The problem of the study was to identify the possibility of benefiting from the application of the target cost system as a modern cost system to activate the environmental cost management instead of the traditional systems used in the company due to the great transformations witnessed by the business environment in all fields, which have resulted in the search for modern systems to provide more accurate and more appropriate information to reduce Costs, because accurate information makes the company have a complete vision to achieve the company’s goals. To solve this problem, the research was based on the following hypothesis (that the role of the target cost system leads to the activation of environmental cost management). Target c

     Hydrochemical study of groundwater has carried out for the Al-Khassa Sub-Basin during the October 2020 and May 2021 seasons for estimating the impacts of seasonal variation and human activity on water quality and using the isotope to determine the main source of recharge. It was found that Biological Oxygen Demand (BOD), Chemical Oxygen Demand  (COD), and Dissolved Oxygen (DO) were out of the standard indicating that the groundwater environment was reduced and difficult to recover from pollution.  Physical and chemical properties that were high (Total Dissolved  Solid (TDS), Total Suspended Solid (TSS),  Electrical conductivity (EC),  Total Hydrocarbon (THC)). Partial pollution by  nitrate and phosphorous due to the use of

This research aims to prepare exercises of varying resistances and muscular work exchange for 200m freestyle swimmers, in addition to these exercises’ effects on physical adequacy and the time needed to complete this distance. The experimental method is the basis for the design of the experimental group and the control group of a 100% intentionally chosen sample from a community of  elite-youth swimmers of 200m freestyle swimming for the sport season of 2020-2021 at the Police Sports Club. The sample consists of 15 swimmers that were divided, randomly, into two groups; 7 of them in the experimental group while 8 were in the control group. Physical adequacy was calculated with the use of swimmers’ mechanical energy measurements

      Autoimmune thyroid disease mainly includes Graves’ disease (GD) and autoimmune hypothyroidism (AIH), which is caused by individual genetics, autoimmune dysfunction, and a variety of external environmental factors. Interleukin IL-38 and IL- 40 are involved in a wide range of autoimmune diseases, but little is known about IL-38 and IL-40 expression in autoimmune thyroid disease. This research included 82 female patients with Graves' disease (GD), 78 females with autoimmune hypothyroidism (AIH), and 85 female healthy controls (HC). An enzyme linked immunosorbent assay and sequencing of IL-38 and IL-40 were used to evaluate serum levels and gene polymorphism, respectively. Results showed

The proliferation of electronic games, video games and computers has caused children and teenagers to become attracted to these games and become their favorite entertainment. The widespread of these games has generated widespread debate about positive aspects and negative aspects. It is evident that there are two main trends in the impact of electronic games on the behavior of children and adolescents. The first trend is that e-games have positive effects on children and adolescents, especially in cognitive abilities and skills in learning. While the second view sees that electronic games have negative effects that appear in social isolation and lack of movement and aggression. Through the review of previous literature, the current resea

In this research The study of Multi-level  model (partial pooling model) we consider The partial pooling model which is one Multi-level  models and one of  the Most important models and extensive use and application in the analysis of the data .This Model characterized by the fact that the treatments take hierarchical or structural Form, in this partial pooling models, Full Maximum likelihood FML was used to estimated parameters of partial pooling models (fixed and random ), comparison between the preference of these Models, The application was on the Suspended Dust data in Iraq, The data were for four and a half years .Eight stations were selected randomly  among the stations in Iraq. We use Akaik′s Informa

In this research The study of Multi-level  model (partial pooling model) we consider The partial pooling model which is one Multi-level  models and one of  the Most important models and extensive use and application in the analysis of the data .This Model characterized by the fact that the treatments take hierarchical or structural Form, in this partial pooling models, Full Maximum likelihood FML was used to estimated parameters of partial pooling models (fixed and random ), comparison between the preference of these Models, The application was on the Suspended Dust data in Iraq, The data were for four and a half years .Eight stations were selected randomly  among the stations in Iraq. We use Akaik′s Informa

Limited importance of research in a stand on the most important difficulties faced by both faculty and parents to communicate with each process to follow up on their children, and the analysis and inventory of the obstacles that hinder the educational process, and work to develop a vision of how to address these constraints and the important role of technology in the treatment of problems of the society so as to develop frameworks future to minimize the errors and the problems they face, and the development outlook for future generations in order to promote the educational level, especially that Iraq is going through a change in conditions in all sectors. Through the questionnaire, which includes questions set that was made on a sample o

      The present work investigates the synthesis of silver nanoparticles (AgNPs) by a biological method using L.Rosa flower extract and silver nitrate as precursors. Optimum conditions of synthesis were studies, such as pH, temperature, concentration of extract, concentration of silver nitrate, and stability with time. Characterization of AgNPs was carried out using UV-visible Spectroscopy, Scanning Electron Microscopy, X-Ray Diffraction, Fourier Transform Infrared and Transmission Electron Microscopy. The biosynthesized AgNPs exhibited inhibitory effects on creatine kinase activity in the sera of patients with myocardial infarction, compared with control subjects. Thermodynamic and kinetic studies of c