The problem of research was to identify after the use of cost technology based on specifications in the validity of determining and measuring the costs of the implementation of contracting, by applying to al-Mansour General Construction Contracting Company as an appropriate alternative to the traditional costing system currently adopted, which is characterized by many shortcomings and weaknesses Which has been reflected in the validity and integrity of the calculations. To solve this problem, the research was based on the premise that: (The application of cost technology based on specifications will result in calculating the cost of the product according to the specification required by the customer, to meet his wishes properly and witho

Abstract

Objective(s): To evaluate the level of Psychological Empowerment among Nurses as perceived by their Point of View, and identify the differences in nurses' Psychological Empowerment with regard to age, gender, graduation level, and years of work employment. 

Methodology: A descriptive analytic design was conducted on nurses in Psycho-social health Units in Primary Health Care Centers in Kirkuk Governorate, to achieve the objectives of the study. A convenient (non-probability) sample of 84 nurses was selected. The data collected through self-report method for the period from 25^th August to 10^th October 2022. The questionnaire was adopted

The research is Concerned the Relationship between Self Management which is a modern administrative term and its dimensions "Self Control, Trust, and Conscientiousness" with the Hardiness and its dimensions "Challenge, Commitment, and Control". And the impact of the first variable on the second in The Hospital of Alshaheed Gaze Alharery.

The Questionnaire used and distributed on sample (60) Persons, contain from (40) Doctor, and (20) Employees from the total society (103).

The statistical methods have been used for testing the hypothesis is the mean, standard deviation correlation coefficient.

    The resea

There is a set of economic factors that affect the rationalization of decisions on unexploited resources within the economic unit and here determines the problem of the search for the question of what economic factors cause the emergence of asymmetric costs, and aims to identify these factors in the costs of adjustment to resources, change in The size of the activity of the economic unit, the general trend of sales change in the previous period, and the economic level of the country. Rh measure the impact of these factors on economic unity, and taking into consideration the impact when formulating decisions.

The experimental was carried out to study the effect of Mentha viridis and Apium graveolensleaves by 5, 10 gm/kg soil that added then to soil alone and 5, 10 gm/kg soil together on growth of Beta vulgaris plants. The results showed that increased significantly germination accelerator, plant height leaves number fresh and dry maters, chlorophyll content, absolute growth rate, inflorescence number, fertilizer efficiency while the N, P, K and Fe increased in all the treatment plants compared with control plants.

Background: ?-L-Fucose is a methyl pentose sugar, had the ability to kill bacteria, controlling infection and normalize immune function. The objective of this study is to determine the effect of sulcular injection of fucose on rabbits periodontium , throughout measuring the level of some proinflammatory cytokine ; interlukine 1beta ( IL-1beta) and tumor necrosis factor ( TNF-alpha) in sera of rabbits before fucose injection and at 3 days after fucose injection. Materials and Methods: The study was carried on using ( 20 ) male rabbits of the same species weighted (1-1.5 kg ) , the blood samples were collected from hearts of 20 rabbits before fucose injection and consider as( non injected group) , and after 3 days of fucose injection and con

Image processing applications are currently spreading rapidly in industrial agriculture. The process of sorting agricultural fruits according to their color comes first among many studies conducted in industrial agriculture. Therefore, it is necessary to conduct a study by developing an agricultural crop separator with a low economic cost, however automatically works to increase the effectiveness and efficiency in sorting agricultural crops. In this study, colored pepper fruits were sorted using a Pixy2 camera on the basis of algorithm image analysis, and by using a TCS3200 color sensor on the basis of analyzing the outer surface of the pepper fruits, thus This separation process is done by specifying the pepper according to the color of it

The electrical properties of polycrystalline cadmium telluride thin films of different thickness (200,300,400)nm deposited by thermal evaporation onto glass substrates at room temperature and treated at different annealing temperature (373, 423, 473) K are reported. Conductivity measurements have been showed that the conductivity increases from 5.69X10-5 to 0.0011, 0.0001 (?.cm)-1 when the film thickness and annealing temperature increase respectively. This increasing in ?d.c due to increasing the carrier concentration which result from the excess free Te in these films.

Brainstorming is one of the fundamental and necessary concepts for practicing the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead to increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.

The research aims to explain the effect of brain

Thermal conductivity measurement was done for specimens of Polystyrene/ titanium dioxide, Polycarbonate/ titanium dioxide and Polymethylmetha acrylate/ titanium dioxide composites for weight ratio of 1.9/ 0.1 and 1.8/ 0.2 wt% for different thickness of the samples. The experimental results show that the thermal conductivity is increased with the increasing of thickness of layers and with the weight ratio of TiO2