The contemporary business environment is witnessing increasing calls for modifications to the traditional cost system, and a trend towards adopting cost management techniques to provide appropriate financial and non-financial information for senior and executive departments, including the Resource Consumption Accounting (RCA) technique in question, which classifies costs into fixed and variable to support the decision-making process. Moreover, (RCA) combines two approaches to cost estimation, the first based on activity-based cost accounting (ABC) and the second on the German cost accounting method (GPK). The research aims to provide a conceptual vision for resource consumption accounting, after Considering it as an accounting te

This study was designed for isolation and molecular identification of Nontuberculous Mycobacterium (NTM) from fish during the period between October and December 2017 from Karbla province, Iraq. This study included 200 fresh fish samples from four different species including Spondyliosoma cantharus, Liza abu, Carassius carassius and Cyprinuscarpio. Three samples of each fish were taken including gills, muscles and all internal organs. The samples were processed by decontamination, concentration of 4% sodium hydroxide, and 0.1 ml of sediment was streaking on Löwenstein Johnson (LJ) media; then the bacterial cultures were incubated at 28-30 °C for 3days up to 4 weeks and suspected colonies were stained with acid fast stain to confir

The present work includes investigation of some features of shell morphology; shell size, shell thickness, shell colour of the land snail Monacha cantiana, in addition to the correlation between height and diameter of shell and between shell aperture diameter and shell diameter at four sites within Baghdad Province, Iraq. Also, measurements of three environmental variables were made; soil temperature, soil moisture and soil calcium content in adition to population density. Shell Aperture Index (Ia) and Shell Index (SI) for individuals from size class ranged between (9-12)mm were measured. The results showed that the deference in shell size by using (Ia) within population related to temperature, moisture and population density but, the valu

The present work aims to investigate approaches, measures and detection of indoor radon level in buildings of the department of physics in college of science of Baghdad University. CR-39 solid state nuclear track detectors were used to measure the radon concentrations inside the rooms, including five laboratories and five workplace rooms in ground and first storey of the department. The average radon concentration at first storey was found to be 43.1±13.2 Bq/m3 and 40.1±13.4 Bq/m3 at the ground storey. The highest level of radon concentration at the first storey in the radioactive sources store was 87.5±29 Bq/m3 while at the ground storey in room(2) was 70.2±24 Bq/m3 which is due to the existence radioactive sources in some selected

The experiment was carried out in the green house of, Biology Department of ,College of
Education , Ibn Al-Haitham , Baghdad University. For growth season 2008-2009 via planting
seeds of three genotypes of barley cultivars Baraka , Becson and Baraka x Forest ,to study the
effect of different concentrations of NaCl (o , 50 ,100 , 150 , 200 ) mM.L on some
growth parameters such as fresh and dry weight of shoot and elements plants the experiment
carried out by using completely randomized design applied with four replicates . Data were
statistically analyzed by using least significant differenceat0.05probabilitylevel.
The results showed that an increase in NaCl salt concentrations from 0 to 200mM.L
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leads

Natural dye sensitized solar cell was prepared using strawberry and pomegranate dyes with anatase nanocrystalline titanium dioxide powder. A study of the optical properties of the two dyes, involving the absorption spectrum was determined in the visible region. I-V characteristics under illumination were performed. The results showed that the two prepared dye sensitized solar cells have acceptable values efficiency about (0.94 with Fill factor (45)) and (0.74 with Fill factor (44)) for strawberry and pomegranate dyes, respectively.

  The research addresses the most important elements of the ancient Iraqi heritage represented by architecture and plastic arts being the direct means that preserved the heritage due to the ease of preserving them and the speed of circulating them and diversity of their topics. Through the features of these elements, the research problem has been defined in the form of questions including: what are the most important elements of the ancient Iraqi heritage? What are the plastic arts? What are the most important topics adopted? What is the concept of palm in the ancient Iraqi heritage? What is the evidence for that?
Has it been employed in the Iraqi contemporary art? What is the evidence for that? How to employ it in the arts and t