the National and raq insurance companies of (50) officials Department manager, department administrator, unit administrator, and analyzed their answers using the SPSS In calculating arithmetic mean, standard deviation, percentage weight and simple correlation coefficient. The most prominent conclusions were:1.There is a positive trend in the sample in both companies and a high