There are many problems facing the economic entities  as a result of its mass production &variation of its products  , the matter which had  increased the need & importance of cost accounting which is regarded a main tool for the managerial control.

The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management  with required information to perform its functions by the best use& way.

This research aims to determine  the standard cost for the  direct material for oil extraction activity by applying it in the north oil company.

research objectives to:
1. identify the social, economic and cultural factors affecting consumption.
2. detect the consumption culture among the population in the city of Erbil.
3. Identify the GATT consumer protection and rights.
The most important results:
1. that there is variation in the answers of respondents about keep up with modernity in the basic consumption (necessary), it swallowed the proportion of yes answers about keep up with modernity in food consumption (72%), and is an indication of growing consumer awareness of the individual in the side of nutrition. The clothing on the side of the proportion of yes answers amounted to (85%), in the health field note that the percentage of yes answers (83%), who are abr

Of the many functions that are performed by the drilling fluid, the most important is to transport cuttings from the bit up the annulus to the surface. Various drilling fluid have been widely used in the oil industry to improve lifting capacity. In this study, three mud type have been used which they are, oil base mud, X-anthan polymer and a mixture of CMC and bentonite ,by using Carrying Capacity Index  calculation (CCI) , the Xanthan  gave good values of CCI than other studied drilling fluid. By using Sifferman chart and field data from well in south of Iraq and API equation to find cutting concentration in the annulus, The results showed that the used of thick mud increase the lifting capacity and decrease volumetric drill c

The risk assessment for three pipelines belonging to the Basra Oil Company (X1, X2, X3), to develop an appropriate risk mitigation plan for each pipeline to address all high risks. Corrosion risks were assessed using a 5 * 5 matrix. Now, the risk assessment for X1 showed that the POF for internal corrosion is 5, which means that its risk is high due to salinity and the presence of CO, H2S and POF for external corrosion is 1 less than the corrosion, while for Flowline X2 the probability of internal corrosion is 4 and external is 4 because there is no Cathodic protection applied due to CO2, H2S and Flowline X3 have 8 leaks due to internal corrosion so the hazard rating was very high 5 and could be due to salinity, CO2, fluid flow rate

The general health of palm trees, encompassing the roots, stems, and leaves, significantly impacts palm oil production, therefore, meticulous attention is needed to achieve optimal yield. One of the challenges encountered in sustaining productive crops is the prevalence of pests and diseases afflicting oil palm plants. These diseases can detrimentally influence growth and development, leading to decreased productivity. Oil palm productivity is closely related to the conditions of its leaves, which play a vital role in photosynthesis. This research employed a comprehensive dataset of 1,230 images, consisting of 410 showing leaves, another 410 depicting bagworm infestations, and an additional 410 displaying caterpillar infestations. Furthe

This study aimed to investigate the effect of oral administration of pomegranate seed oil on diabetic in male rabbits. A total of 32 adult male rabbits.6 months old weighting 1-2kg were divided in to four equal groups. G- Control (negative) Rabbits were received olive oil, G2- (control positive) Rabbits were received (30 mg/kg B.W/daily of the Pomegranate seed oil orally and daily for 45 day. G3-Rabbits were received (150mg/kg of Alloxan injected Intraperitonealy, G4-Rabbits were received the same dose orally of the Pomegranate seed oil four 45 days. There is significant increase (Insulin, Insulin resistance) and decreased glucose in group received Pomegranate seed oil (G4) as compared with G3 (diabetic group). On conclusion, the administra

This field experiment, was conducted to investigate a comparison of two methods for harvesting potatoes: mechanical and handy when using moldboard and chisel plow for primary tillage and three different distances for planting tubers in the rows 15, 25, and 35 cm in silt clay loam soil south of Baghdad. The factorial experiment followed a randomized complete block design with three replications using L.S.D. 5 % and 1 %. Mechanical harvest recorded the best valid potato tubers at 88.78 %, marketable yield of 31.74 ton. ha-1, efficiency lifted 95.68 %, tubers damage index 28.41, speeding up the harvesting process and reducing time and effort. Handy harvest gave the least damage to potato tubers, 6.02 %, and unlifted potato tubers, 4.32 %. Howe

An experiment was carried out in pots under open field conditions in the fall seasons of 2017 and 2018 at the College of Agricultural Engineering Sciences, University of Baghdad, for improving field emergence and drought stress tolerance in sorghum. Three factors were studied. 1st factor was three cultivars (Inqath, Rabeh and Buhoth70). 2nd factor was primed and unprimed seed. 3rd factor was represented by the irrigation intervals every 2, 4 and 6 days. Randomized complete block design with four replicates was used. The results showed that Buhoth 70 cultivar had a significant superiority compared to others in traits of the first and final count of emergence, emergence energy and emergence rate index (54.2%, 26.7%, 1.747 and 70.7 % d

This paper investigated in the numerical simulation model to calculate the Earth magnetic field components at north provinces of Najaf city (Longitude 44.316 ^o -44.3592^o E and Latitude 32.0508^o - 32.0256^o N). The components of the Earth magnetic field (total intensity (F), horizontal intensity (H), declination (D), inclination (I), the north component(X), the east component(Y), and Down component(Z)) were found by using spherical harmonic world magnetic model (WMM2010). A great deal of anomaly has been discovered in all components of the Earth magnetic field at the selected region (Long. 44.345^o-44.335^o E, Lat.32.042^o-32.032^o N) using Kriging method.