Abstract

The purpose of this research is to develop a proposed framework for achieving the Integration of the Target Cost and Resource Consumption Accounting Techniques and to show the role they play in reducing products costs and supporting the competitive advantage to cope with contemporary changes. To achieve this goal, the researchers followed the analytical method using the statistical questionnaire as a means of collecting data from the research sample include accounting, administrative, technical, engineering staffs and others. The research sample consists of (56) individuals and for the purpose of conducting statistical analysis of the data and testing hypotheses, the statistical program (SPSS) wa

The present work was aimed to form the baseline data of normal morphological and histological structure features of liver in migratory starling (Sturnus vulgaris). Anatomically, the starling liver bird was dark red -brown in colour and located in the cranial third of the abdominal cavity and consisted of undivided lobes (left and right). The liver right lobe was larger than the left. Histological examination revealed that the liver parenchyma was covered by a connective tissue capsule which appears to be thicker in the rim of liver lobes than other area in the liver lobe. Liver parenchyma was arranged in an unlimited hepatic lobules, which composed of polygonal hepatocytes organized as irregular, radial interconnecting cords or laminae of o

Distribution of light intensity in the flat photobioreactor for microalgae cultivation as a step design for production of bio-renewable energy was addressed in the current study. Five sizes of bioreactors with specific distances from the main light source were adopted as independent variables in experiential design model. The results showed that the bioreactor’s location according to the light source, determines the nature of light intensity distribution in the reactor body. However, the cross-section area plays an important role in determining the suitable location of reactor to achieve required light homogeneity. This area could change even the expected response of the light passing through the reactor if Beer-Lambert's law is adopted.

Amoxicillin is commercially available in the form of capsules and tablets containing 250mg or 500mg for oral administration. It is also available in the form of suspension containing "25mg/ml” . Amoxicillin is presently used as the most common antibiotics .Ten healthy Human volunteers were characterized respected to their pharmacokinetic and bioavailability of two formulations of Amoxicillin from two sources of  industrial companies  after a single dose administration was given orally. A procedure is described for determination the concentration levels of Amoxicillin in human plasma of healthy volunteers using high performance liquid chromatography (HPLC) with reversed-phase isocratic column at low wave length of UV-visib

The advent of UNHCR reports has given rise to the uniqueness of its distinctive way of image representation and using semiotic features. So, there are a lot of researches that have investigated UNHCR reports, but no research has examined images in UNHCR reports of displaced Iraqis from a multimodal discourse perspective. The present study suggests that the images are, like language, rich in many potential meanings and are governed by clearly visual grammar structures that can be employed to decode these multiple meanings. Seven images are examined in terms of their representational, interactional and compositional aspects. Depending on the results, this study concludes that the findings support the visual grammar theory and highlight the va

To perform a secure evaluation of Indoor Design data, the research introduces a Cyber-Neutrosophic Model, which utilizes AES-256 encryption, Role-Based Access Control, and real-time anomaly detection. It measures the percentage of unpredictability, insecurity, and variance present within model features. Also, it provides reliable data security. Similar features have been identified between the final results of the study, corresponding to the Cyber-Neutrosophic Model analysis, and the cybersecurity layer helped mitigate attacks. It is worth noting that Anomaly Detection successfully achieved response times of less than 2.5 seconds, demonstrating that the model can maintain its integrity while providing privacy. Using neutrosophic sim

This study is concerned with the recent changes that occurred in the last three years (2017-2019) in the marshes region in southern Iraq as a result of the changes in the global climate, the study included all the water bodies in the five governorates that are located in the southern regions of Iraq (Wasit, Maysan, Dhi-Qar, Qadisiyah and Basrah), which represent the marshes lands in Iraq. Scenes of the Landsat 8 satellite are used to create a mosaic to cover the five governorates within a time window with the slightest difference between the date of the scene capture, not to exceed 8 days. The results of calculating the changes in water areas were obtained using the classifier support vector machine, where high accuracy ratios were recorded

Background: Hyperthyroidism refers to overactive of thyroid gland leading to excessive synthesis of thyroid hormones and accelerated metabolism in the peripheral tissue. Objective: The aim of this study is to evaluate a new member of the IL-1 super family of cytokines interleukin-33(IL-33) levels in serum .in order to evaluate its utility as clinical bio marker of autoimmune disease (i.e. hyperthyroidism) Methods: The present study was conducted on 30 patients from the Iraqi female patients with hyperthyroidism attending Baghdad teaching hospital, in addition to 30 healthy controls. All subjects were (35-65) years old. Parameters measured in the sera of patients and healthy groups, were interleukin -33 (IL-33), Thyroxin (T4), Thyroxin (T3)

: The aim of this research is to investigate the impact of Woods ' strategy in collecting second graders average for physics. To achieve the objective researcher coined the following hypothesis: there was no statistically significant difference at a level (0.05) between the average grades of the experimental group students studying physics as Woods and strategy between the average control group students who are studying the same article in the regular way. Test collection. Search sample amounted to (83) students and (42) students for the experimental group, and (41) students for the control group. Students were subjected to test experiment is composed of (30) after the completion of the experiment. And use appropriate statistical methods re