Introduction: Although it is discouraged, community pharmacy customers can obtain oral corticosteroids (OCSs) without prescriptions from some community pharmacies in Iraq. Medication abuse is defined as the use of medication for non-medical reasons. Objectives: The study aimed to determine demographics, beliefs, and perceptions associated with the abuse of oral corticosteroids for non-illness reasons among community pharmacy customers. Methods: This cross-sectional study was conducted in fall 2018 in four provinces in Iraq. Customers of 19 community pharmacies asking for OCSs for themselves without a prescription were administered a paper survey. This study used the Theory of Reasoned Action (TRA) to measure the relation

The research aims to achieve market share requirements and reach the targeted competitive price through the application of management accounting techniques represented by continuous improvement technique and target costing under an Activity Based Cost (ABC) system and Activity Based Management (ABM), In Muthanna Cement Company to reach the rationalization of the cost of the product and maintain the required quality and improve the profitability of the company.

The problem of research has emerged in the inability of local firms to enter into effective competition with other companies operating in the same economic sector, Because of the high cost of its products, Which led to the sale of the product at prices below its cost, and t

This study aimed to evaluate the effectiveness of a novel concrete-encased column (CE) using small circular steel tubes filled with cementitious grouting material (GFST) as the primary reinforcement instead of traditional steel bars. The research involved three different types of reinforcement: conventional steel bars, concrete-filled steel tubes with 30% of the reinforcement ratio of steel bars, and concrete-filled steel tubes with the same reinforcement ratio as steel bars. Twenty-four circular concrete columns were tested and categorized into six groups based on the type of reinforcement employed. Each group comprised four columns, with one subjected to concentric axial load, two subjected to eccentric axial load (with eccentrici

This article proposes a new technique for determining the rate of contamination. First, a generative adversarial neural network (ANN) parallel processing technique is constructed and trained using real and secret images. Then, after the model is stabilized, the real image is passed to the generator. Finally, the generator creates an image that is visually similar to the secret image, thus achieving the same effect as the secret image transmission. Experimental results show that this technique has a good effect on the security of secret information transmission and increases the capacity of information hiding. The metric signal of noise, a structural similarity index measure, was used to determine the success of colour image-hiding t

          In this paper, we have investigated some of the most recent energy efficient routing protocols for wireless body area networks. This technology has seen advancements in recent times where wireless sensors are injected in the human body to sense and measure body parameters like temperature, heartbeat and glucose level. These tiny wireless sensors gather body data information and send it over a wireless network to the base station. The data measurements are examined by the doctor or   physician and the suitable cure is suggested. The whole communication is done through routing protocols in a network environment. Routing protocol consumes energy while helping non-stop communic

The budget represents a critical accounting tool used for planning and control. It is considered a measure of the results expected to occur.

This study aims to identify the impact of the Kaizen Budget in reducing costs and continuous improvement on the General Company's operations for Light Industries. The research idea is based on the fact that preparing the budget based on constant improvement supports the higher management of people, processes, materials, and production methods, thus enabling them to manage and reduce their costs.

Research results that the prepared budget suffers from many shortages that limit the materials' usefulness for management

Globally, buildings use about 40% of energy. Many elements, such as the physical properties of the structure, the efficiency of the cooling and heating systems, the activity of the occupants, and the building’s sustainability, affect the energy consumption of a building. It is really difficult to predict how much energy a building will need. To improve the building’s sustainability and create sustainable energy sources to reduce carbon dioxide emissions from fossil fuel combustion, estimating the building's energy use is necessary. This paper explains the energy consumed in the lecture building of the Al-Khwarizmi College of Engineering, University of Baghdad (UOB), Baghdad, Iraq. The weather data and the building construction informati