Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles

Background: The menopause is physiological changes in women that give rise to adaptive changes at both systemic and oral level. During menopause, ovarian function declines and the production of sex steroid hormones reduces significantly affecting the oral tissues and periodontal structures leading to chronic inflammation of the gingiva, increased risk of tooth loss. Aim of study: The present study was designed to estimate the oral hygiene status in relation to salivary estradiol level among pre and post-menopausal women. Materials and Methods: Ninety women aged 48-52 years old, the control group consisted of 45 pre-menopausal women and the study group consisted of 45 post-menopause were examined for gingival index, plaque index and calcu

Background: The genetic polymorphisms of vitamin D receptor (VDR) have an association with thalassemia development, additionally to the environmental elements that elicited the disorder in the genetically predisposed individuals. As well, VDR functions responsible for the regulation of bone metabolism, such its part in immunity. Aim: The sitting study intended to inspect the association between thalassemia disease and the genetic polymorphisms of VDR among the Iraqi population then compared these findings to other findings of thalassemia patients in other different ethnic populations. Materials and methods: The restriction enzymes Bsm-I and Fok-I were applied to determine the genetic polymorphisms frequencies of VDR by a Polymerase Chain Re

The indirect monetary policy tools led to financial stability for the period being studied through the use of indicators of financial stability (aggregate) to show the effect of the foreign reserves of the Central Bank of Iraq and its indirect instruments in achieving financial and economic stability, especially after the significant decline in oil prices and dependence of the Iraqi economy on Oil (rent) and lower reserves of the Central Bank of Iraq after 2014 and now compared to previous years, the goal of this research is to achieve financial stability according to selected indicators and achieve an optimal monetary policy to achieve the development goals of The economic policy in the country. Standard models were used to test

Suffer most of the facilities of the high cost of inventory , which affects the high cost of the product and thus affects many administrative decisions , as well as suffer the facilities of the systems developed by the provisions of inventory control , and this problem is exacerbated in the construction sector where the inventory in the form of Construction spin of the Year for another it becomes difficult to control the cost effectively , and is the research problem in question follows: What are the implications of the use of the system in time inventory accounting system for the contracting company does kills Alrkaah to the provisions of the cost of inventory and what is the optimal approach to inventory control ? Find assumed

Electromyography (EMG) is being explored for evaluating muscle activity. For gait analysis, EMG needs to be small, lightweight, portable device, and with low power consumption. The proposed superficial EMG (sEMG) system is aimed to be used in rehabilitation centers and biomechanics laboratories for gait analysis in Iraq.

The system is built using MyoWare, which is controlled by using STM32F100 microcontroller. The sEMG signal is transferred via Bluetooth to the computer (about 30m range) for further processing. MATLAB is used for sEMG signal conditioning. The overall system cost (without computer) is about $80. The proposed system is validated using wired NORAXON EMG using the mean root mean squared metho

The work in this paper involves the planning, design and implementation of a mobile learning system called Nahrain Mobile Learning System (NMLS). This system provides complete teaching resources, which can be accessed by the students, instructors and administrators through the mobile phones. It presents a viable alternative to Electronic learning. It focuses on the mobility and flexibility of the learning practice, and emphasizes the interaction between the learner and learning content. System users are categorized into three categories: administrators, instructors and students. Different learning activities can be carried out throughout the system, offering necessary communication tools to allow the users to communicate with each other

The Braille Recognition System is the process of capturing a Braille document image and turning its content into its equivalent natural language characters. The Braille Recognition System's cell transcription and Braille cell recognition are the two basic phases that follow one another. The Braille Recognition System is a technique for locating and recognizing a Braille document stored as an image, such as a jpeg, jpg, tiff, or gif image, and converting the text into a machine-readable format, such as a text file. BCR translates an image's pixel representation into its character representation. As workers at visually impaired schools and institutes, we profit from Braille recognition in a variety of ways. The Braille Recognition S

Compressing an image and reconstructing it without degrading its original quality is one of the challenges that still exist now a day. A coding system that considers both quality and compression rate is implemented in this work. The implemented system applies a high synthetic entropy coding schema to store the compressed image at the smallest size as possible without affecting its original quality. This coding schema is applied with two transform-based techniques, one with Discrete Cosine Transform and the other with Discrete Wavelet Transform. The implemented system was tested with different standard color images and the obtained results with different evaluation metrics have been shown. A comparison was made with some previous rel