The research aims to identify the importance of using the style of the cost on the basis of activity -oriented in time TDABC and its role in determining the cost of products more equitably and thus its impact on the policy of allocation of resources through the reverse of the changes that occur on an ongoing basis in the specification of the products and thus the change in the nature and type of operations . The research was conducted at the General Company for Textile Industries Wasit / knitting socks factory was based on research into the hypothesis main of that ( possible to calculate the cost of activities that cause the production through the time it takes to run these activities can then be re- distributed product cost

The aim of this study to identity using Daniel's model and Driver’s model in learning a kinetic chain on the uneven bars in the artistic gymnastics for female students. The researchers used the experimental method to design equivalent groups with a preand post-test, and the research community was identified with the students of the third stage in the college for the academic year 2020-2021 .The subject was, (3) class were randomly selected, so (30) students distributed into (3) groups). has been conducted pretesting after implementation of the curriculum for (4) weeks and used the statistical bag of social sciences(SPSS)to process the results of the research and a set of conclusions was reached, the most important of which is t

The rapid development of telemedicine services and the requirements for exchanging medical information between physicians, consultants, and health institutions have made the protection of patients’ information an important priority for any future e-health system. The protection of medical information, including the cover (i.e. medical image), has a specificity that slightly differs from the requirements for protecting other information. It is necessary to preserve the cover greatly due to its importance on the reception side as medical staff use this information to provide a diagnosis to save a patient's life. If the cover is tampered with, this leads to failure in achieving the goal of telemedicine. Therefore, this work provides an in

This paper demonstrates an experimental and numerical study aimed at comparing the influence of openings of different configurations on the flexural behavior of reinforced concrete gable roof beams. The experimental program consisted of testing six simply supported gable beams subjected to mid-point concentrated load. The variable which has been investigated in this work was opening's configuration (quadrilateral or circular) with the same upper and lower chords depth. The results indicate improvement in the beams’ flexural behavior when circular openings were used compared with that of quadrilateral openings, represented by an increase in ultimate load capacity and a decrease in deflection at the service limit. Also, there was an

Biodegradable polymers have garnered increasing attention as eco-friendly alternatives to conventional petroleum-derived plastics, which pose a global environmental challenge due to their difficult recycling and slow degradation. This study focuses on the preliminary evaluation of surface functional properties of chitosan films reinforced with TiO₂ or ZnO nanoparticles (NPs). These films were prepared at different loading ratios using the solution-casting method. Structural and morphological properties were characterized using FTIR and FESEM, while functional properties were evaluated by surface wettability, UV–Vis spectroscopy, thermogravimetric analysis and antibacterial activity testing. FTIR results showed significant changes in abs

Objective(s): This study aims at determining the effectiveness of an educational program on knowledge of high school students' knowledge about substance abuse and its health consequences, and to find out the association between students’ knowledge about substance abuse and its health consequences and their demographic data of age, socioeconomic status, and educational level of parents.
Methodology: A quasi-experimental study is conducted for the period of October 28th, 2019 to March 30th, 2020. The study sample included a nonprobability “purposive” sample of (124) male students (62) students for the control group and (62) students for the study group, aged (14-19) years who are selected from Al-Hikma High School for Boys in Kirk

Morphologies of ceramic hollow fiber membranes prepared by a combined phase-inversion and sintering method were studied. The organic binder spinning solution containing suspended Al₂O₃ powders was spun to a hollow fiber precursor, which was then sintered at elevated temperatures( 300 ˚C, 1400 ˚C, 25 ˚C) in order to obtain the Al₂O₃ hollow fiber membranes. The spinning solution consisted of polyether sulfone (PES), N-methyl-2-pyrrolidone (NMP), which were used as polymer binder, solvent, respectively. The prepared Al₂O₃ hollow fiber membranes were characterized by a scanning electron microscope (SEM). It is believed that finger-like void formation in asymmetric ceramic membranes is initiated by hydrodynamically unstable vis

The system of accounting information role in the success of the economic unit, whether for-profit or non-purposeful, and through the availability of financial reports of information accounting for quality properties in the financial reports, which are the final product of all departments, sections and other parties, including help in strengthen the decisions of the administration and operations of Information economic Unity. The municipalities of economic units, non-profit, which is characterized by certain characteristics, including the multiplicity of activities (service, productivity, construction) and multiple sources of access to resources, so the accounting information system that seeks to provide decision makers with information o

The aim of the research was designing a nutritional program with amino acids well as designing exercises for muscular strength training for youth female badminton players. In addition to that the researcher aimed at identifying the effect of amino acid accompanied with muscular training on some physiological indicators in youth female badminton players. The researcher used the experimental method. The subjects were (7) youth female badminton players from the Armenian badminton club. Many physiological tests were conducted including PWC170 and Vo2Max. The data was collected and treated using proper statistical operations to conclude that amino acid accompanied with muscular ability training have a positive effect on some physiological indica

This study includes the rebuilding of cities that war destroyed, which include some of the special policies that should be followed in order to build cities that war destroyed and which have importance in the national and humanitarian level, as well as some international experiences discussed including Warsaw, and the regional experiences, including Lebanon and concentrates on the foundation stone and evaluate it with global and regional experiences so that we can concluded with an integrated strategy that will achieve the best results in doing the reality that we live in these cities which are suffering from such disasters . In order to achieve the best goals we should review the best concepts and theories related to reconstruction afte