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 was aimed to isolate and identify Saccharomyces boulardii from Mangosteen fruits (Garcinia mangostana L.) by traditional and molecular identification methods To get safe and healthy foods probiotics for use, The isolates and two commercial strains were subjected to cultural, morphological and biochemical tests, The colonies of the isolates were spherical, smooth, mucoidal, dull and white to cream colour on SD agar media .The shape of cells was globose to ovoid and sometimes with budding, in a single form or clustered like a beehive. The isolates and two commercial strains were unable to metabolized galactose and lactose , Results shows that all isolates were unable to utilize potassium nitrate and not grow in the presence of (

The banking industry, as a result of the great challenges it faced, required continuous development of the principles of management, control and mechanisms used. The Basel Committee on Banking Supervision has played a leading role in legalizing many of these developments and has been able to contribute significantly to establishing a common framework for banking supervision, The central role in the various countries of the world is based on coordination between the various regulatory authorities and thinking about finding mechanisms to confront the risks faced by banks, recognizing the importance of the banking sector in the stability of domestic and international banking systems or the danger of this sector in the emergence of F

in this work the polymides were prepared as rthemally stable polymers by diffrent ways

 تهدف هذه الدراسة إلى بحث ظاهرة الاغتراب في رواية " ديك الفداء " لايلي عامير ، لأن هذه الظاهرة تبدو أكثر وضوحا في هذه الرواية ، وتمثل تیارا مسيطرة على معطياتها واتجاهاتها الفكرية والفنية، خاصة أن الكاتب استطاع أن يجسد هذه الظاهرة المحورية تجسيدا فنيا متميزا ، وكشف عن طبيعة العلاقة بين عالم الواقع وعالم الحلم لدى الشخصيات، وعما تتسم به من تناقض و تعارض وتصادم و شعور بالإحباط والضياع والاغتراب. وقد اشتملت ال

During 2019-2020, the experiment was conducted in the laboratory of the Department of Field Crop Sciences, Faculty of Agricultural Engineering Sciences - Baghdad University, to investigate the impact of soaking wheat seeds produced during the 2016 agricultural season with three plant extracts (licorice root extract 2%, 4% and 6%, Acadian and Humic(500, 1000, & 1500 mg L-1). Aside from the two control treatments (soaking in distilled water with dried seeds). The results show that the soaking treatment with licorice root extract outperformed the other therapies in conventional laboratory germination, root length, and seedling vigor index (95 percent and 3.42 cm 1207) compared to the two control treatments (soaking with distilled w

Electrospinning is a novel technique that can be used to produce highly porous fibers with highly tunable properties. In this research, this technique is adopted to prepare the electrospun nanofiber membrane for membrane distillation application. A custom-built electrospinning setup was made to prepare the nanofibers membrane. Polyvinylidene fluoride (PVDF) polymer was used in the electrospinning process due to its high hydrophobicity. Electrospun (PVDF) nanofibers were tested in direct contact membrane distillation (DCMD) process using 0.6 M sodium chloride as a feed solution. The resulting nanofiber membrane exhibited high performance in DCMD (i.e. relatively high water flux and high salt rejection). It has been found