The aim of the research is to demonstrate the extent of the impact of resource consumption accounting technicality as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information it provides and scientific foundations in the allocation of indirect costs, and the identification and measurement of idle energy and its costs in a way that contributes to the rationalization of pricing decisions in economic units. In light of the intense competition and the multiplicity of alternatives, and to achieve this goal, a random sample was chosen.

Construction joints are stopping places in the process of placing concrete, and they are required because in many structures it is impractical to place concrete in one continuous operation. The amount of concrete that can be placed at one time is governed by the batching and mixing capacity and by the strength of the formwork. A good construction joint should provide adequate flexural and shear continuity through the interface.

In this study, the effect of location of construction joints on the performance of reinforced concrete structural elements is experimentally investigated.

Nineteen beam specimens with dimensions of 200×200×950 mm were tested. The variables investigated are the location of the construction joints

Background: Infertility is recognized as the incapability of infertile couples to become pregnant following one year of unsafe intercourse, with male factors accounting for roughly half of the documented instances. Several reasons for male infertility factors have been reported; however, the actual cause in the majority of cases remains unknown.

Objective: To study prospectively the outcome of N-acetylcysteine on semen parameters in males with oligoasthenoteratozoospermia.

Patient and methods: A total 45 patients with idiopathic oligoasthenoteratozoospermia have received N-acetyl cysteine (NAC) for 12 weeks, their seminal fluid parameters were measured at the baseline and a

Background: This study was conducted in pursuit of gaining an understand effects of the low level laser irradiation on whole blood is very essential way in revealing the mechanisms of the action of laser radiation  on biological tissues.
Objective: The purpose of this study is to investigate the in vitroeffect of laser radiation on some hematological parameters and erythrocyte sedimentation rate.
Subject and Method: Blood samples were obtained from 30 healthy volunteers, each sample was divided  into four new samples, one of them was considered as control while the other three were exposed to three  different laser doses. Thewavelength of532nm was used for irradiation with 4mm diameter beam spot on blood samples

Background: Low back pain is the most common health problem in men and women between the ages of 20 and 50 years. The lumbar disc prolapse has a major role in this condition. Treatment is either conservative or surgical. The most common surgical interventions are either laminectomy or interlaminar approach.

Objective: To determine which is the best surgical approach for the patient according to his/her type of disc herniation.

Patients and methods: A comparative clinical study conducted in the Neurosciences Hospital, Baghdad, Iraq from January 2016 to January 2018. In this paper we evaluated the clinical outcome following both approaches

Results:

Abstract

The entities responsible for regulating the financial market are seeking to provide high quality accounting information, to provide appropriate protection to investors, and thus encourage them and attract them to increase their investments. the research reached several conclusion, the most prominent of which comes  :-

1-The production of high quality accounting information reduces investment costs and costs of processing accounting information.

2- The production of high quality accounting information helps investors identify the best investment opportunities.

3- The results of the statistical analysis showed that there is significant

 This research was to determine the effect of rare earth metal (REM) on the as-cast microstructure of Mg-4Al alloy. The rare earth metal used here is Lanthanum to produce Mg-4Al-1.5La alloy. The microstructure was characterized by optical microscopy. The phases of this alloy were identified by X-ray diffraction. The microstructure of Mg-4Al consists of α-Mg and grain boundaries with precipitated phase particles. With the addition of Lanthanum, three distinct phases were identified in the X-ray diffraction patterns of the as cast Mg-4Al-1.5La:  Mg, Al₁₁La₃, Al₄La. The Mg₁₇Al₁₂ phase was not detected. The addition of Lanthanium increases the hardness and dec

        Chemical polymerization produces polyaniline in two concentrations (0.02,0.05g) at room temperature. The reaction of polymerization was exothermal in nature. The characterization peak was observed in the FTIR range between 1470 and 1560cm^-1which defined benzenoid and quinoid ring. To find out the effects Fe₂O_3, this investigation was carried out with two weights of Fe₂O₃ (0.05 and 0.02 g). In the experiment part, 32 mice were separated into eight groups, as indicated. The experiment lasted for 35 days. The results showed a significant (P < 0.05) decrease in sperm motility, concentration, percentage of live sperm and testosterone concentration with a significant (P &

Background: ultrasound offers non-invasive, rapid and simple method for confirming the clinical diagnosis of maxillary sinus pathologies.
Objective: to evaluate the accuracy of real time ultrasound compared with the computed tomography in evaluation of maxillary sinusitis.
Patients and materials: This comparative cross-sectional study was done on 42 patients referred for computed tomography examination of paranasal sinuses in Al-Yarmook Teaching Hospital-Baghdad, from October 2012 to February 2013 with patients clinically suggesting an underlying maxillary sinusitis. Ultrasound and computed tomography examinations were carried out on the same day, the ultrasound being the first investigation. The sample of this study consisted of 2