The last ten years observed a shift enormous scientific in the method and way that it deals professional with the cost accounting and reflected the result those shift enormous scientific of increase the competitive environmental that accompanied the emergence of a modern manufacturing environmental on surface the long roductive life and emergence advanced information technology that give a central focus of his important on client with growing global markets growth on a large scale.

        The research aim to define the concept of cost awareness, the concept and methods of  strategic cost management and the role of cost awareness for managers of industrial units in strategic of cost managem

Lately great interests have emerged to find educational alternatives to teach and improve motor skills according to modern educational methods that take into account individual differences and speed in learning for the learner through individual learning that the learner adopts by teaching himself by passing through various educational situations to acquire skills and information in the way he is The learner is the focus of the educational process and among these alternatives the interactive video, the researchers noted through the educational training units at the Model Squash School of the Central Union, and that most of the methods and methods used in learning basic skills take a lot of time in the educational program and do not involve

In this paper, a simple fast lossless image compression method is introduced for compressing medical images, it is based on integrates multiresolution coding along with polynomial approximation of linear based to decompose image signal followed by efficient coding. The test results indicate that the suggested method can lead to promising performance due to flexibility in overcoming the limitations or restrictions of the model order length and extra overhead information required compared to traditional predictive coding techniques.

The research aims to identify how to enhance the quality of the human resources, focusing on four dimensions (efficiency, effectiveness, flexibility, and reliability), by adopting an adventure learning method that combines theoretical and applied aspects at the same time, when developing human resources and is applied using information technology, and that Through its dimensions, which are (cooperation, interaction, communication, and understanding), as the research problem indicated a clear deficiency in the cognitive perception of the mechanism of employing adventure learning dimensions in enhancing human resources quality, so the importance of research was to present treatments and proposals to reduce this problem. To achieve

When searching for an answer to the following question: What are the reasons for the reluctance of female physical education teachers in secondary schools to referee sports competitions according to the variable of years of service? It was found that the research aimed to reveal the differences between the opinions of the research sample of physical education teachers in secondary schools (girls) about refereeing sports competitions according to the variable of years of service. To achieve the research goal, it is assumed that there are significant differences between the average opinions of the research sample of female teachers and their reluctance and the reasons for the differences in the practice of refereeing sports competitions accor

The political situation experienced by Iraq before the events of 2003 that led to the collapse of infrastructure. rebuilding costs were estimated after 2003 by187(million USD) according to the estimates of the basic needs as stated in Five-Year Plan 2010-2014. The difficult in financing projects and the continuous demands for maintenance and operating cost, and working by contemporary styles in different countries, the strategic option is to adopt the government entering the private sector as a partner in the development process. Since public _private partnership (PPP's) is at a germinating stage of development in Iraq, it has been studied the critical success factors(CSF's) in the experiences of countries that have implemented the style

The objective of this study was to compare the sensitivity and specificity of rK39,
ELISA and IFA tests for the diagnosis of visceral leishmaniasis using blood
samples. Samples were collected from 146 suspected patients and 30 healthy
individual as control. The results showed 52 (35.62%), 58 (39.73%) and 71
(48.64%) positive samples by rK39, ELISA and IFA , respectively. IFA test showed
a higher sensitivity (48.63%) than ELISA and rk39 dip stick (39.72%) and (35.61%)
respectively. The highest sensitivity of agreement (K: 0.912) was found between
rK39 dipstick and ELISA. Therefore, we suggest the application of rK39 dipstick
and ELISA methods in endemic areas of visceral leishmaniasis for early and
accurate diag

      In current generation of technology, a robust security system is required based on biometric trait such as human gait, which is a smooth biometric feature to understand humans via their taking walks pattern. In this paper, a person is recognized based on his gait's style that is captured from a video motion previously recorded with a digital camera. The video package is handled via more than one phase after splitting it into a successive image (called frames), which are passes through a preprocessing step earlier than classification procedure operation. The pre-processing steps encompass converting each image into a gray image, cast off all undesirable components and ridding it from noise, discover differen