There are many problems facing the economic entities  as a result of its mass production &variation of its products  , the matter which had  increased the need & importance of cost accounting which is regarded a main tool for the managerial control.

The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management  with required information to perform its functions by the best use& way.

This research aims to determine  the standard cost for the  direct material for oil extraction activity by applying it in the north oil company.

This work is devoted to a comparative study of the phenomenon of enantiosemy in Russian and Arabic.Everyone knows the term antonyms - words of the same part of speech, opposite in meaning, such as: Day and night, white and black, truth and lies. But in Russian, Arabic and other languages there is an interesting phenomenon, which consists in the fact that one word has two opposite meanings. Such a phenomenon in linguistics is called enantiosemy (from the Greek words enantios - "opposite" and sema - "sign")

In The Bluest Eye (1970), the American-African writer, Toni Morrison explores how
Western standards of ideal beauty are created and propagated with and among the black
community. The novel not only portrays the lives of those whose dark skinned and Negroid
features blight their lives; it also shows how the standard of white beauty, when imposed on
black youth, can drastically damage one’s self-love and esteem which usually occurs when
beauty goes unrecognized. Morrison in this novel focuses on the damage that the black
women characters suffer through the construction of femininity in a racialised society where
whiteness is used as a standard of beauty.

This paper is attempt to study the nonlinear second order delay multi-value problems. We want to say that the properties of such kind of problems are the same as the properties of those with out delay just more technically involved. Our results discuss several known properties, introduce some notations and definitions. We also give an approximate solution to the coined problems using the Galerkin's method.

The wide spread of Computer Based Test in the Iraqi universities raised an important concern for some scholars thinking about integrating computers as an academic assessment tool before making big change in the examination systems, that concern is: how the computerized test score is effected in comparison to old paper and pencil . This paper researches whether test scores of Iraqi students varies in the computer, Pencil based tests, sixty-four postgraduate graduates from Iraqi universities. Thirty five female and twenty nine male, all graduated from colleges of science in specializations other than computer science and applying for postgraduate studies in the Iraqi

In this work, radon concentrations in the polluted environment were measured within the Baghdad sample surface soil conservation, and this was done using a RAD-7 mobile detector. The work consists of four parts:
The first part includes calculating the latitude and longitude of each point of the study area using the Global Positioning System (GPS). The second part of which includes Determination of 222Rn gas concentrations in surface soil samples. In the northeast part of Baghdad, the highest concentration of radon was found in Al-
Shaab area (3.11 ±175.33 Bq / m3), while the lowest gas concentration in AL Gzeera area (6.67±73.00 Bq/ m3), In the northwest part of Baghdad, the highest concentratio