The research aims to achieve market share requirements and reach the targeted competitive price through the application of management accounting techniques represented by continuous improvement technique and target costing under an Activity Based Cost (ABC) system and Activity Based Management (ABM), In Muthanna Cement Company to reach the rationalization of the cost of the product and maintain the required quality and improve the profitability of the company.

The problem of research has emerged in the inability of local firms to enter into effective competition with other companies operating in the same economic sector, Because of the high cost of its products, Which led to the sale of the product at prices below its cost, and t

The aim of the research is to indicate the degree of arrangement of the tax branches discussed and the level of efficiency of their performance according to the dimensions approved in the tax diagnostic tool (TADAT). The checklist has been approved as a main tool in collecting data and information from the tax branches of the General Authority for Taxes and the number (8) branches represented by (Karrada , Karakh Center, Al-Rusafa, New Baghdad, Al-Dora, Karakh Al-Tafim, Al-Kadhimiya, Al-Bayaa),  The statistical program (spss) was used to calculate the weighted arithmetic media, and we reached the research to a number of conclusions, the most important of which were: - Each of the subsections (Karkh Al-Ahram and Karrada) achieved an

The goal of present study was to investigate the benefits of broccoli (as antiandrogenic plant) in protection and treatment for reproductive hormonal and metabolic disturbance, which combined with polycystic ovarian syndrome (PCOS). The PCOS model was introduced by injecting subcutaneously prepubertal female rats at 21 days old with Letrozole for 39 days, and divided into 6 groups (8 rats each ) as follows:

Group 1: Female rats were injected with 0.1 ml of normal saline. Group 2: Female rats were injected with 0.1 ml of 400 µg Letrozole Group 3: Female rats were injected with 0.1 ml of 400 µg L with orally gavaged of broccoli juice. Group 4: Female rats were injected with 0.1 ml of normal saline and at the end of the last

This research deals with the attitude of oil press towards oil industry in the world and the extent of their concerns with the stages of oil industry relating to the abundance of oil and natural gas, as it is an international strategic and complementary industry. The researcher uses the survey method for content analysis of the initial article and the press news for two: years (2011-2012). The results if the study are as follows
1- Oil press is concerned with developing and the stages of the Arabic oil industry in the interest of OAPEC in the first place.
2- It is concerned with exploring, extracting, and marketing oil in the first place, then with refining operations in refineries and petrochemical plants in the second place, an

The quality of groundwater is just as important as its quantity. The kinds and concentration of salts in groundwater depend on the environment, movement, and the source of the groundwater. During the field work, 20 samples have been collected from water wells from Al-Salman basin for two seasons represent wet and dry seasons in November 2017 and April 2018. After water well samples have been analyzed the Electrical conductivity values range from (2260 to 5500) μS/cm for dry season and range from (2540 to 5630) μS/cm for wet season, the Total dissolved solids values range from (1289 to 3582) ppm for dry season and range from (1710 to 3960) ppm for wet season, and pH values range from (7.11 to 7.3) for dry and wet seasons. The Hydroc

The aim of this study to determine the genetic distance and relationship among some Iraqi date palm cultivars by using the Random Amplified Polymorphic DNA (RAPD) technique. Molecular analysis was performed by using 10 random primers. These primers produced 176 fragment lines across 14 cultivars, Of these, 166 or 94.3% were polymorphic. The size of the amplified bands ranged between 200-2250 bp. The genetic polymorphism value of each primer was determined and ranged between 7.5-16.9%. In terms of unique banding patterns, the most characteristic banding pattern was for the Barhee cultivar with primer OP-M06 and for the Khadhrawy Mandily cultivar with primer OP-C02. Genetic distance values ranged from 0.868 to 0.125 among studied date palm

Palynological characters of eleven cultivated species of the family Fabaceae
grown in Baghdad University campus has been presented in this work. The study
included two kind of single pollen grain. Tri.colporate in Bauhinia variegata L.,
Cassia fistula L., Lablab purpureus(L.)sweet, Vigna mungo(L.)Hepper , and Tri-
Colpate in Cassia acutifolia L., Mimosa pudica L., Vigna sinensis/L. Vicia faba L.
,and polyad in Acasia cyanophylla Lindl, Acasia famesiana(L.)wild, Albizia lebbeck
(L.)Benth.,A study focused on the shape of colpi and endoaperture are variable,
shape of pollen show variation in polar and equatorial view for single species and
for front and side view for polyad one, The study determind size of pollen gra

Iraqi economy has grown rapidly. Iraqi citizen, therefore, should be very much involved with the comprehensive development after his long patience. Such development should begin with him and his family to get the housing commodity, which is indeed not a cheap one.                                                          

  In this regard, the Iraqi legislator drew attention to the necessity of issuing housing finan