With the advent of the globalization, the rapid development in technology and the intensity of competition companies attemptto maintain competition advantages and retain customers. The traditional methods in managerial accounting become irrelevance to achieve the objectives of these companies especially with the rapid changes in modern manufacturing environment .Thus there is a need to new tools in accounting such as lean accounting, which is considered as a costing method that support creating value for the customer by costing the entire value stream, eliminating waste in the accounting process, reduced lead time, improved quality, lowered time delivery and increased available capacity. Using value stream focuses not only on the waste&n

In general, the importance of cluster analysis is that one can evaluate elements by clustering multiple homogeneous data; the main objective of this analysis is to collect the elements of a single, homogeneous group into different divisions, depending on many variables. This method of analysis is used to reduce data, generate hypotheses and test them, as well as predict and match models. The research aims to evaluate the fuzzy cluster analysis, which is a special case of cluster analysis, as well as to compare the two methods—classical and fuzzy cluster analysis. The research topic has been allocated to the government and private hospitals. The sampling for this research was comprised of 288 patients being treated in 10 hospitals. As t

The research aimed mainly to discover the effectiveness of the (PEOE) model in teaching science to develop the skills of generating and evaluating information and the emotional side of the scientific sense of the intermediate first grade students. An experimental approach with a quasi-experimental design called pre-test and post-test control design was used. The research sample consisted of (60) students, who were selected in a random cluster method, (30) students in the experimental group studied the unit "The Nature of Material" using the (PEOE) model, and (30) students in the control group studied according to the prevailing method of teaching. The research materials and tools were represented in: a teacher's guide for teaching the un

Background. The use of modern aids and technology has contributed greatly to football development, the goalkeeper is the most important position in the team, and the use of devices gave objective readings about the goalkeeper's ability in terms of skill and physical aspects. Objectives. The research aimed to prepare exercises using an electronic device to measure the knee bending angle because of its great importance in developing the skill of catching and dimensions of the high ball for football goalkeepers. Methods. The researchers used the experimental method, and the sample consisted of (4) male goalkeepers under 15 years of age, one of the research procedures was to determine the biomechanical variables affecting the development of the

Design system often generated relationship within the frame work of their concept of interior design a system or more can be created between design relationships within this concept in the structure of its internal space product. Through the division of all to it parts to reveal the hidden places and stages of composition and their relationship and interdependence between them. And then re- composition of all its parts, doth in the deign process at the initial stages or in the processes of treatments that are necessary after the completion of design and circulation. To be able to use other events close to the first events designed for them. In terms of idea logical in fluency and its social, economic, cultural and political dimension. As

    This study was designed  to stand  on the most important causes of contamination in sesarean section in women by the aerobic bacteria species the bacteria isolates  were diagnosed in the Maternity and Children  Hospital in the Qadsiya province and in the special clinics. Sixty five persent of women having cesarean operation were contaminated with different bacteria in different ratios. Staphylococcus aureus  showed the higher percentage  (62.4) , Pseudomonas.aerogenosa  18% , E.coli 9.5% and Proteus.spp (6,4%).While Streptococcus pyogens showed lowest percentage 3.6% .  The results of antibiotic sensitivity test for all bacteria  isolates showed  Chloramphenicol and Ami

The Effect of Chicken Eggshell Extract on Microhardness of Artificially Induced Dental Erosion in Permanent Teeth (In Vitro Study), Shatha A Abbas*, Alhan A Qasim

Modern communication and media technology has pioneered new horizons and curried out deep changes in the various fields of social life, It effected enormously human communication as well.
Content one Who late the developments which have effected the social relations ،due to the new media ،especially Face book ,will certainly notice the far cry changes of the social relation net which has been effected ,in a way or another ،the accelerated development ،under the appearance of the so called the virtual society .
Face book has embodied the means – communication ,which has become an important turn point in the social communication .
It is the point the present paper tries to expose an discuss by a field study curried on a sam

       Inhibitory effect  of  Lactobacillus plantarum was studied against Escherichia coli O157:H7 in  minced  beef , as well as the effect of some Spices ( Garlic , Cloves and Black Pepper ) was studied against this bacteria . Plate count method was used to estimate the viable cells of  E. coli O157:H7 in the treated meat samples for incubation periods( 0 , 24  and 48) h.   Results showed  that  Lactobacillus plantarum had inhibitory effect  against  E. coli O157:H7 , when reducing the number of cells after 24, 48 h., and reached to Zero after (24) h. As well as Spices in this study had inhibitory activity against  E. coli O157:H7 .Garlic had