The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that

 An experiment was conducted at the laboratories of College of Agriculture – Kerbala University during 2016. The aim of this study was to the effect of water extracts of medicinal plants germination percentage and development of plumule and radicle growth .The completely randomized design with three replicates was usedin each experiment consisted of water extracts (T1= Distilled water),(T2= Eruca sativa Eruca sativa L),(T3= Fenugreek ﺍﻟﺤﻠﺒﺔTrigonella foenum - graecum L),(T4= Sweet FennelFoeniculum vulgare.Mill),(T5=Borage Anchusa strigosa Lab),(T6=Dill Anethum graveolens L) ,(T7=Black cuminNigella Sativa L),(T8=Cumin Cuminumcyminum L),(T9=  CorianderCoriandrum sativum L. ). Results of Lab.

Amara oil field is located at south eastern Iraq in Missan governorate. The Mishrif Formation in Amara field is one of the most important reservoirs in southern Iraq. Identifying and characterizing petrophysical flow units are the key to understanding and improving reservoir description, exploitation, production and predicting the performance of carbonate reservoirs to represent them as combinations of different flow units, each with uniform pore throat size distribution and similar performance. Mishrif Formation in Amara oil field was divided into seven reservoir units (MA.MB11,MB12,MB13,MB21,MC1, and MC2) separated between them barrier beds. The present work is a reservoir flow unit identification for (MA) and (MB11) reservoir units of

Anaemia is a crucial issue among cancer patients and need to be treated properly. High incidence of anaemia in patients with cancer have been associated with several physiological manifestations, leading to decreased quality of life (QOL).

The current study aimed to assess the severity of anaemia, evaluate the current treatment guideline of anaemia, and to determine the association between the level of anaemia and its treatment on quality of life of breast cancer patients in Malaysia. This prospective study conducted among breast cancer patients in multicancer centers in Malaysia including three follow ups after receiving their chemotherapy. Clinical data were collected from their medical records and at each follow up, they asked

One of most the important compounds which have active hydrogen (substrate) is the thiols which used in a wide field in preparation of Mannich bases . A large number of Mannich bases have been prepared as a biologically active compound (pharmaceutical, pesticides, bactericidal, fungicidal and tuberculostatic) and in order to correlate their structure and reactivity with their pharmacological activity such as . It has been reported that the reaction is easily proceeded by using primary and secondary amine beside formaldehyde. But when we tried the reaction of thiols as substrate and formaldehyde and succinimide instead of amine, the reaction did not proceed to give Mannich base but product were methylenene – bis – sulfide . Mann

The idea of a homomorphism of a cubic set of a KU-semigroup is studied and the concept of the product between two cubic sets is defined. And then, a new cubic bipolar fuzzy set in this structure is discussed, and some important results are achieved. Also, the product of cubic subsets is discussed and some theorems are proved.

Expansive soil spreads in Iraq and some countries of the world. But there are many problems can be occurred to the structures that built on, so we must study the characteristics of these soils due to the  problems that may be caused to these structures which built on these kinds of soil and then study the methods of treatment. The present study focuses on improving  the geotechnical properties of expansive soils by treating it Metakaolin(M). Metakaolin (M) has never been used before as an improvement material  for stabilizing the expansive soil . Metakaolin  is a pozzolanic material. It’s obtained by calcination of kaolinite clay at temperatures from 700°C to 800°C. Kaolin chemical composition is

This article discusses some of the metaphorical use of language units. Here we will define the basic concepts and underline the causes of this phenomenon. Through research it is proven that through the application of names of some body parts achieves the variety of metaphorical meanings.

Kefir is fermented milk made from kefir grains consist mainly of lactic acid bacteria and yeast, it has several health-promoting properties, such as antimicrobial ,antitumoral, and immunomodulating effects. However, there are few scientific reports about the effects of kefir on parasites. This work, studied the biological activity of kefir fermented against Entamoeba histolytica parasite in mice at concentration (100% and 50%) compared with the metronidazole (flagyl) drug at concentration (30 mg\ml). The results showed that infected mice treated with kefir(100% and 50%) complete the eradication of parasite after (6th and 8th day) respectively post inoculation while in metronidazole treated group the complete the eradication occur after (