The Costing Accounting is one the analytic tools which plays important role by support the management in planning&  control and decisions-making ,as it became attendant necessity to establish any project whether industrial ,commercial ,service or agriculture ..etc.

     The consolidated accounting system has committed the companies to have their active costing system in which the management can obtain their own data, but we found most of the economic units face problems of applying the costing system because of reasons related to the system design itself or might be related to the requirements of the application success.   

The development of wireless sensor networks (WSNs) in the underwater environment leads to underwater WSN (UWSN). It has severe impact over the research field due to its extensive and real-time applications. However effective execution of underwater WSNs undergoes several problems. The main concern in the UWSN is sensor nodes’ energy depletion issue. Energy saving and maintaining quality of service (QoS) becomes highly essential for UWASN because of necessity of QoS application and confined sensor nodes (SNs). To overcome this problem, numerous prevailing methods like adaptive data forwarding techniques, QoS-based congestion control approaches, and various methods have been devised with maximum throughput and minimum network lifesp

Background: During Ramadan, Muslims fast throughout daylight hours. There is a direct link between fasting and increasing incidence of infections. Antibiotic usage for treatment of infections should be based on accurate diagnosis, with the correct dose and dosing regimen for the shortest period to avoid bacterial resistance. This study aimed to evaluate the practices of physicians in prescribing suitable antibiotics for fasting patients and the compliance of the patients in using such antibiotics at regular intervals. Materials and methods: An observational study was carried out during the middle 10 days of Ramadan 2014 in two pharmacies at Baghdad. A total of 34 prescriptions (Rx) for adults who suffered from infections were examined. For

Praise be to Allah, Lord of the Worlds, and prayers and peace be upon the prophet as a mercy to the worlds and on his family and companions. The phenomenon of suicide is one of the most expanding social phenomena in the world, where many groups of society of different ages try to put an end to their lives, especially young men and girls. The numbers always remain on the rise, and there is no doubt that the one who does this matter, that he has reasons that made him resort to suicide, and despite that, whatever those reasons. However, this is not a justification for the assault on the soul that God has forbidden to infringe on or lead them to perdition, or to what harms them. Modern psychology has tried to explain this phenomenon and try to

 An analytical form of the ground state charge density distributions
for the low mass fp shell nuclei ( 40  A  56 ) is derived from a
simple method based on the use of the single particle wave functions
of the harmonic oscillator potential and the occupation numbers of
the states, which are determined from the comparison between theory
and experiment.
For investigating the inelastic longitudinal electron scattering form
factors, an expression for the transition charge density is studied
where the deformation in nuclear collective modes is taken into
consideration besides the shell model space transition density. The
core polarization transition density is evaluated by adopting the
shape of Tass

A study of the emission spectra of isotopic for electronic states has been carried out. The energies of the vibration levels ( =0,1,..25) and the values of spectral lines R(J) and P(J) versus rotational quantum number (J=0,1..25). It was found that were an increase of the value of R(J) with the increase of the values of J was found while the value of P(J) decreases with decreasing of the values of J . It was found that corresponding to R(J) and P(J) the spectral line R(J) increases when the values of m increased.

The bit record is a part from the daily drilling report which is contain information about the type and the number of the bit that is used to drill the well, also contain data about  the used weight on bit  WOB ,revolution per minute RPM , rate of penetration ROP, pump pressure ,footage drilled and bit dull grade. Generally we can say that the bit record is a rich brief about the bit life in the hole. The main purpose of this research is to select the suitable bit to drill the next oil wells because the right bit selection avoid us more than one problems, on the other hand, the wrong bit selection cause more than one problem. Many methods are related to bit selection, this research is familiar with four of thos

Desalination is a process where fresh water produces from high salinity solutions, many ways used for this purpose and one of the most important processes is membrane distillation (MD). Direct contact membrane distillation (DCMD) can be considered as the most prominent type from MD types according to ease of design and modus operandi. This work studies the efficiency of using DCMD operation for desalination brine with different concentration (1.75, 3.5, 5 wt. % NaCl). Frame and plate cell was used with flat sheet PTFE hydrophobic type membrane. The study proves that MD is an effective process for desalination brines with feed temperature less than 60˚C especially for feed with low TDS. 37˚C, 47˚C, and 57˚C was feed t