There is an increase in the need for cost accounting in all organizations and from different sectors to provide detailed information to the totals of financial accounting, first and help solve problems associated with inventory and analysis, tabulation and allocation of cost elements II and do the planning process and provide the necessary oversight and help to take the right decisions such as pricing decisions that need to Information cost accounting.
And suffer most of the non-governmental organizations from the lack of a cost accounting system provides information on the cost of service in these organizations and the department research sample circle v

Objective(s): To assess the behavior that impedes the eating of children with autism spectrum disorders in Baghdad city, and find out the relationships between the behaviors that impede eating of autistic children and their demographic characteristics.
Methodology: The study started from the period of 16th September 2019 to the 16th of March 2020. A non-probability (purposive) sample of 80 children with autism spectrum disorders was selected. The questionnaire was designed and composed of two parts: the first part includes the autistic children demographic data, the second part includes scales of behavior that impede eating followed by parents towards autistic child. The reliability of the questionnaire was determined through a pilot

Background: Patients with an Implantable Cardiovertor Defibrillation (ICD) describe psychological problems such as depression, anxiety, and stress. To achieve the full benefits of the device, patient must maintain their psychological status within good levels.
Objectives: The major objectives of this study were to determine the main psychological problems in adult patients with an ICD and to find out the relationship between Psychological problems in patients with ICD and some demographic characteristics of patients with ICD.
Patients and Methods: A Descriptive analytical study was carried out from January 25, 2011 to March 20, 2012 in order to determine Psychological problems of patients with ICD. The sample was selected by A purp

Been using a pv system program to determine the solar window for Baghdad city . the solar window for any location can be determine by deviating left and right from the geographical south as well as deviation according to the amount of tilt angle with the horizon for fixed panel so that will not change the average of solar radiation incident over the whole year and this lead to help in the process of installation of fixed solar panel without any effect on annual output .the range of solar window for Baghdad city between two angles ( -8 - +8 ) degrees left to right of the geographical south and tilt angle that allowed for the horizon range between angles (21- 30) degrees so that the amount of solar radiation that falling on the solar pan

Background: Klebsiella oxytoca is a Gram-negative rod-shaped bacterium that is becoming resistant to multiple drugs and is frequently endangering patients' lives. It is a member of the human microbiota.

Objectives: To assess the value of identifying K. oxytoca using an automated diagnostic system (VITEK-2) as compared to traditional manual methods.

Materials and Methods: A total of 136 clinical specimens were collected from patients in Baghdad hospitals during a period from July to November 2022. VITEK-2 system was used to recognize the isolated bacteria to the genus and species level. The biochemical indole test was used as a confirmatory test at

A total of 100 clinical sample from (urine, sputum and swabs of wound , burn and ear) were collected from patients in different hospitals of Baghdad during the period from December 2013 to May 2014. 15 isolates (15%) identified belong to Acinetobacter baumannii, swabs of wounds were represented in high percentage of A.baumannii isolates (40%) while percentage of other samples were variable. Susceptibility of 15 A.baumannii isolates were tested toward 16 different Antimicrobial agents, the results showed all isolates were multi drug resistant. In addition, Polymerase Chain Reaction Technique (PCR) was performed to detection the resistance genes encoding the Oxacillinases enzymes. The PCR analysis showed that the presence of insertion sequ

The road transportation system is considered as major component of the infrastructure in any country, it affects the developments in economy and social activities. The Asphalt Concrete which is considered as the major pavement material for the road transportation system in Baghdad is subjected to continuous deterioration with time due to traffic loading and environmental conditions, it was felt that implementing a comprehensive pavement maintenance management system (PMMS), which should be capable for preserving the functional and structural conditions of pavement layers, is essential. This work presents the development of PMMS with Visual inspection technique for evaluating the Asphalt Concrete pavement surface condition; common types o

This study aims at detecting the differences in genotyping of coding region fusA gene in clinical isolates of Acinetobacter baumannii from Baghdad, Iraq. Collected two hundred clinical samples (50 samples from urine, 50 samples from wound, 50 samples from sputum and 50 samples from otitis infections). Laboratory diagnosis for bacterial isolates carried out by some biochemical tests and confirmed by using VITEK- 2 compact system. The results appeared that twenty isolates of Acinetobacter baumannii in all these samples. Genotyping study was performed of coding region fusA gene of the extracted genome of all bacterial isolates and used specific primers in achieved amplification process of this target gene. DNA sequencing of this gene and alig

In Iraq, there is a limited research work exploring the clinical pharmacists' role from the point of view of other healthcare professionals.

 To investigate physicians' assessment of clinical pharmacy services at Baghdad hospitals, and compare junior physicians with senior physicians' point of view.

The study was conducted in twelve governmental hospitals in Baghdad, Iraq. Data was collected from a sample of two hundred physicians, and through a validated, self-administered questionnaire, which comprised twenty statements in addition to a non-personal information form that precedes the questionnaire 

The study findings reveal a somewhat positive point of view towards clinical pharmacists' performance in

Objective: To find out the relationship between the bio-social aspect with cholelithiasis patients and
demographic characteristics in Baghdad city.
Methodology: A purposive (non-probability) sample of (100) patients, from (20-70) years old, who were
selected from patients who were admitted to hospital at preoperative stage, from Gastroenterology and
Hepatology Hospital, Baghdad Teaching Hospital, Al-Yarmook Teaching Hospital, Al-Karama Teaching
Hospital, Teaching Hospital. A descriptive study was carried out from 25th of June 2004 to the end of October
2004.
An assessment form was constructed for the purpose of the study. Test-retest reliability was employed through
computation of Pearson correlation coefficient.