This research dealt with the process of reducing costs through some strategic methods of management accounting targeted cost analysis unassembled and Alkeisen, where he focused this research through his theory on a review of some administrative accounting strategic technologies, while the second practical side through the application of targeted cost analysis unassembled and Alkeisen, acquired Search importance of focusing on the decisions to cut costs, through the use of some administrative accounting strategic methods and this we can unassembled analysis, continuous improvement, and the cost of quality) when applied quality, "in light of this has been reached to a set of conclusions that the most important of the  company's relian

The objective of this study was to investigate and compare among five different methods of contraception including combined oral contraceptive pills (COC), Depot medroxyprogesterone acetate (DMPA), copper Intrauterine contraceptive device (IUCD), vaginal spermicides and male condom used in Hawler City through estimate of their effect, relative failure rate, percentage of use, adherence and compliance and adverse effects of each contraceptive method. In order to reach to these aims, a retrospective study was conducted in Hawler City in Azadi Health Care Center over a period of 6 months from 22^th November, 2010 to 15^th May, 2011 during which data collection and subjects follow up for 3 months had been achieved. A conv

Background: MRSA (methicillin-resistant Staphylococcus aureus) is a global health problem. Many people are looking for new ways to combat MRSA, for example by using bacteriophages (phages). It has been extremely challenging to isolate a sufficient quantity of lytic anti-MRSA phages. Therefore, new techniques for separating, refining, and reworking anti-MRSA phages were sought in this study.

Methods: Of 437 S. aureus isolates, nine clinical MRSA isolates were obtained from three hospitals in Baghdad, Iraq and two ATCC MRSA strains were used to separate wild anti-MRS

This paper shews how to estimate the parameter of generalized exponential Rayleigh (GER) distribution by three estimation methods. The first one is maximum likelihood estimator method the second one is moment employing estimation method (MEM), the third one is rank set sampling estimator method (RSSEM)The simulation technique is used for all these estimation methods to find the parameters for generalized exponential Rayleigh distribution. Finally using the mean squares error criterion to compare between these estimation methods to find which of these methods are best to the others

The importance of vibrations in rotating rotors in engineering applications has been examined, as has the best approach to interpreting vibration data. The most extensively used analytical approaches for rotating shaft vibration analysis have been investigated. In this research, a detailed study was made of the Rayleigh and Dunkerley methods due to their importance in the special calculations to find the amplitude of vibrations in the rotation system. The multi-node method was used to calculate both Dunkerley's and Rayleigh's methods. An experimental platform was built to study the vibrations that occur in the rotating shafts, and the results were compared with theoretical calculations and with different distances of the bearings. It pro

The purpose of this study is to compare the influence of three teaching methods, as represented by problem-based learning (PBL), the PBL with lecture method, and the conventional teaching on undergraduate physics students' group work skills among bachelor’s degree physics students. In this study, the pre- and post-test were done and the instruments were administered to the students for data collection. The actual sample size comprises of 122 students, who were selected randomly from the physics department, college of education in iraq. Overall, the statistical results rejected null hypothesis of this study. Thus, using the PBL without or with lecture method enhances the skills of the group work among the bachelor’s degree physics studen

the rationalization of energy consumption Require awareness in the possibility of bridging the local need severe shortage of electric power for daily requirements. The research aims to show that the engineers of various specializations and architects, including in particular can have an active role in about the importance of the role of energy in human life, and it’s best utilization without extravagance (which our religion forbids it). Here lies the problem of the research to find possible means and alternative methods to reduce (rationalization) electrical energy consumption in hot dry areas in general which need large energy for air conditioning because of the crucial climate of these regions that making access to the area o

Abstract

The current research aims to construct a scale for the nine types of students’ personality according to Rob Fitzel model. To do this, (162) items were formed that present the nine types of personality with (18) items for each type. To test the validity of the scale, a sample of (584) students of Al-Mustansrya University were chosen. The data of their responses was analyzed by using factor analysis. The findings explored (9) factors as one factor for each type of personality with (12) items for each one. Then, the reliability of the scale was found by using the test-retest method and Alfa Cronbach method.