Eight isolates of methicillin resistance Staphylococcus aureus(MRSA) (SA40,SA32,SA30,SA13,SA10,SA36,SA3 and SA7) with different resistance phenotypes  to macrolides , lincosamides and streptogramins Were used to detect theexpression of msrA, msrB, and linA/linA’genesby using  real time polymerase chain reaction before and after treatment with antibiotics (erythromycin , clarithromycin , clindamycin and lincomycin) calibrated with triosphosphateisomerase.There highst expression of these genes was after 18 hours. It was  an induction in the expression of msrA gene in isolates (SA40,SA32,SA30 and SA13) in presence of erythromycin,however,the  isolates showed reduction in expression l

             This research aims to apply the Performance Focused Activity Based Costing System in the offices of scientific and advisory services at the University of Technology for the purpose of measuring the cost of services provided by these offices in order to reduce costs. To test the hypothesis of the research, the research was applied in the consulting offices of the University of Technology through the financial statements for the year ending 12/31/2017 of the Scientific and Consulting Services Office of the University of Technology, because the data of these years were issued and audited by the Federal Office of Financial Supervision.

A number of

Abstract:

     The use of economic resources enjoyed Iraq by especially oil resources, which constitute the main source of financial revenue, would the economic surplus outside the oil sector increases by mobilizing and rallying the labor power and turn it into an access capitalism, , was the cause of "the inaction of the productive sectors of the economy, made the investment planning process and even investment in human capital was not rationality with the increasing number of unemployed, particularly certificates and specializations high campaign, direction of the government towards market liberalism after 2003 through the, was focused not follow a clear economic policies, and the absence of planning

 A group of birds were passively immunized by a transfer factor extracted from lymphocytes sensitized to adenovirus and then they were challenged by the virulent virus (adenovirus isolated from hydropericardium infected birds). The results indicatede that the groups of birds that received the transfer factor or sensitized lymphocytes were protected from having any grossly pathological changes and having a high level of anti adenovirus antibodies.

      A comparison of gas sensing performance of V₂O₅:Ag nanoparticles as thin film and as bulk pellet toward NO₂ and NH₃ is presented. V₂O₅:Ag nanoparticles thin films were deposited by vacuum thermal evaporation method on glass substrates while the pellets were prepared by powder technology. XRD patterns of thin film and pellet were polycrystalline with an orthorhombic structure. The value of average grain size is about 60 nm. The morphological properties of the samples have been distinguished by atomic force microscopy (AFM) and field effect scanning electron microscopy (FESEM) which indicated that the films showed homogeneous surfaces morphology a

This research discussed analytically based on intellectual institutions and theoretical landscape theater as artistic phenomenon depends on the compounds interacting overlapping mechanism visualization and dazzling Whatever the dilemma it a set of Alaqcar differ among themselves but in the result unit intellectual holds through difference and diversity between trends and styles and ways in design theorist theatrics Valashkalah on apparently formed through variations and different points of view through the philosophy of transformation and interpretation and assignment to offer privacy.
Valashkalah pulled in the design theorist theatrical as system training to arrange time and place and in line with the interpretation of speech text an

The influence of culture on accounting systems and practices, including financial reports and accounting information through the values ​​identified by Gray and derived from social-cultural values, and the four accounting values ​​were derived from generally accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values ​​in improving financial performance through attention to the values ​​of accounting culture, this research

Background: A core set of checks have been incorporated into World Health Organization (WHO) WHO surgical safety checklist.  Lack of access to basic surgical care remains a major concern in low-income settings_.

Objective: We use a WHO surgical safety checklist items to improve team communication and cooperation to help in reduction of morbidity and mortality of surgical procedures.

Methods: This is a prospective study involving 300 patients after applying the 19 items of the surgical safety checklist with different types of operations had been operated in the surgical theater at Al-Kindy Teaching Hospital during the period 1^st of September 2016

            This research aims at clarifying the concept of social auditing, which is one of the most important reasons for its emergence is social responsibility accounting and its role in measuring the social performance of enterprises. The study also aimed to know how social auditing has an impact and its role in improving the social performance of business organizations, and the research refers to testing the hypotheses of an impact of social auditing on social performance through a commitment to social responsibility. The research sample consisted of 200 individuals from 20 Algerian business organizations and represented individuals who were researched in managers and em

The exchange rate is the backbone of  any economy in the world, whether  developed or developing, where most countries adopted  many policies, in order to ensure the stability of the exchange rate of the currency, because of its importance as a link between the local economy and the others ,And it contribute in the achievement of internal and external balance and despite the many different factors that affect it, but there is wide consensus on the effectiveness of the role of spending and the currency window in the exchange rate of the Iraqi dinar, especially in the Iraqi economy, effectiveness As the increase in government spending lead to an increase in the supply of money and increase domestic demand and high pr