The problem of the study was to identify the possibility of benefiting from the application of the target cost system as a modern cost system to activate the environmental cost management instead of the traditional systems used in the company due to the great transformations witnessed by the business environment in all fields, which have resulted in the search for modern systems to provide more accurate and more appropriate information to reduce Costs, because accurate information makes the company have a complete vision to achieve the company’s goals. To solve this problem, the research was based on the following hypothesis (that the role of the target cost system leads to the activation of environmental cost management). Target c

Al-Qudis power plant was chosen, as one of the power stations of Baghdad, to investigate the effects of Cadmium that emitted from combustion of crude oil in that power plant on the workers' glutathione serum level. Air samples were taken seasonally during August 2011- July 2012 from four sites at Al- Qudis power plant which are oil treatment unit 1(site 1), oil treatment 2 (site2), pre –chimney 1(site 3) and pre-chimney 2 (site 4), to measure levels of heavy metal (cadmium) under study. Blood samples were collected from the workers to estimate the heavy metal Cadmium. Air cadmium levels during summer (August and September) were varied from 6.26 ± 0.6 μg/m3 at site 1 to 6.89 ± 0.67 μg/m3 at site 3, while in spring (end of March, and

Abstract: Background: Staphylococcus aureus is Gram-positive bacteria that lives as a normal flora in living organisms but can be pathogenic to humans. Although a relatively unspectacular, nonmotile coccoid bacterium, S. aureus is a dangerous human pathogen in both community-acquired and nosocomial infections. Due to the increasing emergence of new strains of this antibiotic-resistant bacteria, it has become essential to approach different methods to control this pathogen. One of these methods is the antimicrobial photodynamic inactivation process using a low-level laser, in this paper, the Photodynamic effects of Rose Bengal and LLLL on the virulence factors of S.aureus were evaluated.

Abstract:

Objective: The study’s aim to evaluate the effectiveness of instructional program about healthy lifestyle on patients’ attitudes after undergoing percutaneous coronary intervention.

Methodology: Quasi-experimental design/ has been utilized for the current study starting from December 2018 to March 2020 to achieve the objectives of the study. Non-probability (purposive) sample of 60 patients was divided into intervention and control groups. Data were analyzed by the application of descriptive and inferential statistical methods.

Results: findings reported that before intervention both study and control groups demonstrated low total mean of score relat

The aim of this article is to solve the Volterra-Fredholm integro-differential equations of fractional order numerically by using the shifted Jacobi polynomial collocation method. The Jacobi polynomial and collocation method properties are presented. This technique is used to convert the problem into the solution of linear algebraic equations. The fractional derivatives are considered in the Caputo sense. Numerical examples are given to show the accuracy and reliability of the proposed technique.

Lead-acid batteries have been used increasingly in recent years in solar power systems, especially in homes and small businesses, due to their cheapness and advanced development in manufacturing them. However, these batteries have low voltages and low capacities, to increase voltage and capacities, they need to be connected in series and parallel. Whether they are connected in series or parallel, their voltages and capacities must be equal otherwise the quality of service will be degraded. The fact that these different voltages are inherent in their manufacturing, but these unbalanced voltages can be controlled. Using a switched capacitor is a method that was used in many methods for balancing voltages, but their respons

Al-Qudis power plant was chosen, as one of the power stations of Baghdad, to investigate the effects of Cadmium that emitted from combustion of crude oil in that power plant on the workers' glutathione serum level. Air samples were taken seasonally during August 2011- July 2012 from four sites at Al- Qudis power plant which are oil treatment unit 1(site 1), oil treatment 2 (site2), pre –chimney 1(site 3) and pre-chimney 2 (site 4), to measure levels of heavy metal (cadmium) under study. Blood samples were collected from the workers to estimate the heavy metal Cadmium. Air cadmium levels during summer (August and September) were varied from 6.26 ± 0.6 μg/m3 at site 1 to 6.89 ± 0.67 μg/m3 at site 3, while in spring (end of March, and

A new Turbidimetric method characterized by simplicity, accuracy and speed for determination of Hydronium ion by continuous flow injection analysis. The method was based on the formation of complex Zn3[Fe(CN)6] for Zinc(II) that was eluted by Hydronium ion from cation exchanger column with Potassium hexacyanoferrate(III) for the formation of a pale yellow precipitate and this precipitate was determined using homemade Linear Array Ayah-5SX1-T-1D continuous flow injection analyser. The optimum parameters were 2.7 mL.min-1 flow rate using H2O as a carrier stream, 1.7 mL.min-1 reagent stream, 110 L sample volume and open valve for the purge of the sample segment. Data treatment shows that linear range 0.01-0.1 mol.L-1 for each acids (HClO

The aim of this research is to apply the concept of total value management to improve the process design of producing the toothpaste in Al Mammon factory one of the in the general company of food industry. The concept of total value management is concerning with achieve more than one values which are important for the customers as these values are related to the customers satisfaction. The research problem is that the factory did not measure the effectiveness of process design as this company has weakness in analyzing this effectiveness in synchronies with total value management. On the other side, the company did not give more attention to the cost of products and selling prices within the value cost/ profit which is one of the

The aim of this research is to construct a cognitive behavior program based on the theory of Meichenbaum in reducing the emotional sensitivity among Intermediate school students. To achieve the aims of the research, two hypotheses were formulated and the experimental design with equal groups was chosen. The population of research and its sample are determined. The test of negative emotional sensitivity, which is constructed by the researcher, was adopted. The test contains (20) items proved validity and reliability as a reliable test by presenting it to a group of arbitrators and experts in education and psychology. An educational program is constructed based on the theory of Meichenbaum. The test was applied to a sample of (60) second i