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

The primitive streak and notochord and previously the anterior marginal crescent (AMC), anterior visceral endoderm (AVE) and the anterior hypoblast (AHB) are embryonic entities which identify main body axes and thus establish body plan in the early stages of embryonic development. All of the anterior pre-gastrulation differentiation structures are addressed terminology as anterior pre-gastrulation differentiation (APD). These structures are defined morphologically and are called in mouse (AVE), in rabbit (AMC) and in the pig (AHB). The anterior hypoblast cells of APD are higher and denser than at the opposite pole of the embryo. Moreover, the APD stretches variously between species and has different shapes in the mammalian embryos, for exam

Social risks posed a great challenge to the development path in Iraq, which resulted in widening the development gaps, whether these gaps were between rural and embargoed areas, or between Iraqi governorates, and the gender gap. Besides, the nature of the reciprocal relationship between the social risks and the development process requires the adoption of development trends that are sensitive to the risks that take upon themselves the prompt and correct response to these risks, away from randomness and confusion that Iraq suffered from for decades. However, currently, the situation has differed a great deal. This is because the size and types of such gaps have widened and become more complicated than before; a matter which has led to hav

Meditationsuggetsthat the theatrical world and the receiptindicatethattherie a thread connection or relationshipbetweenthembecausetheateris an art thatfailsinto the abyss of the humanfield ,receivingis a practice thatisreffered to by corners of society and islocated in the context of thisfield. Thus, the relationshipbetweenalgeriantheater and the recepientissanctified by the nature of theaterwhichisbased on a social basis thatbuildsitsexistance and continuityfrom the recepient.Its impossible to imagine a real theaterthatwillbeestablishedunlessit’sassociatedwith an audience so one hand never claps to makesound. This connectionis the first phenomenonthatcanbecome accessible to all people and itremains the second phenomenonthatrequires th

The current research aims to identify the effect of Baska style on students’ achievement and the creative thinking in material rhetoric and the application of students for fifth grade literary. To achieve the study objectives, the researcher has designed an achievement test to measure group of students in the fifth grade literary in material application. The researcher chose a sample of 40 female students from Khansa School for Girls in Baghdad for the academic year (2014 - 2015), he applied the test on an exploratory sample consisted of 30 female students from the research community. The study resulted in being no statistically significant difference at the level of significance (0.05) between the mean scores of the experimental group

بسبب محدودية الموارد الطبيعية، فأن سكان الخليج ومنذ القدم وجهوا جلّ نشاطاتهم توجهاً بحرياً: صيد الاسماك وصناعة اللؤلؤ العنصر الرئيس في حجم التشغيل، وتكوين الفائض الاقتصادي في المنطقة آنذاك.

لقد تزايدت أهمية هذا النشاط بخاصة بعد النصف الثاني من القرن التاسع عشر، لرواج تجارة اللؤلؤ عالمياً، وأنفتاح الخليج على الدول الاوروبية التي شهدت نهضة صناعية متسارعة، وحيث وصلت الخليج العديد من بضائع

A field experiment was carried out during winter season of 2019 at Al-Muradiya research state, Babylon government, Iraq, to study the role of the sprayed types of potassium fertilizer in improving of flag leaf contribution in grain yield of wheat. The layout of the experiment was randomized complete block design in factorial arrangement at three replicates. The experiment included spraying common and nano potassium fertilizer at booting stage, in addition to control treatment (spraying of distilled water) as a first factor, and removal treatments (removal of flag leaf at 10% anthesis stage and nonremoval) as a second factor. The results showed that the spraying of nano potassium fertilizer was significantly superior in the dry matter transp

The Role of the Deubiquitylase MYSM1 During Alphavirus Infection Amer Nubgan The members of the genus Alphavirus are positive-sense RNA viruses and it is one of two within the family Togaviridae. Most alphaviruses are predominantly transmitted to susceptible vertebrates by a mosquito vector. Alphavirus disease in humans can be severely debilitating, and depending on the particular viral species, infection may result in encephalitis and possibly life threatening symptoms. Chikungunya virus (CHIKV) is the aetiological agent represents a substantial health burden to affected populations, with clinical symptoms that include severe joint and muscle pain, rashes, and fever, as well as prolonged periods of disability in some patients. In recent

       Due to the importance of the relationship between the phenomenon of inflation and the exchange rate in the formulation of monetary policy in Iraq, the exchange rate plays a strategic role in limiting the inflation caused by the monetary expansion due to government spending, as a point of a view, the inefficiency of interest to achieve the monetary market balance and stability of the general level of prices as an overall goal of monetary policy in Iraq, the exchange rate has emerged as a brake on inflation in Iraq, as the research found that the monetary authority in the period 2003-2018 provided a methodical development in the formulation of monetary policy towards realizing the effects of inf

Ifosfamide (IFO), an alkylating chemotherapy agent, is known for its association with neurotoxicity and encephalopathy. This trial was designed to evaluate the protective action of daidzein (DZN) against IFO-induced neurotoxicity in male rats by determining the difference in certain inflammatory and apoptotic markers in the brain tissue of rats. Twenty-eight Wistar rats, weighing 120-150 g, were divided into four groups of seven rats: Group 1 (Control) received no treatment; Group 2 was orally administered DZN (100 mg/kg/day) for seven days; Group 3 received a single intraperitoneal (IP) dose of IFO (500 mg/kg); Group 4 received oral DZN (100 mg/kg/day) for one week prior to a single IP dose of IFO on the seventh day. Twenty-four hours post