The research aims mainly to the role of the statement style costs on the basis of activity based on performance (PFABC) to reduce production cost and improve the competitive advantage of economic units and industrial under the modern business environment dominated by a lot of developments and changes rapidly, which necessitates taking them and criticize them to ensure survival and continuity.  The research problem is the inability of traditional cost methods of providing useful information to the departments of units to take many administrative decisions, particularly decisions related to the product and calculating the costs of the quality of the sound and the availability of the need and the ability to replace methods capa

           Algae have been used in different applications in various fields such as the pharmaceutical industry, environmental treatments, and biotechnology. Studies show that the preparation of nanoparticles by a green synthesis method is a promising solution to many medical and environmental issues. In the current study, the green alga Stigeoclonium attenuatum (Hazen) F.S. Collins 1909 was isolated and identified from the Al-Hillah River (Governorate of Babylon) in the middle of Iraq. The green synthesis by the aqueous extract of algae was used to prepare the nanoflakes of ZnO. Nanoflakes of ZnO are characterized by X-Ray diffraction (XRD) and scanning electron microscope (SEM) with flakes shape and dimensions ranging be

 Most below-knee prostheses are manufactured in Iraq without considering the fast progress in smart prostheses, which can offer movements in the desired directions according to the type of control system designed for this purpose. The proposed design appears to have the advantages of simplicity, affordability, better load distribution, suitability for subjects with transtibial amputation, and viability in countries with people having low socio-economic status. The designed prosthetics consisted of foot, ball, and socket joints, two stepper motors, a linkage system, and an EMG shield. All these materials were available in the local markets in Iraq. The experimental results showed t

Alzheimer’s disease (AD) is an age-related progressive and neurodegenerative disorder, which is characterized by loss of memory and cognitive decline. It is the main cause of disability among older people. The rapid increase in the number of people living with AD and other forms of dementia due to the aging population represents a major challenge to health and social care systems worldwide. Degeneration of brain cells due to AD starts many years before the clinical manifestations become clear. Early diagnosis of AD will contribute to the development of effective treatments that could slow, stop, or prevent significant cognitive decline. Consequently, early diagnosis of AD may also be valuable in detecting patients with dementia who have n

This study assessed the advantage of using earthworms in combination with punch waste and nutrients in remediating drill cuttings contaminated with hydrocarbons. Analyses were performed on day 0, 7, 14, 21, and 28 of the experiment. Two hydrocarbon concentrations were used (20000 mg/kg and 40000 mg/kg) for three groups of earthworms number which were five, ten and twenty earthworms. After 28 days, the total petroleum hydrocarbon (TPH) concentration (20000 mg/kg) was reduced to 13200 mg/kg, 9800 mg/kg, and 6300 mg/kg in treatments with five, ten and twenty earthworms respectively. Also, TPH concentration (40000 mg/kg) was reduced to 22000 mg/kg, 10100 mg/kg, and 4200 mg/kg in treatments with the above number of earthworms respectively. The p

The dynamic development of computer and software technology in recent years was accompanied by the expansion and widespread implementation of artificial intelligence (AI) based methods in many aspects of human life. A prominent field where rapid progress was observed are high‐throughput methods in biology that generate big amounts of data that need to be processed and analyzed. Therefore, AI methods are more and more applied in the biomedical field, among others for RNA‐protein binding sites prediction, DNA sequence function prediction, protein‐protein interaction prediction, or biomedical image classification. Stem cells are widely used in biomedical research, e.g., leukemia or other disease studies. Our proposed approach of