The study aimed to identify the reality of the application of cost accounting system in the contracting institutions in Saudi Arabia, and the extent of the reflection of the application of this system on the effectiveness and efficiency of the general performance of these institutions. Where the research community consists of the contracting institutions operating in the Saudi Arabia, and then a suitable random sample was selected from seventy one institutions. The researchers used the historical method to track the previous studies as well as the descriptive approach to conducting the field study. The study data were analyzed by SPSS statistical program.

The results of this study conclude that there is a

The administration on the basis of the activities designed to evaluate the performance of activities in terms of cost, time and quality by identifying activities that add value and those that are no add value and  enables the administration of making up their own continuous improvement in production, through lower costs and reduce the time and improve the quality   and reduce the incidence of spoilage and waste, y based search Ally premise that (the continuous improvement of the adoption of management style on the basis of the activities helps management in decision-making wise to reduce  costs) to prove the hypothesis has sought research to achieve its goal of  Alkadivh and Alkoppelan     &nb

This study presents a mathematical model describing the interaction of gut bacteria in the participation of probiotics and antibiotics, assuming that some good bacteria become harmful through mutations due to antibiotic exposure. The qualitative analysis exposes twelve equilibrium points, such as a good-bacteria equilibrium, a bad-bacteria equilibrium, and a coexisting endemic equilibrium in which both bacteria exist while being exposed to antibiotics. The theory of the Sotomayor theorem is applied to study the local bifurcation around all possible equilibrium points. It’s noticed that the transcritical and saddle-node bifurcation could occur near some of the system’s equilibrium points, while pitchfork bifurcation cannot be accrued at

This topic is considered to be of a high degree of importance to every Muslim, and its importance is due to the fact that monotheism is:

Prove that God Almighty is the God who created everything and everything opposite to monotheism is polytheism, and it is taking other than God Almighty as a deity.

Therefore, we have to know the concept of God. If he is known, then he knows the concept of monotheism and the concept of polytheism

The treasury bills one internal government debt instruments in iraq that were used to finance temporary deficits in the government budget, There fore the government resorted to issuing for the purpose of providing liquidity, As well as to invest in productive progects, After that it was financing the budget deficit by the monetary authovity of  the central baalpennek  [the new cash velease] which led to negative effects on the Iraqi econome, Thus we find that the treasury transfers have formed alarge proportion of the gross domestic government debt to finance the deficit ayear ago 2003.                      &nbs

Abstract: Urinary Tract Infections (UTIs) are the most common bacterial infection in humans and a major cause of morbidity and they are the most common cause of hospital visits worldwide. Proper knowledge in identifying factors associated with urinary tract infection may allow the intervention to easily control of the disease in a timely manner. Therefore, the purpose of the study is determining the prevalence of UTI, diagnosis of causative bacterial agents and identifying the factors associated to the urinary tract infection among patients attending Medical City Hospital in Baghdad, Iraq. A total of 237, morning mid-stream urine samples were collected aseptically and the samples were diagnosed according to the standard methods. I

Groundwater is an important resource that can be used for various purposes. Various factors can change the chemistry of the GW, such as the chemical composition of an aquifer as well as the leaching of human waste into groundwater. The study area is a barren land covered by some sabkhas, in addition to some agricultural fields. The study aims to assess groundwater quality for drinking purposes using the Water Quality Index. The groundwater is chemically heterogeneous and has a wide quality range from very poor to excellent. Evaporation appears to be the controlling factor among the other shallow waters, while relatively deep water is related to rock-soil dominance. Rocks, land use and land cover have helped control the groundwater q

    The study included isolation and diagnosis of fungi that infect Foeniculum vulgare Mill planted in the Department of Drugs and Medicinal Plants, Pharmacy College - University of Baghdad, different symptoms such as wilting and yellowing, stunting on the plants were observed fungi: Alternaria alternata, Rhizoctonia solani, Phoma herbarum and Fusarium oxysporum, The disease incidence ranging between 5-10%. Studied the effect of Foeniculum vulgare plant seeds extract against Alternaria alternata, Rhizoctonia solani, Phoma herbarum and Fusarium oxysporum,where tested  the concentrations  0,2.5 and 5%  of alcoholic extract of fennel seeds showed ef

This paper provides an identification key to the species of Orthetrum Newman, 1833 (Odonata, Libellulidae), including six species that were collected from different localities in Iraq.

    The species of O. anceps (Schneider, 1845) is registered as a new record in Iraq; the most important characters which are used in diagnostic key are included