The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t

Research Summary


The research revolves around the collection of pending hadiths on Abdullah bin Amr bin Al-Aas, may God be pleased with them, and it is required in these hadiths that they be among those in which there is no room for diligence, such as telling about unseen matters, signs of the Hour, or a statement of virtue and reward for obedience, or punishment for disobedience.

The research consists of an introduction, two topics, and a conclusion of the first topic in the translation of Abdullah bin Amr bin Al-Aas, and the second topic, the pending hadiths of Abdullah bin Amr bin Al-Aas, may God be pleased with them, in which there is no room for diligence in collecting and studying

At the end of this rese

Lying is considered a dangerous tendency among children if it has become a habit. It results in many social problems, such as child’s loss of confidence, lack of others’ respect to him, and his lack of respect to the desired values ​​of the society, such as honesty and trust. Consequently, he will be led to a deviation when he becomes old; especially if the child’s socially unaccepted behavior has not been directed. The research, thus, aims to examine the causes of lying in the most important stage of children’s life; that is, between (4-6) years. Such an aim helps to know about the individual reasons of lying among males and females from teachers’ perspectives. To meet the objective of the study, a number of (128) children

The present work focuses on examining the strategy of cognitive trips and the Arabic language teachers’ training needs of such a strategy when teaching Arabic language courses in the Saudi Arabia Kingdom. To achieve the objective of the study, and check whether this strategy is used in lesson planning, lesson teaching, or lesson assessment, a descriptive approach and a questionnaire have been adopted. The researchers used a number of statistical tools, and chose a purposive sample, which consists of (58) Arabic language teachers from Saudi Arabia Kingdom. Results have shown that the training needs of Arabic language teachers for implemining the strategy of cognitive journeys while teaching Arabic language courses came in the following

Schizophrenic patients who are at great risk of relapse are characterized by non-compliance,
denial of illness and need for treatment and no contact with family. So, the prevention of relapse
and readmission to hospital are crucial in mental health practice.
The present study is a descriptive-analytical study that was carried out from November 2nd
2006 through the end of 20 of April 2008.
Objectives: To assess the associated factors with the risk of relapse in schizophrenic patients at
psychiatric hospitals in Baghdad city.
Methodology: A purposive "non-probability" sample of (50) schizophrenic patient who hasd
relapsed was involved in the present study. Data were collected through the use of the constructed
qu

The aim of present work is to study the removal of phenol present in aqueous feed solution by the emulsion liquid membrane technique using kerosene as a diluent, sodium hydroxide as a stripping agent, and sorbitan monooleate (Span 80) as a surfactant. The parameters studied were: surfactant concentration, volume ratio of membrane phase to internal phase, and stirring speed. It was found that more than 98% of phenol can be removed at the conditions were surfactant concentration 2% (v/v), volume ratio of membrane phase to internal phase 5:1 and stirring speed 400 rpm. Maximum phenol extraction efficiency at 7 minutes of process time was observed. It was found that there was a good agreement between the standard kerosene an

Nanoceria have shown numerous unique characteristics, such as biocompatibility and are excellent agents for biological applications. The aim of this study is to investigate cerium oxide nanoparticles for 2, 2- diphenyl-1-picryl-hydrazyl-hydrate (DPPH) free radical scavenging activity and their ability to offer protection against ionizing radiation. In vitro antioxidant activity study of nanoceria particles has shown good free radical scavenging activity for DPPH radical assayed within a concentration range of 0.01 to 0.05 g/l, at higher concentrations of nanoparticles showed reverse trend in absorbance and inhibition indicating this finite rang of concentration is suitable for scavenging free radicals, also nanoparticles were found to ha

Previously, many empirical models have been used to predict corrosion rates under different CO₂ corrosion parameters conditions. Most of these models did not predict the corrosion rate exactly, besides it determined effects of variables by holding some variables constant and changing the values of other variables to obtain the regression model. As a result the experiments will be large and cost too much. In this paper response surface methodology (RSM) was proposed to optimize the experiments and reduce the experimental running. The experiments studied effects of temperature (40 – 60 °C), pH (3-5), acetic acid (HAc) concentration (1000-3000 ppm) and rotation speed (1000-1500 rpm) on CO₂ corrosion performance of t

    As Albizia lebbeck is one of the important species in Iraq and the region, its wood has subjected to investigation through the assessment of differences in its element dimensions and specific gravity under Baghdad conditions. Variations of fiber length, fiber width, cell wall thickness, vessel diameter, and density of wood were examined along the stem and horizontally.  Results showed that fiber lengths were within the normal range, but their widths were narrower than common range of hardwoods. There were little increase in fiber length, width, wall thickness as the height position increased. Vessel diameter has been affected contrarily. No significant effects of  height on specific gravity could be

Background: Beta thalassemia major (β-TM) is an inheritable condition with many complications, especially in children. The blood-borne viral infection was proposed as a risk factor due to the recurrent blood transfusion regimen (hemotherapy) as human parvovirus B19 (B19V). Objective: This study investigated the B19V seroprevalence, DNA presence, B19V viral load, and B19V genotypes in β-TM patients and blood donors. Methods: This is a cross-sectional study incorporating 180 subjects, segregated into three distinct groups each of 60 patients, namely control, β-TM, and β-TM infected with Hepatitis C Virus (HCV).  For the B19V prevalence in the studied group, the ELISA technique and real-time PCR were used. The genotyping was follo