With the advent of the globalization, the rapid development in technology and the intensity of competition companies attemptto maintain competition advantages and retain customers. The traditional methods in managerial accounting become irrelevance to achieve the objectives of these companies especially with the rapid changes in modern manufacturing environment .Thus there is a need to new tools in accounting such as lean accounting, which is considered as a costing method that support creating value for the customer by costing the entire value stream, eliminating waste in the accounting process, reduced lead time, improved quality, lowered time delivery and increased available capacity. Using value stream focuses not only on the waste&n

 ٳن العلاقة بين التخطيط والتنمية، تكتسب᾽ شكلها وطبيعتها من خلال دور التخطيط في ٳخضاع عملية التغيير والتحوّل للأوضاع الاقتصادية من وضع الى وضع آخر أكثر تقدما̋ عن طريق ٳعتماد منهج التخطيط لتحديد معالم خطوط السير المجدول زمنيا̋ لعملية التغيير والتحوّل وفقا̋ لرؤية الحكومة وفلسفتها باتجاه الانتقال من وضع ٳقتصادي وٳجتماعي متخلف الى وضع ٳقتصادي وٳجتماعي آخر يسمح بجعل عملية النمو مستمرة، ويمكن تبيّن تلك

Radiation treatment has long been the conventional approach for treating nasopharyngeal cancer (NPC) tumors due to its anatomic features, biological characteristics, and radiosensitivity. The most common treatment for nasopharyngeal carcinoma is radiotherapy. This study aimed to assess the better quality of radiotherapy treatment techniques using intensity-modulated radiotherapy (IMRT) and volumetric-modulated arc therapy (VMAT). The VMAT and IMRT are comparative techniques. Forty patients with nasopharyngeal carcinoma and forwarded for radiotherapy were treated with both advanced techniques, IMRT and VMAT, using eclipse software from Varian. The x-ray energy was set at 6 MV. The total prescribed dose was 70 Gy. The results show that the

Abstract

       There are many uncertainty sources that may affect the statistical reasoning. However, traditional methods can not deal with all kinds of uncertainty sources, which has led many researchers to develop traditional methods. Studies still exist to this day, making hypotheses to create a common understanding for the purpose of reaching new solutions through the use of new methods that combine traditional and modern theories of sources of uncertainty

       The aim of current study was to develop the adaptive fuzzy linear regression model in the case of using inaccurate data as the source of uncertainty. Specifically, the

يناقش هذا البحث مشكلة التعدد الخطي شبه التام في انموذج الانحدار اللاخطي ( انموذج الانحدار اللوجستي المتعدد) ، عندما يكون المتغير المعتمد متغير نوعيا يمثل ثنائي الاستجابة اما ان يساوي واحد لحدوث استجابة او صفر لعدم حدوث استجابة ، من خلال استعمال مقدرات المركبات الرئيسية التكرارية(IPCE)  التي تعتمد على الاوزان الاعتيادية والاوزان البيزية الشرطية .

اذ تم تطبيق مقدرات هذا ا

       Our work included a synthesis of three new imine derivatives—1,3-thiazinan-4-one, 1,3-oxazinan-6-one and 1,3-oxazepin-4,7-dione—which contained an adamantyl fragment. These were produced via the condensation of the Schiff`s base (E)-N-(adamantan-1-yl)-1-(3-aryl)methanimine with 3-mercaptopropanoic acid; 3-chloropropanoic acid; and maleic, citraconic anhydride, respectively. These new imines were prepared via the condensation of adamantan-1-ylamine and 3-nitro-, 3-bromobenzaldehyde in n-BuOH. We obtained a good yield of products. FTIR, ¹H NMR spectroscopy and C.H.N.S analysis were used to diagnostic the products. The molecular structure of (E)-N-(adamantan-1-yl

Background: One of the major health concerns and possible risk factors in open heart surgery is the increasing prevalence of obesity among patients.

Methodology: Over a period of sixteen months (February 2017 to June 2018), 246 patients underwent coronary artery bypass graft surgery (CABG) in Slemani Cardiac Hospital (SCH). The patients were divided according to the WHO classification into two groups: The obese (BMI ≥ 30) and the non-obese  (BMI < 30) and were compared in regard to the rate of occurrence of early postoperative complications.

Objective: To evaluate the impact of obesity [body mass i

Background: Astrocytic tumors are the most common primary tumors of the central nervous system. Several grading systems are used to grade astrocytomas. The most widely used system is the World Health Organization (WHO) classification (1979, 1993, 2000, and 2007) that grades astrocytomas (I-IV) based on cytological atypia, mitotic activity, vascular proliferation, and necrosis: pilocytic astrocytoma (grade I), diffuse astrocytoma (grade II), anaplastic astrocytoma (grade III), and glioblastoma (grade IV).
Objectives: The aim of this study is to evaluate p53 over expression , Ki-67 expression in astrocytomas and Correlate these two markers with histologic grade of astrocytomas.
Methods: Formalin fixed, paraff

رضًٍ ْزا انجذث رذضٛش ٔرشخٛض انهٛكبَذ انجذٚذ [KL [: - رفبػم ٍي ذضشًان K [4-{N-(5-methylisoxazol-3-yl) sulfamyl} phenyl carbamodithioate] عهفبيٛثٕكغبصٔل يغ ثُبئٙ كجشٚزٛذ انكبسثٌٕ ثٕجٕد ْٛذسٔكغٛذ انجٕربعٕٛو رذذ انزظؼٛذ االسجبػٙ ) نًذح اسثغ عبػبد ( ٔثئعزؼًبل انًٛثبَٕل كًزٚت نُٛزج انهٛكبَذ انًزكٕس اَفب رى رشخٛض انهٛكبَذ انًذضش ثبعزؼًبل طٛف االشؼخ رذذ انذًشاء ، ً طٛف االشؼخ فٕق انجُفغجٛخ - انًشئٛخ ، طٛف انشٍَٛ انُٕ٘ٔ انًغُبطٛغٙ نهجشٔرٌٕ أنهكبس

The latest open commercial markets among countries, shift of capitals, and rise of mass economic, large international organizations, and international contracts leaded to a great increase of competition among countries for attracting capital for investments, specially among under developing countries which had bad economic situation, and which thinks that investment is the best solution to solve their old economic problems.

Developing small, and medium establishments in all economic sectors became the main economic force and natural resources for the development and growth of under developing countries. Small and medium establishments became the majority of any country establishments, and the past international experience shows t