Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles

ABSRTACT Background: Soft liner material is become important in dental prosthetic treatment. They are applied to the surface of the dentures to achieve more equal force distribution , reduce localized pressure and improve denture retention by engaging undercut . So the aim of the study is to evaluate the effect of different surface treatment by air-abrasion AL2O3 and laser treatment with CO2 laser on improving the shear bond strength of the denture liner to acrylic denture base material . Materials and methods: the 30 specimens of heat cured acrylic denture base material (high Impact acrylic )and heat cured soft liner (Vertex ,Nether Lands )were prepared for this study .They were designed and divided according to type of the s

        Environmental risk growing Become challenge "and a matter of controversy and concern to many of those concerned with environment, social, economic, and the same happens with the administrative rather than in isolation for this movement, as the issues of climate change Disturbed and troubled him, especially after what caused the risk of destruction, and irresponsibility , chaos, and the futility of resources, crops, fields,  nature and homes and reactors, and after what happened in Japan from the scourge of "Hurricane tsunami " and earthquakes successive accompanied him and what became of him by surprise catastrophic affected the economy and the univ

Abstract

   It is clear to everyone how important it is to implement transactions electronically, as it facilitates the provision of services to beneficiaries, whether individuals or institutions, to achieve many benefits that are not exclusive to the beneficiary or the applicant, but extends to the governmental and international bodies. And the number of users has reached millions since its emergence in 1995, because the concepts of electronic transactions have great advantages for the economy in general and the banking sector in particular, so cooperation in various fields with the aim of becoming an information society has become paramount, It allows customers to pay money to any company they want t

The research aims to determine what a photograph intends to convey as a visual text. Photographs are not captured randomly, especially those of politicians. Each photograph carries a message, even if interpretations of that message vary from person to person. The research adopts a methodology based on semiotic analysis, applying Laurent Gervero's model to analyze a photograph of the Iraqi Prime Minister Mustafa Al-Kadhimi's visit to Fallujah on the anniversary of the victory over ISIS. The photographs in question constitute a visual language built upon a sequence of iconic symbols and signs. These elements coalesce to give rise to an image centered around a particular theme, one designed to convey a precise messag

The study aims to verify the independence of auditors working in companies and offices of the Iraqi audit, and measure the level of accounting conservatism in the financial statements of banks and insurance companies listed on the Iraq Stock Exchange, as well as a statement after the independence of the auditor on accounting conservatism in the financial statements of banks and insurance companies listed on the market Iraq Stock Exchange, as it has been measuring the independence of the auditor using the survey form was auditors working in the Iraqi audit firms were measured the level of accounting conservatism for companies sample using a form( Basu) was a statement after variables through the use of statistical models in a mann

Education around the world has been negatively affected by the new coronavirus disease (COVID-19) pandemic. Many institutions had to transition to distance learning in compliance with the enforced safety measures. Distance learning might work well for settings with stable internet connections, professional technical teams, and basic implementation of technology in education. In contrast, distance learning faces serious challenges in less fortunate settings with inferior infrastructure. This report aims to shed light on the immediate action steps taken at a leading pharmacy school in Iraq to accommodate for the enforced changes in pharmacy education. The University of Baghdad College of Pharmacy went from less than minimal technology impl

The issue of auditing contracts according to the related services is one of the important topics It has also become necessary to develop traditional procedures and auditing according to international standards to improve the profession of accounting and auditing. From this standpoint, the research aims to indicate the reflection of the contracting audit in accordance with the related services on the auditor's report. in line with the new directions regarding the need to adopt international standards in the Iraqi environment as the research problem focused on the non-comprehensiveness of the audit programs that deal with auditing contracts according to assurance commitments to contribute obtaining Governing evidence, The research

Data of multispectral satellite image (Landsat- 5 and Landsat-7) was used to monitoring the case of study area in the agricultural (extension and plant density), using ArcGIS program by the method of analysis (Soil adjusted vegetative Index). The data covers the selected area at west of Baghdad Government with a part of the Anbar and Karbala Government. Satellite image taken during the years 1990, 2001 and 2007. The scene of Satellite Image is consists of seven of spectral band for each satellite, Landsat-5(TM) thematic mapper for the year 1990, as well as satellite Landsat-7 (ETM+) Enhancement thematic mapper for the year 2001 and 2007. The results showed that in the period from 1990 to 2001 decreased land area exposed (bare) and increased

A total of 200 clinical samples included Burns and Wounds infections were collected from Baghdad Governorate. Results showed that rate all isolates of P. mirabilis was 31(15.5%) and rate of Burns infections was 14 (45%) and rate of wounds infection 17 (55%). Where was diagnostic based on conventional biochemical tests and confirmed by the Vitek-2 Compact system and the specific primer of the16SrRNA gene, the ability of bacterial isolates to biofilm formation to be studied. It's considered an important virulence factor in Incidence of diseases and play important role in increasing resistance to antibiotic of encased bacteria, by two methods Congo Red Agar method and Microtiter Plate method. The Congo Red Agar method showed that most isolates