The aim of the research is to demonstrate the extent of the impact of resource consumption accounting technicality as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information it provides and scientific foundations in the allocation of indirect costs, and the identification and measurement of idle energy and its costs in a way that contributes to the rationalization of pricing decisions in economic units. In light of the intense competition and the multiplicity of alternatives, and to achieve this goal, a random sample was chosen.

Background: Laparoscopic cholecystectomy (LC) has become the treatment of choice for elective cholecystectomy.Objectives: To evaluate the safety and feasibility of early LC for AC and to compare the results with delayed LC.Methods: A prospective study done from April 2011 to October 2013, 88 patients with diagnosis of AC were divided randomly into two groups according to the mode of treatment; (early group n=40) treated by early LC within first 72 hours or (delayed group, n=48) initial conservative treatment for 4-6 weeks, followed by delayed LC.Results: There was no difference between the two groups (early & delayed LC), operating time (early 80min, delayed70min), conversion rate (early 7.5%, delayed 6.25%),postoperative complicatio

Abstract

The entities responsible for regulating the financial market are seeking to provide high quality accounting information, to provide appropriate protection to investors, and thus encourage them and attract them to increase their investments. the research reached several conclusion, the most prominent of which comes  :-

1-The production of high quality accounting information reduces investment costs and costs of processing accounting information.

2- The production of high quality accounting information helps investors identify the best investment opportunities.

3- The results of the statistical analysis showed that there is significant

A field experiment was carried out in the College of Agricultural Engineering Sciences - University of Baghdad, during the fall season of 2021 to find out which cultivated cultivars of maize are efficient under nitrogen fertilization. The experiment was applied according to an RCBD (split-plot design with three replications). The cultivars of the experiment (Baghdad, 5018, Sarah) supply three levels of nitrogen fertilizer, which are N1 (100 kg.N/ha), N2 (200 kg.N/ha) and N3 (300 kg.N/ha). The statistical analysis results showed the superiority of the Sarah genotype, which gave the highest value of SOD and CAT enzymes, reaching 11.59 units mg-1 and 10.76 units mg-1 . Protein sequentially, while cultivar5018 outperformed as it gave th

 Automatic recognition of individuals is very important in modern eras. Biometric techniques have emerged as an answer to the matter of automatic individual recognition. This paper tends to give a technique to detect pupil which is a mixture of easy morphological operations and Hough Transform (HT) is presented in this paper. The circular area of the eye and pupil is divided by the morphological filter as well as the Hough Transform (HT) where the local Iris area has been converted into a rectangular block for the purpose of calculating inconsistencies in the image. This method is implemented and tested on the Chinese Academy of Sciences (CASIA V4) iris image database 249 person and the IIT Delhi (IITD) iris

Non-Small Cell Lung Cancer (NSCLC) accounts for about 84% of all lung cancer types diagnosed so far. Every year, regardless of gender, the NSCLC targets many communities worldwide. 5-Fluorouracil (5-FU) is a uracil-analog anticancer compound. This drug tends to annihilate multiple tumour cells. But 5-FU's most significant obstacle is that it gets very easily metabolized in the blood, which eventually leads to lower anticancer activity. Therfore a perfect drug delivery system is needed to overcome all the associated challenges.

In this experiment, an attempt was made to prepare 5-FU loaded poly lactic-co-glycolic acid  nanoparticles using solvent evaporation method and subsequently observed the effect of molecular weight of poly l

في هذا البحث تم تحضير المركبات المعدنية الجديدة لأيونات البلاتين (الرباعي) و الذهب (الثلاثي) مع ليكاند قاعدة مانخ جديد مشتق من السيبروفلوكساسين . تم استخدام المعقدات بعد ذلك كمصدر  لتحضير جزيئات                              عن طريق ترسيب المعقدات على مسام دقائق السيليكا النانوية.                                                                      Si/Au2O3 Si/PtO2  تم تشخيص الليكاند و معقداته

   The purpose of this study was to evaluate the thickness of the compressed breast in mediolateral oblique (MLO) and craniocaudal (cc) mammograms to relate these thickness and breast patterns to mean glandular dose (MAD) in Iraqi women and to evalualat radiology's recommendation for Iraqi women. The study of population consists of 20 paired MLO and CC mammograms obtained on one mammograms unit .The digital read out of compressed breast thickness MGD was calculated by multiplying entrance skin exposure by the exposureto-absorbed dose conversion factor for the range of breast thickness which was 7.1 ----7.4cm   in cc mammograms with a mean breast thickness of 7.2 cm and 7.3 ------7.5 cm in MLO mammograms with a mean br