The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that

In light of the increasing importance of interim financial statements they provided these lists of information that enables users of accounting information to make wise investment decisions and predict the company's activities in light of changes the updated rather than wait until the end of the year and accessing information provided by the annual financial statements. In light of this research has come to the most important set of conclusions the adoption of interim financial information has been audited by the external auditor to the availability of basic qualitative characteristics in the accounting information contained in the (appropriate and timely manner, reliability and comparability) and this in turn leads to the impact on reli

The expansion of the social media environment has created its own linguistic realities which involve more colloquial communication and practical employment of language. This research focuses on nominalizations in detail, which are originally formed words that have been changed for a noun role. These nominalizations are examined within the context of Facebook posts. The research aims to discover the various nominalizations used and how often they appear in a large sample of data from Public Facebook Posts Corpora. Computational linguistics opened new fields of study and enabled researchers to study large amounts of data easily, making it easier to identify patterns. Two computational methods of identifying nominalization in a large dataset w

المستخلص
، ( اب ( ١٩٢٢ ô یدتھ ارض الیب ô ي قص ô وت ،ف ô زي الی ô اعر الانجلی ô یھدف ھذا البحث الى بیان مدى تأكید الش
ن ô ة م ô ان والطبیع ô ین الانس ô ت ب ô ا ربط ô ي لطالم ô ة ،الت ô على الحاجة الملحة للانسان الحدیث لاسترجاع الصلة الحمیم
ة ô ي بمثاب ô ة ھ ô ان الثلاث ô ذه الارك ô ین ھ ô ة ب ô ة الموثق ô ذه العلاق ô رى .ان ھ ô ة اخ ô ن جھ ô جھة ، وبین الانسان والاسطورة م
ات ô ي الثقاف ô ة ف ô وس الدینی ô وبة والطق ô اطیر الخ

Objectives: During the COVID-19 pandemic, dentists have had to work under stressful conditions due to the nature of their work. Personal protection equipment (PPE) has become mandatory for work in the dentistry field. This study aimed to examine dentists' practices and attitudes regarding the use of PPE and the associated drawbacks and cost implications during the pandemic.

Methods: A questionnaire-based survey was used and was divided into five sections dedicated to collect demographic variables and to examine the dentists' practices, attitudes toward PPE, drawbacks, and cost of using PPE. Mann-Whitney U and Kruskal-Wallis tests were used to compare different sections of

  Routine vaccination activities, such as detection, reporting, and management of adverse events following immunization (AEFIs), are generally handled by healthcare providers (HCPs). Safe vaccines against severe acute respiratory syndrome coronavirus (SARS-CoV-2) were introduced to control the Coronavirus Disease-19 (COVID-19) pandemic. The study aimed to assess the knowledge, perceptions, and practice of HCPs in Iraq about reporting adverse events following COVID-19 vaccination, and their association with sociodemographic variables. The study was a cross-sectional study that was carried out between August and September 2021 at the COVID-19 vaccination centers in Iraq. This study used an online and paper-based questionnaire, which

The current research aims to identify the degree to which a sample of managers in public organizations appreciated the level of application of the service leadership style from their point of view, and its relationship to the customer satisfaction index in light of the (Covid-19) pandemic, to achieve this, the researcher followed the experimental approach by applying a questionnaire that included two axes, The first: to measure the level of service leadership according to the scale (D. Van Dierendonck and I. Nuijten, 2011), which includes (8) dimensions (empowerment, stand back, accountability, courage, forgiveness, Authenticity, humility, stewardship). The second axis: to measure the level of customer satisfaction according to (Askim, 2004

Abstract

Background: The novel coronavirus 2 (SARS?CoV?2) pandemic is a pulmonary disease, which leads to cardiac, hematologic, and renal complications. Anticoagulants are used for COVID-19 infected patients because the infection increases the risk of thrombosis. The world health organization (WHO), recommend prophylaxis dose of anticoagulants: (Enoxaparin or unfractionated Heparin for hospitalized patients with COVID-19 disease. This has created an urgent need to identify effective medications for COVID-19 prevention and treatment. The value of COVID-19 treatments is affected by cost-effectiveness analysis (CEA) to inform relative value and how to best maximize social welfare through eviden

Community pharmacists faced more complex challenges in meeting patients’ medication needs during the pandemic than previously reported in the literature. Objectives To explore the perception and abilities of community pharmacists in managing patients’ needs in terms of medication dispensing during the pandemic, and to examine its effect on improving the patients’ situations. Materials and Methods A cross-sectional study design, validated by 30 experts, was conducted using an electronic survey (Google Form) to assess the effect of the dispensing practice of Iraqi community pharmacists on the patient’s clinical outcomes during the pandemic. The survey was distributed on professional pharmacist’s social media platforms from December