The research aims to highlight the role played by the target costing technique as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information and scientific foundations it provides in the allocation of indirect costs and the accuracy in measuring the cost from the start of the project planning process up to the production process and indicating the extent of its impact on decisions Pricing in a way that contributes to the rationalization of pricing decisions in economic units in the light of intense competition and the multiplicity of alternatives.

Al Huweizah Marsh is considered as the largest marsh at the southern part of Iraq. About one third of the marsh is located within the Iranian territory. Iran began to construct earth dikes along the Iraqi-Iranian international borders to separate the Iranian part of the marsh. The electrical conductivity, EC, value was adopted to be the indicator for the water salinity within the marsh. A steady two-dimensional water quality routing model was implemented by using the RMA2 and RMA4 softwares within the SMS computer package to estimate the distribution of the
EC values within the marsh seasonally during the wet, moderate and dry water years. The EC distribution Patterns were estimated considering the expected two cases of the marsh futu

The extract of fig fruit has shown significant medical usefulness in various fields. The entrance of nanotechnology into the field of medicinal and pharmacology has shown remarkable advantages. Plants contain diverse molecules thatcan reduce metals, and provide a safe, eco-friendly approach for synthesizing nanoparticles. Iron oxide nanoparticles (IONPs) have been reported to possess an antimicrobial effect against some strains of bacteria and moulds. We have aimed to synthesize IONPs from fig fruit extract and investigate the influence of fig extract and IONPs in wound healing of mice. UV-Vis spectroscopy, X-ray diffraction (XRD), and field emission scanning electron microscopy were used to characterize the IONPs that were produced

Despite the significant increase in public spending in Iraq, it was not directed toward the important sectors that have an important role in correcting the productive structure. Rather, most of the public expenditure was going to cover the required imports, or to face shocks, whether security or health, and this caused a continuous decrease in the volume of Iraq's exports of goods and services, as the aim of the study was to review the importance of public debt and its impact on the trade balance, as well as to know the economic policies that can contribute to strengthening the trade balance, as the study proved through the (ARDL) model that there is a direct relationship between the domestic debt and the net trade balance, and an invers

The loose sand is subject to large settlement when it is exposed to high stresses. This settlement is due to the nature of the high drainage of sand, which displays foundations and constructions to a large danger. The densification of loose sandy soils is required to provide sufficient bearing capacity for the structures. Thus soil stabilization is used to avoid failure in the facilities. Traditional methods of stabilized sandy soil such as fly ash, bituminous, and cement often require an extended curing period. The use of polymers to stabilize sandy soils is more extensive nowadays because it does not require a long curing time in addition to being chemically stable. In this study, the effect of adding different percent

 Accuracy in multiple objects segmentation using geometric deformable models sometimes is not achieved for reasons relating to a number of parameters. In this research, we will study the effect of changing the parameters values on the work of the geometric deformable model and define their efficient values, as well as finding out the relations that link these parameters with each other, by depending on different case studies including multiple objects different in spacing, colors, and illumination. For specific ranges of parameters values the segmentation results are found good, where the success of the work of geometric deformable models has been limited within certain limits to the values of these parameters.

This study sought to determine malformation caused by Ochratoxin-A (OTA) on mouse embryos. Twenty adult female white Swiss mice (mus msculus) were divided into four groups, with five females per group, and with one male placed with two females in a cage. Avaginal plug was observed in the early morning and the day of mating was considered as day of pregnancy followed by the first day of pregnancy. Three sub lethal concentrations of OTA were applied to the respective groups (other than the control), 1mg/kg, 2mg/kg and 4mg/kg. The animals were given 0.1 ml per 10 gm body weight per concentration of OTA once a day during days 7-14 of pregnancy. The control group animals were given distilled water. The pregnant mice were dissected, and the embry

The adhesion strength between Polyethylene (PE) film and Aluminum surface by using the adhesive material (Cyanoacrylate) has been studied. Aluminum (Al) was used as a substrate, and polyethylene (PE) was used as a film adhered to the Al surface. Standard specimens were prepared to use in the peeling test in dry condition, other specimens were immersed in water for 12 days at room temperature. the results for the specimens in the dry condition had shown that high value in the peel force and the peel energy, the peel force was 0.38*103 N/m and the peel energy was 0.605*103 N/m, peeling the film from Al surface leaves a residual of the adhesive material on both adherend, the failure for this specimen were combination of adhesive and cohesive f

  Tomato (Lycopersicon esculentum Mill) and cucumber (Cucumis sativus L.)  seeds were imbided with water at 10°c or 4°c for 4, 8, and 16 hours before planting to study germination rate, mean germination time, and final germination percentage as well as electrolyte leakage from chilled seeds. Seeds imbided more water at 10°c compared to that at 4°c. Coefficient velocity of germination and final percent of germination decreased with the decrease of temperature and increasing time of imbibition. Germination percent under laboratory conditions was higher than that under field conditions. Also, it was found that tomato seeds were more sensitive to chilling imbibition. Electrolyte leakage increased as temperature of imbib

Objectives: study the relation between the effect of time (long time duration) with high concentration of iodine
and study its effect on the activity of the thyroid gland (hormonal and histological changes).
Methodology: An experimental study was done on (30) albino rats (8 weeks of age) to know the effect of high
concentration of iodine on the activity of the thyroid gland (hormonal and histological changes) related with
time. The study last for six months for the period of 1/2/2007 to 31/7/2007, the experiment was carried out in the
research lab. of pathology department, College of Medicine, University of Baghdad.
Results: The study shows changes in hormonal levels of thyroid hormones (T3 & T4) and also histologic