The research aims to identify the importance of applying resource consumption accounting in the Iraqi industrial environment in general, and oil in particular, and its role in reducing the costs of activities by excluding and isolating idle energy costs, as the research problem represents that the company faces deficiencies and challenges in applying strategic cost tools. The research was based on The hypothesis that the application of resource consumption accounting will lead to the provision of appropriate information for the company through the allocation of costs properly by resource consumption accounting and then reduce the costs of activities. To prove the hypothesis of the research, the Light Derivatives Authority - Al-Dora Refin

Osteoporosis is a systemic disease of the skeleton, characterized by low bone mass and alteration in the micro-architecture of the bone tissue that lead to an increase in brittleness with the ensuing predisposition to bone fracture. Global statistics shows that women are more exposed to this disease than men and in particular at menopause. This study was designed to evaluate the use of some bone markers: serum osteocalcin (Ost), alkaline phosphatase (ALP), as bone formation markers, also parathyroid hormone (PTH), calcium and inorganic phosphate level, for the assessment of patients with osteoporosis and to evaluate their role in monitoring of several types of therapeutic interventions (such as bisphosphonates, hormonal replacement thera

We have studied the effect of applying an external magnetic field on the characteristics of iron oxide (IO) nanoparticles (NPs) synthesized by pulsed laser ablation in dimethylformamide (DMF). The NPs synthesized with and without applying of magnetic field were characterized by Fourier transformation infrared spectroscopy (FT-IR), UV–Vis absorption, scanning electron microscope (SEM), atomic force microscope (AFM), and X-ray diffraction (XRD). SEM results confirmed that the particle size was decreased after applying magnetic field.

The effect of applied current on protection of carbon steel in 0.1N NaCl solution (pH=7) was investigated under flow conditions (0-0.262 m/s) for a range of temperatures (35-55°C) using rotating cylinder electrode. Various values of currents were applied to protect steel from corrosion, these were Iapp.=Icorr., Iapp.=2Icorr. and Iapp.=2.4Icorr. under stationary and flow conditions. Corrosion current was measured by weight loss method. The variation of protection potential with time and rotation velocity at various applied currents was assessed. It is found that the corrosion rate of carbon steel increases with rotation velocity and
has unstable trend with temperature. The protection current required varies with temperature and it inc

This work investigates the effect of earthquakes on the stability of a collective pile subjected to seismic loads in the soil layer. Plaxis 3D 2020 finite element software modeled pile behavior in dry soils with sloping layers. The results showed a remarkable fluctuation between the earthquakes, where the three earthquakes (Halabja, El Centro, and Kobe) and the acceleration peak in the Kobe earthquake had a time of about 11 seconds. Different settlement results were shown, as different values were recorded for the three types of earthquakes. Settlement ratios were increased by increasing the seismic intensity; hence the maximum settlement was observed with the model under the effect of the Kobe earthquake (0.58 g), where

This research presents a new study in kinetics under reactive distillation by using consecutive two – step reaction : the saponification reaction of diethyl adipate with sodium hydroxide solution . The distillation process takes the role of withdrawing the intermediate product (sodium monoethyladipate SMA) which otherwise converts to the final product of low purity.The effect of three parameters were studied through a design of experiments applying 2³ factorial design. These parameters were : the mole ratio of DA to NaOH solution (0.1 and 1) , NaOH solution concentration (3 N and 8 N) , and batch time (1.5 hr. and 3.5 hr.) . The conversion of DA to sodium monoethyladipate(SMA)(intermediate product) was the effect of these pa

Hypothyroidism has been associated with disorders of glucose and insulin metabolism..The present study was designed to evaluate the possible change in some hormones (free testosterone, estradiol, prolactin, insulin), glucose and homeostasis model assessment of insulin resistance (HOMA-IR) in women with primary hypothyroidism under thyroid hormone replacement therapy .This cross-sectional study was carried on 62 hypothyroid patients׳  women and 22  healthy women as control group at the specialized center for endocrinology and diabetes, AL-Rasafa Directorate of  Health Baghdad, with age range(15-60 years), diagnosed as having primary hypothyroidism on thyroxine replacement therapy with duration not less than four months.

This study was designed to determine the percentage and the main causative agent causing bacteremia among children aged up to 12 years and complaining from different types of infections (Respiratory, intestinal, and urinary tract infection) in Baghdad. Results showed that the percentage of infection was 46.19 % the main causative agents were Enterobacteriaceae including (E.coli , Pseudomonas , Salmonella.typhi .Serratia , Enterobacter , Klebsiella )and other than Enterobacteriaceae which includes(Staph.aureus , Staph.epidermidis , Streptococcus.Pneumonia and ?-hemolytic streptococci ) .Regarding the age factor ,results showed that the highest infection rate was among the age group (1 day-12 month ) and (12 -36month ) (64.89%)an

The goal of this study is to build an application that can be used in difficult cases and sudden circumstances during the pandemic and post-disaster state, which can be the development of digital risk management and mitigating the difficult impact of the epidemic through the improvement of IT and IoT that can be fine by finding initial solutions and make the world like a digital city that could be managed by the network. We provide this study to gain an overview of reasons for delayed and exceeded costs in a select of thirty Iraqi case projects by controlling the time and cost. The drivers of delay have been investigated in multiple countries/contexts. however, there is little country data available under the conditions that have ch