There is an increase in the need for cost accounting in all organizations and from different sectors to provide detailed information to the totals of financial accounting, first and help solve problems associated with inventory and analysis, tabulation and allocation of cost elements II and do the planning process and provide the necessary oversight and help to take the right decisions such as pricing decisions that need to Information cost accounting.
And suffer most of the non-governmental organizations from the lack of a cost accounting system provides information on the cost of service in these organizations and the department research sample circle v

Solubility problem of many of effective pharmaceutical molecules are still one of the major obstacle in theformulation of such molecules. Candesartan cilexetil (CC) is angiotensin II receptor antagonist with very low water solubility and this result in low and variable bioavailability. Self- emulsifying drug delivery system (SEDDS) showed promising result in overcoming solubility problem of many drug molecules. CC was prepared as SEDDS by using novel combination of two surfactants (tween 80 and cremophore EL) and tetraglycol as cosurfactant, in addition to the use of triacetin as oil. Different tests were performed in order to confirm the stability of the final product which includes thermodynamic study, determination of self-emulsificat

The work demonstrates the effect of cold atmospheric plasma (CAP) on adult female rats suffering from osteoporosis, the used plasma was generated by a floating electrode-dielectric barrier discharge system with an electrode diameter of 3 cm. The output power was from (12-20) watts. The effect of non-thermal plasma was observed on rats with various exposure times of 20, 30, and 40 sec. It was noted that the blood calcium percentage of animals exposed to cold plasma increased, as well as an increase in the level of vitamin D3 at the same time, it is noted that there is no effect on parathyroid hormone level. For the thyroid gland, it is noticed an increase in the level of T3, and T4 hormones in the blood during the period of induction for

With the development of computer architecture and its technologies in recent years, applications like e-commerce, e-government, e-governance and e-finance are widely used, and they act as active research areas. In addition, in order to increase the quality and quantity of the ordinary everyday transactions, it is desired to migrate from the paper-based environment to a digital-based computerized environment. Such migration increases efficiency, saves time, eliminates paperwork, increases safety and reduces the cost in an organization. Digital signatures are playing an essential role in many electronic and automatic based systems and facilitate this migration. The digital signatures are used to provide many services and s

Numerical study has been conducted to investigate the thermal performance enhancement of flat plate solar water collector by integrating the solar collector with metal foam blocks.The flow is assumed to be steady, incompressible and two dimensional in an inclined channel. The channel is provided with eight foam blocks manufactured form copper. The Brinkman-Forchheimer extended Darcy model is utilized to simulate the flow in the porous medium and the Navier-Stokes equation in the fluid region. The energy equation is used with local thermal equilibrium (LTE) assumption to simulate the thermofield inside the porous medium. The current investigation covers a range of solar radiation intensity at 09:00 AM, 12:00 PM, and 04:00

Iraq is changing from the centralized system of governance to the decentralized system, which assumes devolution of more authorities to the local governments of Iraqi provinces and cities. This puts a responsibility on the academics to produce more research work on the best framework for this change, to ensure the best results. The main objective of this research is to suggest a policy for the decentralized transformation in domain of Urban and Regional Planning in Iraq. A suggested program for the transformation is involved in the paper as well, with analysis for the new relationships between different levels of planning authorities depending on democracy. In addition, a description for planning process flows from bottom to top.

     The objective of this study is to attempt to provide a quantitative analysis to the causes of unemployment  in Iraq and its mechanisms of generation, as well as a review of the most important  types of both visible and invisible unemployment, and an attempt to measure the disguised  unemployment  and analyze the causes. The problem of the research lies in the fact that the Iraqi Economy has been suffered  for  a long time although its characterized by abundant  physical and natural  resources, from the existence of the  phenomenon of unemployment  in the previous two types. Causing a lot of economic problems, represented by the great waste of resources and