With the advent of the globalization, the rapid development in technology and the intensity of competition companies attemptto maintain competition advantages and retain customers. The traditional methods in managerial accounting become irrelevance to achieve the objectives of these companies especially with the rapid changes in modern manufacturing environment .Thus there is a need to new tools in accounting such as lean accounting, which is considered as a costing method that support creating value for the customer by costing the entire value stream, eliminating waste in the accounting process, reduced lead time, improved quality, lowered time delivery and increased available capacity. Using value stream focuses not only on the waste&n

The research aims to analysis the future profits of companies listed on the Iraq Stock Exchange through analyzing the relationship between Actual Growth and Sustainable Growth, The study was applied to the sample of companies included in the Iraq Stock Exchange for the period (2010- 2014), The Internal Growth Rate has been used as a measure for the Actual Return Rate but the Sustainable Growth Rate has been measured under the Rose model, The research showed group of conclusions, the most important are:1. From the analysis of sustainable growth for the banks sample and the variables involved in its measure shows that investment in the investors amounts have achieved a significant return, which demonstrates the company's efficiency at gene

Background: One of the unique prosthesis for tooth or teeth replacement is the dental implant. Our attempt is using a biomaterial system that is easily obtained and applicable and has the ability to provoke osteoinductive growth factor to enhance bone formation at the site of application. One of these natural polymers is hyaluronic acid. Material and methods: Sixty machined surface implants from commercially pure titanium rod inserted in thirty NewZealand rabbits. Two implants placed in both tibia of each rabbit. The animals scarified at 1, 2 and 4 weeks after implantation (10 rabbits for each interval). For all of animals the right tibia’s implant was control (uncoated) and the left one was experimental (coated with 0.1ml Hyaluro

Steps were taken to obtain the Kojic acid crystals from local fungal isolation A. flavus WJF81 by separating the fermentation products from the fungus mycelium from the production plant at the centrifuge at a speed of 5000 cycles for 10 minutes. The extraction was followed by ethyl acetate then supernatant concentrate by using rotary evaporator, and dried with heat oven 37ºC. Long, yellowish, pristine acid crystals were obtained that examined the optical microscope with a magnification force of 10x and 40x. The melting point of kojic acid was determined between 152.9-153.5 °C Results of the diagnosis of Kojic acid by applying High pressure liquid chromatography HPLC technique showed that the acid was at one peak, which was close to the

Light is an important factor that influences the growth and photosynthetic efficiency of microalgae; however, little is known about how light intensity together with the wavelength affect the photosynthetic capacity and growth of marine microalgae. In the present study, the growth of the marine green microalga Dunaliella parva was studied and optimized under different light intensities (25 ~ 70 μmol m^-2 s^-1) and qualities (blue, green, and red) in comparison with white light at 40 μmol m^-2 s^-1 as a control. The growth was monitored by counting the cell number, pigment content, Chl a, Chl b, and carotenoids concentrations. The optimal growth and highest photosyntheti

Background: Pulpotomy is an accepted treatment for the management of cariously exposed pulps in symptom free primary molars to achieve one of the most important goals for Pedodontists, which is the retention of the pulpally involved deciduous teeth healthy until the time of normal exfoliation. The purpose of this study was to evaluate the relative success of pulpotec, formocresol and Mineral Trioxide Aggregate (MTA) in cariously exposed primary molar teeth, using clinical and radiographical examinations. Materials and methods: Thirty nine children with 45 primary molars requiring pulpotomy were selected in this study, 15 teeth treated by each type of pulpotomy medicament. Clinical and radiographical follow up for the patients was performed

Back ground: AIDS is considered a dreaded disease.
According to recent estimates, 42 million people suffer
from HIV/AIDS (90% of these being in the developing
countries), with 5 million people newly infected with HIV
and 3.1 million deaths in the year 2002 globally. At
present, there is no effective vaccine to prevent the
disease. Hence, Health education (Information, Education
and Communication) activities bringing about behavioral
changes in the community, promoting healthy sexual
behavior and preventing the risky ones is the best possible
solution to the problem of AIDS.
Objectives: To find out the knowledge, beliefs and
attitudes regarding various aspects of HIV/AIDS amongst
intermediate and sec

Introduction: Nitrofurantoin (NFT) is abroad spectrum bactericidal antibiotic. The bioavailability of NFT is affected by many factors. Samafurantin® tablets containing 50 mg NFT were manufactured by Samarra drug industry. Urinary excretion studies were employed since; the urinary tract is the main site of NFT action and excretion. Objective: The objective of the study was to investigate the effect of Uricol® and food on secondary pharmacokinetic parameters of Samafurantin® tablets with different doses by applying urinary data. Methods: Twelve healthy male volunteers participated in this study. Urine samples were collected from each volunteer after overnight fasting at a specified time intervals which considered as a blank sample for meas

The research aims to reveal the professional self and the school climate among the educational counselors. The research problem is crystallized in the following:

1-Identifying the professional level of the educational counselors.

2- Knowing the level of the school climate with the educational counselors.

3- Are there statistically significant differences in the professional self and the school climate between the educational counselors of different gender (male / female)?

4- Is there a relationship between the professional self and the school climate of the research sample?

To answer these questions, the research was conducted on educational counselors in secondary schools in the district of Falluj