The contemporary business environment is witnessing increasing calls for modifications to the traditional cost system, and a trend towards adopting cost management techniques to provide appropriate financial and non-financial information for senior and executive departments, including the Resource Consumption Accounting (RCA) technique in question, which classifies costs into fixed and variable to support the decision-making process. Moreover, (RCA) combines two approaches to cost estimation, the first based on activity-based cost accounting (ABC) and the second on the German cost accounting method (GPK). The research aims to provide a conceptual vision for resource consumption accounting, after Considering it as an accounting te

This study is concerned with the concept of offering a point of view as a narrative construction element, especially the element and point of view of the novel to the letter Alcinmatugrave both business taken from masterpieces and literary works in the foundation or set of cinema. On the whole, the narrator participate in mock narrative process and support the narrator visual image, especially stories that need to exist scenes prove added to the image that uses signs of reality to take those marks a new dimension not only across the image, but also the intervention of the narrator in the re-formation of this realism marks surrounding Palms perceived and visible and put markers regularly between what the narrative of privacy and image, fo

The problematic of the current research marked (style between alienation and westernization in contemporary painting) is demonstrated by the fact that the stylistic forms in art are full of the influx of subjective and emotional impressions, as well as administrative and borrowing techniques, as well as their contextual meaning, whether cultural, social and political, which gives them an alien dimension at one time or another. The aim of the research is: Define the style between alienation and alienwesternization in contemporary painting. The research included six axes dealing with the first axis: an introduction to the concept of alienation, and the second axis dealing with the style in romanticism. The third dealt with: the method in i

The history of civilizations in the past centuries is a rich source for creativity and inspiration in all areas of art and design, especially in the field of fashion design. Many designers draw their designs from previous eras; which is the aim of this research as we propose designing fashion the mannequin for the category of young girls aged between (10-18). The costumes were inspired by Victorian women's costumes during the time period (1860-1890) and were subdivided into three time periods (1860-1870), (1870-1880), (1880-1890) forming three designs for each time period , analyzing the nine designs to achieve the creative , functional and aesthetic aspects that are appropriate for the age group (research sample). The importance of the

The current research aims to determine the necessary linguistic competencies for Arabic language teachers of the preparatory stage (fourth grade preparatory), which were five main competencies: Arabic grammar competencies, literary competencies, cultural competencies, rhetorical competencies, and expression competencies. To achieve the objective of the research, the researcher developed a questionnaire as the main tool for collecting data based on literature, it consists of (28) items including the five main competencies. The questionnaire was administered to (60) male and female teachers at Al-Karkh's first Education Directorate in the city of Baghdad. The findings of the research indicated that Arabic language proficiency got the highe

The developed financial system is essential for increasing economic growth and poverty reduction in the world. The financial development helps in poverty reduction indirectly via intermediate channel which is the economic growth. The financial development enhancing economic development through mobilization of savings and channel them to the most efficient uses with higher economic and social returns. In addition, the economic growth reduces the poverty through two channels. The first is direct by increasing the introduction factors held by poor and improve the situations into the sectors and areas where the poor live. The second is indirect through redistribution the realized incomes from the economic growth as well as the realiz

Одной из активно развивающихся отраслей лексикологии является неология, объект её изучения - новое слово или неологизм. В задачу неологии входит выявление новых слов и новых значений у уже существующих в языке слов, анализ причин и способов их появления, описание факторов, влияющих на появление нового в лексической системе языка, разработка языковой политики в отношении новых номинаций.  Лексикограф

This work is an experimental investigation for single basin-single slope solar still coupled with an evacuated tube solar collector. The work is carried out under the climatic conditions of Baghdad city (33.2456º North and East latitude, 44.3337º longitude) through certain days of the months of the year 2019 to study the impact of using evacuated tube solar collector on the daily productivity and efficiency under the outdoors climatic conditions. It was found that using the evacuated tube solar collector increase daily productivity from 2.175 kg/  to 2.95 kg/ for 9 hours (35.63 %) for clear days, also an enhancement about 10.97 % in daily efficiency.

The study aims to identify the degree of implementation of the coronavirus prevention standards (covid-19) in the kingdom of Saudi Arabia and compare it with the families of intellectual disabilities. The study population consisted of all families residing in the Kingdom of Saudi Arabia. To achieve the objectives of the research, the analytical descriptive approach was employed. The study sample consisted of (372) families, among them (84) families with intellectual disabilities, and (288) families without intellectual disabilities. They were chosen from the Saudi community according to what is available for collection in a simple random way, using the standard criteria for the prevention of coronavirus (Covid- 19) Prepared by the resear

Abstract

Objectives: To find out the association between enhancing learning needs and demographic characteristic of (gender, education level and age).

Methods: This study was conducted on purposive sample was selected to obtain representative and accurate data consisting of (90) patients who are in a peroid of recovering from myocardial infarction at Missan Center for Cardiac Diseases and Surgery, (10) patients were excluded for the pilot study, Data were analyzed using descriptive statistical data analysis approach of frequency, percentage,  and analysis of variance (ANOVA).

Results: The study finding shows, there was sign