The last ten years observed a shift enormous scientific in the method and way that it deals professional with the cost accounting and reflected the result those shift enormous scientific of increase the competitive environmental that accompanied the emergence of a modern manufacturing environmental on surface the long roductive life and emergence advanced information technology that give a central focus of his important on client with growing global markets growth on a large scale.

        The research aim to define the concept of cost awareness, the concept and methods of  strategic cost management and the role of cost awareness for managers of industrial units in strategic of cost managem

Abstract

This research attempt to explain the essential aspects of one important model in management of Bank risks , that is (stress testing) , which increase the concentrate on it resulting the negative affects of Global financial crisis that it accuar in 2008 to study the application possibilities in iraqian banks to enhancing the safety and financial soundness Becuase the classical tools  in Risk management don’t give clear image on Banks ability  in facing risks, hence the Basel committee on Banking supervision focusing in agreement of Basel 2,3 on stress testing when it doing the internal capital adequacy assessment process (ICAAP) .

To achieving the reseach obje

In this work we present a technique to extract the heart contours from noisy echocardiograph images. Our technique is based on improving the image before applying contours detection to reduce heavy noise and get better image quality. To perform that, we combine many pre-processing techniques (filtering, morphological operations, and contrast adjustment) to avoid unclear edges and enhance low contrast of echocardiograph images, after implementing these techniques we can get legible detection for heart boundaries and valves movement by traditional edge detection methods.

Academia Open Vol 8 No 2 (2023): December DOI: 10.21070/acopen.8.2023.8087 . Article type: (Medicine)Impact of COVID-19 on Dental Students' Psychological Health Maryam Hameed Alwan, [email protected], (1) Department of Oral Diagnosis, College of Dentistry, Baghdad University, Iraq, Iraq (1) Corresponding author Abstract This study investigates the psychological impact of the COVID-19 pandemic on dental students at Baghdad University College of Dentistry. Conducted between December 2021 and January 2022, this cross-sectional survey aligns with ethical guidelines and the Helsinki Declaration. The study utilized Cochran's equation to determine a sample size of at least 400, ensuring a 95% confidence level with a 5% margin of e

The study of cohomology groups is one of the most intensive and exciting researches that arises from algebraic topology. Particularly, the dimension of cohomology groups is a highly useful invariant which plays a rigorous role in the geometric classification of associative algebras. This work focuses on the applications of low dimensional cohomology groups. In this regards, the cohomology groups of degree zero and degree one of nilpotent associative algebras in dimension four are described in matrix form.

Maternal obesity is linked rates of high-risk obstetrical conditions such as diabetes and hypertension with higher rates of cesarean section. Pregnancy outcomes are negatively affected by maternal obesity (increased risk of neonatal mortality and malformations) . The research aims to show the effect of obesity of woman on physical and metabolisms status.

In this paper, we prove that; Let M be a 2-torsion free semiprime  which satisfies the condition  for all  and α, β . Consider that  as an additive mapping such that  holds for all  and α , then T is a left and right centralizer.

 Mercury(II) ion is extracted as ion pair with thiocyanate using DCM .The effects of different parameters affecting the ease of extraction are determined . These parameters are  pH ,Thiocyanate ion concentration ,type and concentration of the counter cation concentration of the reagent , temperature and type of solvents .Other crown ethers (15C5 DB24C , DCH18C6 and  18C6 and cryptand- 222 are investigated as extracting reagents  using slop analysis method UV-visible and IR spectrometry .CHN analysis and melting points determination  are perfored for comlex analysis .All these investigations indicated the formula [k+CE]2[Hg (SCN )4]-2.

     The main objective of this paper is to calculate the perturbations of tide effect on LEO's satellites . In order to achieve this goal, the changes in the orbital elements which include the semi major axis (a) eccentricity (e) inclination , right ascension of ascending nodes ( ), and fifth element argument of perigee ( ) must be employed. In the absence of perturbations, these element remain constant. The results show that the effect of tidal perturbation on the orbital elements depends on the inclination of the satellite orbit. The variation in the ratio  decreases with increasing the inclination of satellite, while it increases with increasing the time.