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 study aims at detecting the differences in genotyping of coding region fusA gene in clinical isolates of Acinetobacter baumannii from Baghdad, Iraq. Collected two hundred clinical samples (50 samples from urine, 50 samples from wound, 50 samples from sputum and 50 samples from otitis infections). Laboratory diagnosis for bacterial isolates carried out by some biochemical tests and confirmed by using VITEK- 2 compact system. The results appeared that twenty isolates of Acinetobacter baumannii in all these samples. Genotyping study was performed of coding region fusA gene of the extracted genome of all bacterial isolates and used specific primers in achieved amplification process of this target gene. DNA sequencing of this gene and alig

Abstract To estimate the seroprevalence of HCV infection among HIV-infected haemophiliacs and to demonstrate the most prevalent HCV genotype, 47 HIV-infected haemophilia patients were screened for anti-HCV antibodies. By performing polymerase chain reaction and DNA enzyme immunoassay, HCV-RNA was detected with subsequent genotyping. Seroprevalence of anti-HCV antibodies was 66.0%. Of 31 HCV/HIV co-infected patients, 21 (67.7%) had no history of blood transfusion. We detected 4 HCV genotypes: 1a, 1b, 4 and 4 mixed with 3a, HCV-1b being the most frequent. Contaminated factor VIII (clotting factor) could be responsible for disease acquisition.

Objective(s): To assess the effect of removable partial dentures on the abutment teeth in comparison with that of the
remaining dentition, and to investigate the effect of regular check up on periodontal health for patients using this
type of prosthesis.
Methodology: One hundred patients wearing removable partial dentures for at least three years included in the
study. Teeth used as direct or in direct retainers for the removable partial denture were considered as the study
group, while the remaining dentition in the same jaw was considered as the control group. The following periodontal
parameters were registered for each tooth, plaque and gingival indices, clinical attachment level and tooth mobility.
Patients were

    The present study was performed to detect the molecular and the phylogenetic identification of species that belonging to the genus of Moniezia Blanchard, 1891 which affected intestines of sheep in Al-Diwaniyah city, Iraq; fifty intestine samples were sought for the infestation of Moniezia spp. from the city slaughterhouse from 1 October to 30 November 2017, this tapeworm was found to infest the intestines of 13 sheep.

    For morphological identify the genus of this tapeworm, eggs from one gravid proglottid of the thirteen worms were examined, polymerase chain reaction (PCR) and the PCR-product-based sequencing were applied on 4 Moniezia tapeworms targeti

Abstract:

Objective: The study aim is to assess knowledge of secondary schools female students regarding dysmenorrhea; find out the effectiveness of education program on secondary schools students and also to identify relationship between education program and certain variables.
Methodology: The quasi-experimental design (pretest and posttest) on one hundred students 4th year in Khawla Bint Al-Azwar secondary school for females at morning shift in Al Nasiriya City, data collection started at 4th March to 18th March 2018. A non-probability (purposive) sample of (100) students (50) student from scientific branch and (50) students from literary branch. Data have been collected through using a questionnaire modeled and made up of

Groundwater quality deterioration due to anthropogenic natural activities and its immense utilization in various sectors is considered a great concern. The aim of this study is to determine the groundwater quality parameters at various sources in and around Dhaka city and compare them with Bangladesh drinking water standards. In this study, six groundwater quality parameters (pH, DO, COD, TS, TDS, and arsenic) and ten groundwater samples are analyzed to determine the water quality. The collected samples have maximum and minimum pH values of 6.9 and 6.4, respectively. Maximum and minimum DO values are 0.3 and 0.1 mg/L, respectively. The arsenic concentration is 0 mg/L for all collected groundwater samples. The maximum and minimum COD