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 study focused on two areas in AL-Najaf city, AL-Ruhbah and Al-Haydariyah regions because of the importance and widespread use of groundwater in these areas. The two areas were compared quantitatively and qualitatively. For the quantitative approach, the GMS software was used in conjunction with the GIS software to simulate the groundwater flow behavior. The solid model for both areas was created, the geological formation was determined, and the hydraulic properties were identified using GMS software. To test the quantity of groundwater in both areas, the wells have been redistributed to a distance of 2000 m between them, and a period of 1000 days was chosen. When a discharge of 10 l/s and operation times of 4, 8, an

ABSTRACT Background: One of the major problems of all ceramic restorations is their probable fracture against the occlusal forces. The objective of this in vitro study was to evaluate the effect of two gingival finishing lines (90°shoulder and deep chamfer) on the fracture resistance of full contour CAD/CAM and heat press all-ceramic crowns. Materials and Methods: Thirty two maxillary first premolars were prepared to receive full contour CAD/CAM (zolid) and heat press (Cergo Kiss) ceramic crowns using a special paralleling device (Parallel-A-Prep). The teeth were divided into four groups according to the type of finishing line prepared. Each crown was cemented to its corresponding tooth using self-etch, self-adhesive dual cure resin ceme

The elections of the Council of Representatives in Iraq are one of the manifestations of political participation, which makes it attracts the attention of researchers. Where Iraq witnessed in 2005 important political events in the Iraqi arena, a pluralist parliamentary elections or elections in Iraq by direct free election on January 30, the first almost half a century ago. On November 15 of the same year, Iraq adopted a permanent constitution for the country through a popular referendum.

Zeolite Y nanoparticles were synthesized by sol - gel method. Dffirent samples using two silica sources were prepared.
Sodium metasilicate (Na2SiO3) (48% silica) and silicic acid silica (H2SiO3) (75% silica) were employed as silica
source and aluminum nitrate (Al(NO3)3.9H2O) was the aluminum source with tetrapropylammonium hydroxide
(TPAOH) as templating agent.
The synihesized-samples were characterized by X-ray diffraction, showed the requirement of diffirent aging time for
complete crystallization to be achieved. Transmission Electronic Microscope (TEM) images, showed the particles were
in the same range of 30 - 75 nm. FT-IR spectroscory, showed the synthesized samples having the zeolite Y crystal
properties. The i

             The current research aims to identify the impact of ambidextrous leadership behaviors on organizational energy in Al-Faris Company. The descriptive analytical method was used as a research approach. Adept leadership includes two dimensions (open leadership behaviors and closed leadership behaviors), and organizational energy includes three dimensions (emotional energy, physical energy, and cognitive energy ). The research sample included all the administrative leaders (General Manager, Associate General manager, Department Manager, Division Official  ) in AL-Faris Company / the Iraqi Ministry of Industry. The researcher distributed (74) valid questionna

The research problem is that most of the construction projects exceed the planned value, due to the failure to implement the plans on time. The current study aims to monitor the implementation of the project and for each of the executed tasks of the table of quantities in order to detect deviations at the time they occur, evaluate the time and cost performance, and then identify the areas of waste and analyze the implementation of each task in order to diagnose the underlying problems and find possible and applicable solutions in the environment Iraqi. The research was applied in one of the companies specialized in the field of construction projects, and one of the most important conclusions reached is the possibility of applying

The research aims to determine the required rate of return according to the Fama and French five-factor model, after strengthening it by adding the indebtedness factor to build the Fama and French six-factor model FF6M-DLE. The effect of the indebtedness factor on the company's profitability and the real value of the ordinary shares calculated according to the (equivalent ascertainment) model and its suitability with the company's situation, and an analysis of the fluctuation between the market value and the real value of the ordinary stocks.