There is an increase in the need for cost accounting in all organizations and from different sectors to provide detailed information to the totals of financial accounting, first and help solve problems associated with inventory and analysis, tabulation and allocation of cost elements II and do the planning process and provide the necessary oversight and help to take the right decisions such as pricing decisions that need to Information cost accounting.
And suffer most of the non-governmental organizations from the lack of a cost accounting system provides information on the cost of service in these organizations and the department research sample circle v

    In this paper generalized spline method is used for solving linear system of fractional integro-differential equation approximately. The suggested method reduces the system to system of  linear algebraic equations. Different orders of fractional derivative for test example is given in this paper to show the accuracy and applicability of the presented method.

Objective(s): To evaluate the family physicians' practices and to measure its impact upon the quality of family
medicine health care in Baghdad City model primary health care centers.
Methodology: A descriptive study, using the evaluation approach, has evaluated the impact of family physicians'
practices upon quality of healthcare in Baghdad's Model Primary Health Care Centers of Family Medicine. It is
carried out during 15th of May – 20th of August 2017. The study is conducted at five model primary health care
centers of family medicine from two districts; AL-Rusafa and AL-Kurkh. Sample size is calculated to be (76)
family physicians. Convenient sample of (124) patients who are attending these primary health care cen

Implementation of Warm Mix Asphalt concrete (WMA) is getting global acceptance due to the restrictions for protecting the environment and the requirements to reduce fuel consumption. In this investigation, two WMA mixtures have been prepared in the laboratory using medium curing cutback (MC-30) and Cationic emulsion asphalt. Hot Mix Asphalt (HMA) was also prepared for comparison. The cylinder specimens (63.5mm) in height and (101.6mm) in diameter were constructed from the mixtures and subjected to indirect tensile strength test to determine the Tensile Strength Ratio (TSR). The cylinder specimens of (101.6mm) in height and (101.6mm) in diameter were also constructed from those mixtures and subjected to static compressive

This study includes determining the climatic conditions and the nature of the reservoirs in the region with the determination of the flow direction of the aquifer. The meteorological data for the Karbala station for the period 1976-2016 showed that the values of the monthly rates of temperature, precipitation, evaporation, relative humidity, wind speed and Sunshine duration are (24.19 C◦), (95.5 mm), (2828.6mm), (46.75%), (2.76 m/sec), and (8.61 h/day) respectively. Thorenthwait method was used to calculate the values of Potential Evapotranspiration (PE) then determine the annual value of WS and WD which equal 28.11mm and 941.94mm respectively. Mean monthly water surplus for the period (1976-2016) was recorded about (9.36mm) in Decembe

In this paper, the complex of Lascoux in the case of partition (3,3,2) has been studied by using diagrams ,divided power of the place polarization ) (k ij ,Capelli identites and the idea of mapping Cone .

Skin detection is classification the pixels of the image into two types of pixels skin and non-skin. Whereas, skin color affected by many issues like various races of people, various ages of people gender type. Some previous researchers attempted to solve these issues by applying a threshold that depends on certain ranges of skin colors. Despite, it is fast and simple implementation, it does not give a high detection for distinguishing all colors of the skin of people. In this paper suggests improved ID3 (Iterative Dichotomiser) to enhance the performance of skin detection. Three color spaces have been used a dataset of RGB obtained from machine learning repository, the University of California Irvine (UCI), RGB color space, HSV color sp

     This comprehensive study investigates has been made to assess the water quality of Al-Gharraf River, which considered the main branch of Tigris River south of Iraq using the overall Index of Pollution (OIP), depending on 9 physical, chemical, and biological important parameters of water quality were analyzed:  hydrogen ion concentration (pH), turbidity (NTU), total dissolved solid (TDS), dissolved oxygen (DO), biological oxygen demand (BOD5) , total hardness (TH), sulfate (SO4), nitrate (NO3),and fecal coliform (FC), which measured monthly at twenty one stations on the river during 2016-2017. Water quality deterioration  has occurred in the last ten stations, consequently, the health status of the river

Maintenance of  hospital buildings and its management are regarded as an important subject which needs attention because hospital buildings are service institutions which are very important to a society, requiring the search for the best procedure to develop maintenance in hospitals. The research is aimed to determine an equation to estimate the annual maintenance cost for public hospital. To achieve this aim, Al-Sader City Hospital maintenance system in Al-Najaf province has been studied with its main elements through survey of data, records and reports relating to maintenance during the years of the study 2008-2014 and to identify the strengths, weaknesses, opportunities and threat points in the current system through Swat analysi

    In this paper further properties of the fuzzy complete a-fuzzy normed algebra have been introduced. Then we found the relation between the maximal ideals of fuzzy complete a-fuzzy normed algebra and the associated multiplicative linear function space. In this direction we proved that if  is character on Z then ker is a maximal ideal in Z. After this we introduce the notion structure of the a-fuzzy normed algebra then we prove that the structure, st(Z) is -fuzzy closed subset of fb(Z, ) when  (Z,  , , ) is a commutative fuzzy complete a-fuzzy normed algebra with identity e.