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

There are risks and benefits with all medicines and estrogen replacement is no exception. In fact, estrogen replacement is one of the most controversial topics in Endocrinology. Anastatica hierochuntica L. is a popular treatment for the management of female reproductive disorders. The present research highlights the effect of aqueous extract of plant against conjugated estrogen(Premarin) in rabbits. Femal oryciolagus cuniculus rabbits were divided into four groups: the 1 st group, rabbits were orally administered (using a feeding solution )with daily dose(5 mL distilled water)for two months, the 2nd group, the rabbits were treated with conjugated estrogen (50 µg/kg b.w, body weight )for one month. The 3rd group, the rabbits were treated wi

There are risks and benefits with all medicines and estrogen replacement is no exception. In fact, estrogen replacement is one of the most controversial topics in Endocrinology. Anastatica hierochuntica L. is a popular treatment for the management of female reproductive disorders. The present research highlights the effect of aqueous extract of plant against conjugated estrogen(Premarin) in rabbits. Femal oryciolagus cuniculus rabbits were divided into four groups: the 1 st group, rabbits were orally administered (using a feeding solution )with daily dose(5 mL distilled water)for two months, the 2nd group, the rabbits were treated with conjugated estrogen (50 µg/kg b.w, body weight )for one month. The 3rd group, the rabbits were treated w

The evacuated tube solar collector ETC is studied intensively and extensively by experimental and
theoretical works, in order to investigate its performance and enhancement of heat transfer, for Baghdad climate
from April 2011 till the end of March 2012. Experimental work is carried out on a well instrumented collector
consists of 16 evacuated tubes of aspect ratio 38.6 and thermally insulated tank of volume 112L. The relation
between convective heat transfer and natural circulation inside the tube is estimated, collector efficiency, effect of
tube tilt angles, incidence angle modifier, The solar heating system is investigated under different loads pattern (i.e
closed and open flow) to evaluate the heat loss coefficient

Simulation of free convection heat transfer in a square enclosure induced by heated thin plate is represented numerically. All  the enclosure walls have constant temperature lower than the plate’s temperature. The flow is assumed to be two-dimensional. The discretized equations were solved stream function, vorticity, and energy equations by finite difference method using explicit technique and Successive Over- Relaxation method. The study was performed for different values of Rayleigh number ranging from 10³ to 10⁵ for different angle position of heated thin plate(0°, 45°, 90°). Air was chosen as a working fluid (Pr = 0.71). Aspect ratio of center of plate to the parallel left wall A₂

In this paper the effect of engagement length, number of teeth, amount of applied load, wave propagation time, number of cycles, and initial crack length on the principal stress distribution, velocity of crack propagation, and cyclic crack growth rate in a spline coupling subjected to cyclic torsional impact have been investigated analytically and experimentally. It was found that the stresses induced due to cyclic impact loading are higher than the stresses induced due to impact loading with high percentage depends on the number of cycles and total loading time. Also increasing the engagement length and the number of teeth reduces the principal stresses (40%) and
(25%) respectively for increasing the engagement length from (0.15 to 0

Training and retraining of teachers have become a central issue in Iraq recently especially in-service training of English teachers on the new curricula (Iraq opportunities). English teachers should be objectively evaluated and assessed.
A sample of (40) trained teachers of English is included in the study and a questionnaire is used as the main instrument of the study.
The main findings of the study were the following:
1. The trainees were serious in training on the new course (item 6) the programme helped increase their information (item 4) and motivate them towards better teaching (item 3). The aims of the programme were clear (item1). The programme helped develop their teaching skills (item 2) and was comprehensive (item 5).

Uropathogenic specific protein is a genotoxic protein targeting the DNA, leading to mutations and modifications in the normal cell's DNA and subsequently, cancer development. This study aims to determine the prevalence of the usp gene in Uropathogenic Escherichia coli isolated from females with urinary tract infections and study its correlation with biofilm formation. One hundred and five urine specimens were collected from female patients (20 to 55 years old) with urinary tract infections attending hospitals. Traditional laboratory methods using selective and differential culture media were used for initial bacterial isolation and identification, and molecular techniques that targeted a segment of the 16SrRNA gene with a specific primer pa