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.

This paper depends on sheding some litgt on the characteristics of political
relations between the arab and the Persian during the reign of sassane kings.
"Ardashir the first, shahbour the first, shahbour the second, Bahram the fifth; kisra
Anushrwan and kisrah abruis"
And who rulled the Persian before the Islamic conquest and were adopted in this studym
as a model. It was possible to get some information from invaluable refereces in order to
arrive at a clear image as regards the nature of these relations. These relations were
differently political according to the circumstances of ruling, interests and the personality
of those kings.

KE Sharquie, AA Al-Nuaimy, WJ Kadhum, Saudi medical journal, 2006 - Cited by 3

This paper set forth the spatial suitability of the informal settlement supposed to be distributed by the Iraqis government to poor people. The Iraqi government identified 9 locations of informal settlement in Baghdad city and acceptance it as a reality as a help for them to getting home. In this paper I discovered the suitability of those locations which one will be suitable more than others for living. The analysis process was applied using the GIS environment – spatial analysis. According to the results, It has been identified as the most important measures to identify which one of these areas suitable for development for housing by using some criteria (Distance from the city center, Proximity from transport routes, Proximity of high v

Broadcasting across satellites has become an important media phenomenon and largely available for watchers. As the receiver can see the events at the very moment and at any spot in the world. This study aims to discover the degree of the extent of exposure of Iraqi people to the news broadcasting satellites in Arabic language, (Al Jazeera, Al Arabiya, Al Ekhbariya Satellite Channels) as one of the media that serves the public; and to discover the range of these Satellite Channels in covering the local Iraqi situation in different sides and aspects; and to know the significance of the Iraqi people in watching those news programmers; and state the motives behind the Iraqi public's dependence on these channels.

The

Design of experiments (DOE) was made by Minitab software for the study of three factors used in the precipitation process of the Sodium Aluminate solution prepared from digestion of α-Al₂O₃  to determine the optimum conditions to a produce Boehmite which is used in production of ɤ-Al₂O₃ during drying and calcination processes, the factors are; the temperature of the sodium aluminate solution, concentration of HCl acid added for the precipitation and the pH of the solution at which the precipitation was ended. The design of the experiments leads to 18 experiments.

   The results show that the optimum conditions for the precipitation of the sodium aluminate solution which

In life in general and in the press, especially the success of a particular message depends heavily shipments carried by, and images idyllic suggestive, how many meanings that reaching an audience, and is the magazines and one of those media that target a broad audience, trying to please Him and the acquisition of his attention through a form of aesthetic granted pleasure and satisfaction from this point of view, read image ad as Date pure incident of everyday life, and here was placed this research about the aesthetic image advertising in the covers of women's magazines, which has been briefing them through the Four Seasons included in the search, was the first chapter Batarh systematic talked about problem Find the placing on the form

One study whose importance has significantly grown in recent years is lip-reading, particularly with the widespread of using deep learning techniques. Lip reading is essential for speech recognition in noisy environments or for those with hearing impairments. It refers to recognizing spoken sentences using visual information acquired from lip movements. Also, the lip area, especially for males, suffers from several problems, such as the mouth area containing the mustache and beard, which may cover the lip area. This paper proposes an automatic lip-reading system to recognize and classify short English sentences spoken by speakers using deep learning networks. The input video extracts frames and each frame is passed to the Viola-Jone

 According to the circumstances experienced by our country which led to Occurrence of many crises that are the most important crisis is gaining fuel therefore , the theory of queue ( waiting line ) had been used to solve this crisis and as the relevance of this issue indirect and essential role in daily life  .

This research aims to conduct a study of the distribution of gasoline station in (both sides AL – kharkh and AL Rusafa, for the purpose of reducing wasting time and services time through the criteria of the theory of queues and work to improve the efficiency of these stations by the other hand. we are working to reduce the cost of station and increase profits by reducing the active serv