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.

     The present study was designed to select a suitable isolate of Lactobacillus sp. in order to use it as a probiotic formula for treating diabetic foot ulcer disease in diabetic mellitus patients. In order to determine the inhibitory action, 240 isolates of Lactobacillus from different sources, were taken and exposed for screening tests to evaluate the (antagonism-activities) toward 4 multi-drug resistant foot ulcer pathogens which were chosen from 120 pathogenic isolates:  Staphylococcus aureus, Klebsiella pneumonia, Proteus mirabilis, and P. aeruginosa. Twenty Lactobacillus isolates were selected from primary screening according to the capacity to restrain its expansion of f

The objective of this study is to explain the role of credit policies in agricultural development of Iraq during the period 1979-1989 which were represented by the policy of co-operative agricultural bank the organization that responsible to finance agricultural sector for various reasons. It has been shown that there was no clear credit policy existed during the period concerned due to the differences between loans from year. The loan growth rate was low in general comparing with objectives of the agricultural development plans, a low production rates comparing with loans paid, the growth rate of average number of trees in each donum and the growth rate of livestock number was also low.In conclusion there should be a clear plan for cred

       Iraq is a developing country with a high population. In Iraq, heavy metal and metalloid contamination has resulted from both industrialisation and environmental sources, providing serious health risks to the local population. We conducted one of the most comprehensive analyses on the current state of Iraq's heavy metal and metalloid pollution in this paper, which included water, soil, paddy, and rice. A study was carried out to determine the concentration of heavy metals including Lead (Pb), Cadmium (Cd), Iron (Fe), manganese (Mn), Cobalt (Co), Magnesium (Mg), Aluminum (Al), and Copper (Cu) of 39 irrigation water samples, 75 soil samples, 75 paddy samples, and 75 rice samples in two Iraqi governorates (Diyala , and Salah al-

The study included the collection of samples of raw cow milk to isolate Leuconostoc bacteria, samples were sub cultured on De-Man Rogosa Sharpe-Vancomycin medium, the pure colonies were selected and subjected to the cultural and microscopically tests, according to that 25 cocci bacterial isolates were obtained, then isolates were subjected to biochemical tests. Result of tests showed that 12 isolates belong to the genus Leuconostoc out of 25 cocci bacterial isolates, Vitek2 system was used as a supplementary step. Results of final identification showed that 3 sub species were obtained included Leuconostoc mesenteroides ssp. cremoris 9 out of 12 isolates, while it was 2 isolates of Leuconostoc mesenteroides ssp. mesenteroides and one isol

The CdS quantum dots were prepared by chemical reaction
of cadmium oleylamine (Cd –oleylamine complex) with the
sulfite-oleylamine (S-oleylamine) with 1:6 mole ratios. The
optical properties structure and spectroscopy of the product
quantum dot were studied. The results show the dependence of the
optical properties on the crystal dimension and the formation of
the trap states in the energy band gap.

A new procedure of depth estimation to the apex of dyke-like sources from
magnetic data has been achieved through the application of a derived equation. The
procedure consists of applying a simple filtering technique to the total magnetic
intensity data profiles resulting from dyke-like bodies, having various depths, widths
and inclination angles. A background trending line is drawn for the filtered profile
and the output profile is considered for further calculations.
Two straight lines are drawn along the maximum slopes of the filtered profile
flanks. Then, the horizontal distances between the two lines at various amplitude
levels are measured and plotted against the amplitudes and the resulted relation is a

In this work, a CW CO2 laser was used for cutting samples of the fiber-reinforced
plastics (FRP) of three different types of reinforcing material; aramide, glass and carbon.
Cutting process was investigated throughout the variation of some parameters of cutting
process and their effects on cutting quality as well as the effect of an inert gas exist in the
interaction region and finally using a mechanical chopper in order to enhance the cutting
quality. Results obtained explained the possibility to perform laser cutting with high
quality in these materials by good control of the parameters and conditions of the process.

In this paper, we characterize normal composition operators induced by holomorphic self-map , when and .Moreover, we study other related classes of operators, and then we generalize these results to polynomials of degree n.