The contemporary business environment is witnessing increasing calls for modifications to the traditional cost system, and a trend towards adopting cost management techniques to provide appropriate financial and non-financial information for senior and executive departments, including the Resource Consumption Accounting (RCA) technique in question, which classifies costs into fixed and variable to support the decision-making process. Moreover, (RCA) combines two approaches to cost estimation, the first based on activity-based cost accounting (ABC) and the second on the German cost accounting method (GPK). The research aims to provide a conceptual vision for resource consumption accounting, after Considering it as an accounting te

The effect of the following treatments were tested on the adult and larval stages of hairy grain beetle Trogoderma granarium (Everts).The treatments were the combination of ozone gaz with high temperatures ( 35، 40 and 45C) and tempreture alone in addition to control treatment. Results showed that (Z+H) and (H) treatments were more lethally effective (100%mortality) than other treatment on larvae and adult stages of insect. The results also showed that first treatment( Z+H) was more effective than the second treatment (H) on two stages ,the temperature alone treatment with 35,40C was not effective on larvae and adults ( male+femal) :while the temperature 45C alone and combined with Ozone gaz was more effective on two stages of insect .I

The impact of smoking on human health is remarkable and can lead to death. This research was performed to test the effects of cigarette smoking on some parameters that are considered as signs of critical problems in human body. The study was carried out on fifty Iraqi male smokers in Baghdad city, who smoked at least 10 cigarettes per day for at least 15 years. The group includes 25 male smokers with an age range of 20 -55 years and 25 male non-smokers who were collected with the same range of age for statistical comparison. The results of the study revealed significant increases in blood parameters, including hemoglobin (Hb, 16.0917 (g/dl) , packed cell volume (PCV, 49.2%), red blood cells (RBC, 5.4763 X1012/L), white blood cell (WBC, 1

Abstract

        The critical success factors of the means of the most modern in determining the main directions for organizations to achieve competitive advantage. and can be a critical success factors in organizations that overlap in the functional areas of the organization. that successful organizations use these factors to get to the uniqueness and distinction. as the entrance of critical success factors with the capacity Evaluative phase correction because discovery increases the perception of managers of what is important to the organization and using them to get to the Strategic Entrepreneurship. as it begins in terms of permanence of success and

Background: Infection with Hepatitis C virus (HCV) is a major cause of chronic liver disease, WHO estimated that about 170 million people are infected with Hepatitic C virus, Silymarin (Legalon) have been recently shown to be effective in treatment of Hepatitic C virus infection.
Objectives: The effectiveness of Legalon (Silymarin) on viral load in patients with Hepatitic C virus infection.
Patients and methods: A prospective case – control study included 400 patients with Hepatitis C virus infection. 200 patients (group A) were treated with (peg-interferon, ribavirin, silymarin) the other 200 patients (group B) were treated with (peg-interferon, ribavirin) . only G1 & G4 genotypes were included , viral load were assessed ini

The innate art,is a major tributary in the art world, It is a bold achievement, has a special flavor, With self-identity, linked to the origins and roots of human ,That goes back to the past and the history and culture of peoples. This business is not limited to only aesthetic side, but is loaded with religious and magical experience, and have social functions, This creations stayed live, breathe, grow, and change with the transformation of society, these processors emerged, from local people have not been trained academically.Their Elvis came from community culture,Which are, Mesopotamian thoroughbreds.This culture that we desperately need today, in order to increase ourselves Iraqi force, In the face of the modern world, which is locke

Background: Investigating dental health knowledge among children is important. Knowing what behaviors are right in relation to dental health does not guarantee that children will practice those behaviors. However, lack of knowledge and misconceptions about dental health may lead to behaviors that are harmful to teeth and gum. Baseline data on knowledge levels are required to determine which particular areas of dental health education are in need of improvement for high-risk children living in different geographical areas. This research was conducted to study the oral health status, dental knowledge and behavior in relation to two different cities, among children in Baghdad and Thamar (republic of Yemen) governorate. Materia

     The central nervous system (CNS) disease known as multiple sclerosis (MS) is essentially an inflammatory demyelinating condition with a variety of clinical manifestations and variable histological findings. A number of immunological and biochemical markers may alter MS, which is also characterized as an autoimmune illness. MS patients (n = 100) were divided into two groups: newly diagnosed (n = 42) and patients with ongoing treatments (n = 58). These groups were compared to healthy subjects (n = 55); the mean age ±SD was (30±8.46 years), (37±8.06 years), and (31±8.73 years) for MS newly diagnosed patients, patients with ongoing treatments, and healthy subjects, respectively. Studies for serum levels of eotaxin-1, myelin basi

Groundwater is an essential source because of its high quality and continuous availability characterize this water resource. Therefore, the study of groundwater has required more attention. The present study aims to assess and manage groundwater quality's suitability for various purposes through the Geographical Information System GIS and the Water Quality Index WQI. The study area is located in the city of Baghdad in central Iraq, with an approximate area of ​​900 , data were collected from the relevant official departments representing the locations of 97 wells of groundwater in the study area for the year 2019, as it included physicochemical parameters such as  pH, EC, TDS, Na, K, Mg, Ca, Cl,  , and &nbs

The research aims to shed light on banking liberalization and explain its impact on attracting customers, especially since Iraq adopted this policy after (2003) due to the changes that occurred, as the Central Bank of Iraq granted flexibility to banks in setting the interest rate on deposits and loans as well as allowing the entry of foreign banks in the local environment. The research relied on the analytical method for the dimensions of banking liberalization represented by (liberating interest rates, liberating credit, legal reserve requirements, entering foreign banks, privatization) as well as the factors affecting the attraction of customers, and a number of Iraqi banks listed in the Iraqi Stock Exchange were selected as a