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

This study focused on the various forms of violence that aged people encounter in their late life, the significance of taking measures that enhance not only the welfare for aged people but also the influence of early stage of life and how the old age effects on people experience throughout their live. Further, the importance of raising the awareness among communities to the extent of seriousness of old age in order to teach children the right habits and traditions, which are faded away over time.  The researcher indicated that raising the avenues of collaboration among home members, social organization, and all governmental facilities will support and provide a good treatment for this group of people.

Many people take protein supplements in an effort to gain muscle. However, there is some controversy as to whether this is really effective. There is evidence suggesting that consuming high level s of protein may in fact have negative side effects for health. The current study included 29 young Iraqi building muscles in two different groups (taken and not protein supplements) (age range=17-31 years), the cases were selected from family, friends, college students, and Gyms), from November 2014 to March 2015. A careful history was obtained from each volunteer including age, duration of sports, type of supplements, and family history of diseases. Some biochemical parameters like (glucose, urea, uric acid, creatinine, bilirubin, serum protei

تحتل أدوات السياسة المالية (الإنفاقية والإيرادية) مكانة مهمة بين أدوات السياسات الاقتصادية الأخرى لما تتمتع به من تأثيرات اقتصادية واجتماعية على مجمل النشاط الاقتصادي .

     وفي بحثنا هذا سنركز على الآثار الاجتماعية لأدوات السياسة المالية (الإنفاق العام والإيراد العام) لما للتنمية الاجتماعية من أهمية متزايدة في عالمنا اليوم خاصة فيما يتعلق بمقوماتها غير المادية المتمثلة في خدما

In this study, plastic wastes named (PET and PVC) were used to prepare polymer matrix composite (PMC) which can be used in different applications. Composite materials were prepared by mixing unsaturated polyester resin (UP) with plastic wastes, two types of plastic waste were used in this work included polyethylene-terephthalate (PET) and Polyvinyl chloride (PVC) with various weight fractions (0, 5,10,15, 20 and 25%) added as a filler in flakes form. In this work, some of the tests that were carried out included (tensile, bending, and compressive strength) as mechanical tests, in addition to (thermal conductivity and water absorption) as physical tests. The values of tensile, compressive strength and Young's modulus of UP increased after

Exponential distribution is one of most common distributions in studies and scientific researches with wide application in the fields of reliability, engineering and in analyzing survival function therefore the researcher has carried on extended studies in the characteristics of this distribution.

In this research, estimation of survival function for truncated exponential distribution in the maximum likelihood  methods and Bayes first and second method, least square method and Jackknife dependent in the first place on the maximum likelihood method, then on Bayes first method then comparing then using simulation, thus to accomplish this task, different size samples have been adopted by the searcher us