The research aims to highlight the role played by the target costing technique as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information and scientific foundations it provides in the allocation of indirect costs and the accuracy in measuring the cost from the start of the project planning process up to the production process and indicating the extent of its impact on decisions Pricing in a way that contributes to the rationalization of pricing decisions in economic units in the light of intense competition and the multiplicity of alternatives.

The banking sector is currently facing great challenges resulting from intense competition in the financial environment, and this is what makes the supreme audit bodies and the Central Bank audit as the highest supervisory authority on banks in order to achieve profit and not be exposed to loss, and this requires identifying the banking strengths and risks that constitute points Weakness that affects the future performance and the life of the bank, which requires special supervisory care, and from this point of view, the research aims to use the CAMELS model as a control tool in banks, through the use of its six indicators: capital adequacy, asset quality, management quality, profits, liquidity And sensitivity to market risks, th

Background: Breast cancer is the most frequently diagnosed malignancy and the second leading cause of mortality among women in Iraq forming 23% of cancer related deaths. The low survival from the disease is a direct consequence to the advanced stages at diagnoses. Aim: To document the composite stage of breast cancer among Iraqi patients at the time of diagnosis; correlating the observed findings with other clinical and pathological parameters at presentation. Patients and Methods: A retrospective study enrolling the clinical and pathological characteristics of 603 Iraqi female patients diagnosed with breast cancer. The composite stage of breast cancer was determined according to UICC TNM Classification System of Breast Cancer and the Ameri

The railways network is one of the huge infrastructure projects. Therefore, dealing with these projects such as analyzing and developing should be done using appropriate tools, i.e. GIS tools. Because, traditional methods will consume resources, time, money and the results maybe not accurate. In this research, the train stations in all of Iraq’s provinces were studied and analyzed using network analysis, which is one of the most powerful techniques within GIS. A free trial copy of ArcGIS®10.2 software was used in this research in order to achieve the aim of this study. The analysis of current train stations has been done depending on the road network, because people used roads to reach those train stations. The data layers for this st

Background: Polycystic ovarian syndrome is the most common endocrine disease in females of childbearing time of life. Women with polycystic ovarian syndrome  have a higher chance of developing complications such as dyslipidemia, hypertension, and obesity. Obesity is a state of extreme fat buildup which leads to the development of multiple complications involving non-alcoholic fatty liver disease, cardiovascular disease and type2 diabetes mellitus. Podocalyxin is an element of the endothelial cells plasma membranes that is widely spread, it is limited to the luminal membrane area and is irregularly located on the surface of endothelial cells lining blood ves

Breast cancer is the most common malignancy affecting women's health, with an increasing incidence worldwide. This study aimed to measure the intracellular concentration of the hypoxia-inducible factor 1 α (HIF-1α), tumor suppression protein p53, and estradiol (E2) in tumor tissues of adult females with breast cancer and their relation to tumor grade, tumor size, and lymph node metastases (LNM). The study was conducted on 65 adult female participants with breast mass admitted to the operating theater in Al-Hussein Teaching Hospital and Al-Habboby Teaching Hospital in Nasiriyah, Iraq, from January to November 2021. Fresh breast tumor tissues were collated and homogenized for intracellular biochemical analysis using the enzyme-linked immuno

Background:Gastrointestinal cancers (GITc) is a worldwide problem. In Iraq , Gastric cancer is the 9th commonest of the top cancers while colorectal cancers it is considered as the 7th commonest ten cancers.IL-10 appears to be more of a pro-tumor than anti-tumor properties in both colorectal and gastric cancers.
Objective:is to estimate the serum level of IL-10 in the Iraqi colorectal and gastric cancer Patientsand its relation to the progress of disease.
Patients and Methods:In ourstudy ,54 serum samples werecollected starting from the 1st of January to mid of March 2011, to investigate the IL-10 serum level by using ELISA kit. 38colorectal and gastric cancer patients (H.Pylori +ve) and 16 of healthy control group.
Results: The

Companies compete greatly with each other today, so they need to focus on innovation to develop their products and make them competitive. Lean product development is the ideal way to develop product, foster innovation, maximize value, and reduce time. Set-Based Concurrent Engineering (SBCE) is an approved lean product improvement mechanism that builds on the creation of a number of alternative designs at the subsystem level. These designs are simultaneously improved and tested, and the weaker choices are removed gradually until the optimum solution is reached finally. SBCE implementations have been extensively performed in the automotive industry and there are a few case studies in the aerospace industry. This research describe the use o

Objective(s): evaluation of effectiveness of cardiac rehabilitation instructional program on health-related quality of life and to find out the relationship between health-related quality of life and patient’s socio-demographic and clinical characteristics. 

Methodology: A descriptive study design was carried out from 8^th August, 2022 to 10^th January, 2023.

A non-probability purposive sample of (50) patients undergone coronary artery bypass graft surgery at Iraqi center for heart diseases using pre-experimental design. The data were collected by direct interview with sample using questionnaire composed of three parts: part (1) Socio-demographic and clinical ch

To investigate the concentration and role of certain important elements in 30 patients women with breast cancer (without treatment, with treatment, and treated but recancer) by using statistical analysis. The serum concentration of some important elements (Mg, Cu, Zn, Cr, and Mn) of the patients with breast cancer, and (7) healthy control women it is found that: there is a significant increase in the concentration of (Mg, Zn, and Mn), but significant decrease in Cu concentration in all breast cancer patients compared with the healthy control. And significantly higher in Cr concentration in notreated and treated with recancer, but lower in treated patients as compared with healthy control.