In the last few years, there have been a lot of changes in the economy, society, and the environment. This has led to much competition between companies, directly and indirectly affecting production and marketing processes. Most companies are trying to cut production and manufacturing costs by using modern cost techniques such as product life cycle costing and Continuous Improvement (Kaizen) technology, in the method of measuring production costs or service costs, and the need for internal control to keep an eye on how these technologies are being used and how well they work. And to find out the effect of internal control on the implementation of costing techniques in Iraqi companies, 64 questionnaires were given to people who work in the i

Background: Complete denture wearers show lower levels of bite force than dentate subjects. This has a significant influence on their chewing efficiency. In this study an attempt was made to investigate the effect of the impression technique on the maximum bite force in complete denture wearers. Materials and methods: The patients selected for this research were 12 edentulous patients. Three different techniques for registering the final impression were made; the mucostatic, mucofunctional, and the selective pressure impression technique. Two sets of upper and lower denture bases and one set of upper and lower dentures were constructed for each subject. Intraoral and extraoral instruments and devices, as well as a computer program were used

In this research, a modified artificial hand with direct control has been designed using electrical artificial muscle wires that receive direct sensory impulses through human hand instead of using the mechanical action to open and close this artificial hand. Each finger is designed as a chain and its movements achieved through the conventional arrangement control of the electrical muscles wires. The results indicate that it is possible to design an artificial hand using electrical muscle wire for control it with high accuracy.

This paper studies a novel technique based on the use of two effective methods like modified Laplace- variational method (MLVIM) and a new Variational method (MVIM)to solve PDEs with variable coefficients. The current modification for the (MLVIM) is based on coupling of the Variational method (VIM) and Laplace- method (LT). In our proposal there is no need to calculate Lagrange multiplier. We applied Laplace method to the problem .Furthermore, the nonlinear terms for this problem is solved using homotopy method (HPM). Some examples are taken to compare results between two methods and to verify the reliability of our present methods.

Andalusian literature is a literature in itself that is influenced and influenced, and it did not come out of thin air. Muslim Arabs came from the East to this country for jihad and a desire to live, and they carried with them their beliefs, customs and traditions. They must blend in the new element and its environment, so interference, fusion, diversity and influence actually took place.
It seems to us that the Arabs in the era of the governors in Andalusia (92-138 AH) strived hard to preserve everything that is Eastern. Literature is an oriental model in the content of prose and poetry, but in the era of the Umayyad emirate, we will notice that the environment, the development of ages, and the mixing of civilizations have an effect

The road network serves as a hub for opportunities in production and consumption, resource extraction, and social cohabitation. In turn, this promotes a higher standard of living and the expansion of cities. This research explores the road network's spatial connectedness and its effects on travel and urban form in the Al-Kadhimiya and Al-Adhamiya municipalities. Satellite images and paper maps have been employed to extract information on the existing road network, including their kinds, conditions, density, and lengths. The spatial structure of the road network was then generated using the ArcGIS software environment. The road pattern connectivity was evaluated using graph theory indices. The study demands the abstractio

Background: Metal ions can be released from metallic orthodontic appliances due to corrosion in the oral cavity; prophylactic mouthwashes may have an effect on ion release from orthodontic wires. Materials and Methods: Thirty six orthodontic sets of half maxillary fixed appliance with 2 types of arch wires SS and NiTi(Morelli) were constructed and immersed in 2 types of mouthwashes; Claradone (non-fluoridated) and Silver Care (fluoridated) for 28 days at 37°C, then the released Ni and Cr ionswere measured using atomic absorption spectrophotometer and compared statistically. Results: Ni ion release was higher from NiTi wire group than SS wire group for both mouthwashes and also was higher for Silver Care group than for Claradone group.