The value of time out as a time not count of official time form the game like four periods and extra time also it considered a great interest if used well thru the game , the importance of this problem is not using well the time out and when the coach ask for time out and how to invest this time legally to make good results also there is no observing system as the researcher see gives the reality image that the coach is successful lead the game when he takes time out . The goals of research that knowing on numbers of time out for excellent teams in Iraq (first &second) stages and putting special inventory reverse reality of asking time out (positive &negative) on playing basketball , the hypothesis of research that tell the time out effect

Background: Otitis media with effusion is a common and important pediatric clinical problem; it is the leading cause of hearing impairment in children. Medical treatment remains controversial. Aim: To evaluate the usefulness of using topical nasal steroids in the treatment of otitis media with effusion. Patients and Methods: Between November 2019 and October 2022, a prospective controlled clinical study was carried out in the department of otolaryngology at Al-Jerrahat Teaching Hospital in Medical City, Baghdad, Iraq. This study comprised 40 patients with bilateral otitis media with effusion (23 males, 17 females). Two groups were created for the patients. Patients in group A (20 patients) were treated with mometasone furoate nasal spra

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

The Target costing is an important modern techniques strategic managerial accounting.which is been shown active adoption to changes in contemporary business environments Inaddition,they had been adopted by the units as aresult of the growth in the strategic approach in the man agement..the goal of using target costing is to build and strengthen competitive abilities of economic units thvough introducing appropriate ways to decrease cost and improving quality of product The hypothesis reflects interest in achieving the goal of the research,ie.research question,The hypothesis use target costing to assist economic units to decrease cost and in the manner that leads to competitive advantages while surviving and flourishing in current busines

Knowing the distribution of the mechanical rock properties and in-situ stresses for the field of interest is essential for many applications concerning reservoir geomechanics, including wellbore instability analysis, hydraulic fracturing, sand production, reservoir compaction, subsidence and water/gas injection throughout the filed life cycle. Determining the rock's mechanical properties is challenging because they cannot be directly measured at the borehole. The recovered carbonate core samples are limited and only provide discrete data for specific depths. This study focuses on creating a detailed 1D geomechanical model of the Mishrif reservoir in the Nasriyah oil field to identify the fault regime type for each unit in the format

In the Name of God, the Most Gracious, the Most Merciful

    Praise be to God, who has revealed the book, in which there are clear verses, insight and remembrance for the first people, and he promised those who learned it and did it with great rewards, and prayers and peace be upon those who pronounced the right and separated the speech, and on his family and companions the best of family and companions, and who followed them and guided them to the day of Moab .... ..
     And yet: If we ponder a brief period and look at our course at a glance, we will find that those who lead us are the prophets, and those who guide us are the guardians, and those who protect us are the martyrs, an

Numerous physiological and biochemical changes are linked to menopause. The current study was intended to examine the transforms linked to anthropometric measurements and bone-related factors. In this study of 80 women which included; they comprised 40 premenopausal women and 40 postmenopausal women. waist circumference (WC), body mass index (BMI), hip circumference (HC), moreover waist to hip ratio are among the anthropometric measurements (W-HR) recorded by standard procedures. The plasma samples were tested for the following biochemical parameters: bone-related parameters [calcium (Ca), phosphorus (P), uric acid (UA), alkaline phosphatase (ALP), and erythrocyte sedimentation rate (ESR)] and serological agglutination tests [rheumat

Background: Parotid gland tumors account for 80% of all salivary gland neoplasms, 20% of these are malignant, but in daily clinical practice most parotid masses are operated on before obtaining the final histological diagnosis. This clinical setting further complicates the critical point of parotid surgery, which is the management of the facial nerve. Materials and methods: 45 patients underwent parotidectomy for benign and malignant neoplasms. A complete history is collected from the patients with the duration and the site of the tumor, the facial nerve examined and its associations, a medical consultation done for opinion and management. Clinical examination with facial nerve was mandatory to avoid any mistakes that may occur. The most si