Rapid and continuous developments and changes in the modern business environment in all areas of economic, environmental, social, technology and communications push economic units to search for modern methods and methodologies to produce products at low cost as well as produce products that meet the wishes of customers in terms of quality and environment to maintain their market position, and accounting for the costs of the flow of materials is one of the most prominent environmental management accounting techniques capable of providing information to help produce

Objective: Dental caries is a chronic infectious disease that is prevalent worldwide in all age groups. Numerous attempts have been made to develop conservative approaches to halt caries progression and restore enamel defects. This study aimed to investigate the effect of applying grape seed extract and chicken eggshell extract on the microhardness of demineralized enamel in permanent teeth. Methods: Forty-eight sound upper first premolars were used. Following demineralization with the demineralizing solution for 96 hours, they were distributed into four groups consistent with the treatment agent used: group A was treated with casein phosphopeptide amorphous calcium phosphate (as a control group), group B was treated with grape se

Background: Antibiotics are medicines used to  treat bacterial infections, Antibiotic resistance occurs when bacteria change in response to the use of these medicines. The world urgently needs to change the way that it prescribes and uses antibiotics.

Objective: To assess the knowledge, attitude, behavior toward antibiotic among  non- medical students  in University of Fallujah.

Method: A cross sectional study was done during the period from January to March 2019.  Self-administered questionnaire was used that  comprised 25 questions divided into four parts. The first part including demographic questions. Second part designed to assess the knowledge of respondents

The letter is defined as a message directed by the sender to another party, the future. The aim is to convey, clarify or explain a particular point or subject, and in the form of direct oral communication through speech that contains a set of words and words, The future can discuss the sender directly to exchange ideas with each other, or it may be written and in this case does not require direct interaction between the matchmaker and the recipient. As a result of the different sources and topics of the discourse, and the different types of categories addressed to the speech, and the number, it has been divided into several types.
And schools of discourse analysis emerged in the early eighties of the last century and has spread and ha

The period of negotiations is essential in the formation of contracts especially economic importance, but the legal value varies from legal system to another, where the freedom of negotiation is absolute in the Anglo-American system, which leaves its impact on the duty of the flags regarding the principle of good faith in the stage of negotiations nodal.

The Anglo-American legal system recognizes the rule of the right to remain silent. The buyer's responsibility at the negotiation stage is that it rejects the principle of good faith at this stage, and then attempts to achieve justice through other mechanisms surrounding the principle. A number of exceptions are broadly decided to the degree Can be said to be working to achieve th

This descriptive research aims atidentifying the difficulties encountered by nursing students in the development of nursing diagnostic skills. The data collection was carried out using a direct questionnaire with 62 students in My Youssef’s hospital in Casablanca. The results of the study list a set of failures related to the training of nurses. This training focuses mainly on the acquisition of knowledge; it is not aimed to the development of the real skill.

The study's objective is to find out the difference between the scholar of the research sample in awareness Green nanotechnology on the scaleas a whole and in each of its fields. The research depended of (136) specimen mem and women scholars of the fourth stage scholars / Department of Chemistry at the College of Education for Pure Sciences / Ibn Al-Haytham in Iraq for (2022-2023 AD) for the morning and evening studies, (65%) of the scientific community, It was picked at random with relation to the research instrument. it was a measure of awareness of green nanotechnology of (40) items, distributed in three areas (cognitive, skillful, emotional), and its validity and reliability were verified. Data analysis was completed for utilizing the s

The regular job of a reservoir engineer is to put a development plan to increase hydrocarbon production as possible and within economic and technical considerations. The development strategy for the giant reservoir is a complex and challenging task through the decision-making analysis process. Due to the limited surface water treatment facility, the reservoir management team focuses on minimizing water cut as low as possible by check the flow of formation and injected water movement through the Mishrif reservoir. In this research, a representative sector was used to make the review of water injection configuration, which is considered an efficient tool to make study in a particular area of the entire field when compared with the ful

One of the globalization results is (VAT) , so it is important to consider its        results and impact on the tax system.    

     The Iraqi economy having wittnisd an acute transition period , still in need for a better care in aim to back it, especialy from the tax system.

The research is concerned with the (VAT) and its details –And for five chapters all the problomes connect are displayed .But yet the new system does not comply with the modern development and this is one of the defects of (VAT) in Iraq.

The history of (VAT)was also studied mentiorned and studied.

     As a conclusion (VAT) is one of the m