The aim of the research is to use this technique and to determine the effect of this method in reduce cost per unit of the company. The traditional method used in the company the research sample to determine the indirect costs, the definition of the concepts and characteristics of the method of cost-based activity and the cost method based on time-driven activity and justifications applied to companies.   In order to achieve the research objectives, the main hypotheses were formulated. That was represented: (The applied of (TDABC) Time driven activity based costing method in reducing indirect costs, leads reduce cost per unit than the use of the traditional method of allocating indirect costs in the research sample company).&nb

This study was designed for isolation of some fungi that caused sub clinical mastitis in cow milk in AL-anbar governorate in Iraq . Total number of 100 milk samples were collected from 25 cow in AL- Falluja city , by using of California mastitis test 45% of milk samples were infected with sub clinical mastitis ,while 55% of milk samples were negative for California mastitis test. The results showed of fungal isolation of milk samples which were positive for California mastitis test, recording 19 isolates of different types of fungi : Aspergillus fumigatus2.2% , Aspergillus niger 4.4% , Candida albicans 26.6% , Blastomced dermetitidis% 4.4 and Geotrichum candidum4.4%. The isolation of these types of fungi, may be attributed to many factor

    The tentative list of the biodiversity (plants and vertebrates) of Bahr Al-Najaf depression is found to comprise 104 vertebrate species including 2 fishes, 14 reptiles, 73 resident and migratory birds and 15 mammals. The flora consists of 31 species, mainly of plants well adapted to desert conditions that dominate the area, besides few examples of water plants. The salinity was found, through chemical analysis of the lake water, to be of high value which reduces the diversity of aquatic animal and plant diversity.

This study aims to evaluate drinking water quality at the Al Wahda plant (WTP) in Baghdad city. A conventional water treatment plant with an average flow rate of 72.82 MLD. Water samples were taken from the influent and effluent of the treatment plant and analyzed for some physicochemical and biological parameters during the period from June to November 2020. The results of the evaluation indicate that treated water has almost the same characteristics as raw water; in other terms, the plant units do not remove pollutants as efficiently as intended. Based on this, the station appears to be nothing more than a series of water passage units. However, apart from Total dissolved solids, the mean values of all parameters in the study were

TMA Technique was used to study the behavior of the thermal expansion (α) of the unsaturated polyester resin(UP) containing ratios wt % of different phenolic Bakelite. We can through this technique evaluate the coefficient of linear thermal expansion (α) on the one hand and the glass transition temperature(Tg)  of his other hand of polymer composite prepared .Evidenced from this study that extravagant increases the ratio of phenolic Bakelite in polyester prepared led to a decrease in the Tg and it was observed that there is increase in the values of (α) in low temperture and decrease in high temperture due to transformation of polymeric material from elastic to plastic , and therefore, increase the ratio to 15% phenoli

Image registration plays a significant role in the medical image processing field. This paper proposes a development on the accuracy and performance of the Speeded-Up Robust Surf (SURF) algorithm to create Extended Field of View (EFoV) Ultrasound (US) images through applying different matching measures. These measures include Euclidean distance, cityblock distance, variation, and correlation in the matching stage that was built in the SURF algorithm. The US image registration (fusion) was implemented depending on the control points obtained from the used matching measures. The matched points with higher frequency algorithm were proposed in this work to perform and enhance the EFoV for the US images, since the maximum accurate matching po

    This study is considered the first effort of its kind in Iraq and in the Middle East towards studying the Marbled Teal Marmaronetta angustirostris that was carried on in Hor Al-Dalmaj, southern Iraq. The findings of this effort illustrate its importance as it paves the way for further study and observation for the bird and this important wetland itself. This study tackles the all possible aspects of the ecological and biological statuses of Marbled Teal (Threatened –Vulnerable bird species – IUCN Redlist) by means of field surveys and systematic monitoring that were conducted along the four seasons over the years 2013-2014 in one of the ecologically important and prominent and poorly-known wetlands in the