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 aims to look in the commandments and letters of Imam

 Abi Talib (A.S.) that narrated in the (Nehj Albalagah). In addition the researcher will study the method of kindness and and sentences structures of

This research deals with the idea of how the poetic reading can be a
rich field for producing the potential meanings in each text, through observing
the connection of the words and their link with other, thus composes, from the
collection of these interlaced meanings, what is called the poetic significant
(Symbolic) elaboration which deals with the reader of the text by regarding
him as a producer not as a consumer who can read a conscious reading, and
be diligent to solve the problem of the links of the relations among the
inspiring words because the language of poetry is an inspired language which
is capable of diversity and multiplicity of readings which is called the Symbolic
elaboration.

The integration of gender in urban studies is considered a goal and objective to build a society characterized by justice and equality. It further allows all its residents to enjoy the opportunities to live in a safe urban life. Based on the that, the limitations of the research and its field of interest related to the relationship between gender and urban studies have become clear. The insufficient knowledge in this regard considers gender as a concept that does not exist in itself, but rather overlaps and intersects with several concepts and studies, including urban studies. Thus, it has become necessary to adopt a descriptive methodology that helps reach a theoretical framework to explain the beginnings of such an interaction and inte

The chemical, physical and toxicological effects on health of synthetic dyes that used as tracking dye in the electrophoresis requires seriously search about alternative tracking dye. The present study is aimed to find an alternative dye from safe food dyes which commonly used in food coloring. Five dyes were selected depending on their chemical properties and the availability in local market: Brilliant Blue FCF, Tartrazine, Sunset Yellow FCF, Carmoisine, and green traditional, three dyes were chosen to be mixed as loading buffer: Brilliant Blue FCF, Sunset Yellow FCF as a basic because it give the whole range size of most traditional loading buffers that available in market, and adding the Carmoisine as a new indicator for the bands less t

Background: Fast dissolving oral drug delivery system is solid dosage form which disintegrates or dissolves within second when placed in the mouth without need of water or chewing. In present investigation, an attempt has been made to develop oral fast dissolving film of calcium channel blocker lacidipine. Method: Five formulas were prepared by solvent casting method using HPMC (METOLOSE)® as a film forming polymer and evaluated for their physical characteristics such as thickness, weight variation, folding endurance, drug content, disintegration time and in vitro drug release. The compatibility of the drug in the formulation was confirmed by FTIR and DSC studies. Result and Conclusion: The optimized formula F1 showed minimum in vitr

MCM-48 zeolites have unique properties from the surfaces and structure point of view as it’s shown in the results ,and unique and very sensitive to be prepared, have been experimentally prepared and utilized as a second-generation/ acid - catalyst for esterification reactions of oleic acid as a model oil for a free fatty acid source with Ethanol. The characterization of the catalyst used in the reaction has been identified by various methods indicating the prepared MCM-48 is highly matching the profile of common commercial MCM-48 zeolite. The XRF results show domination of SiO₂ on the chemical structure with 99.1% and  agreeable with the expected from MCM-48 for it's of silica-based, and the SEM results show the cubic c

In every age there are few great who are able to hold the burden of understanding and explaining heavenly messages . those who are immortalized by their deed troy haut history are less . the  al-emam - musa abin jaafer – peace by upon him- is one of them by his science , mentality and religion

Abstract Iraq has an important place in the regional and international balance, and the competition among countries has increased in rapprochement with Iraq, not only for its geography or its privileged location, but because it has many other components that make regional and international countries want to strengthen their relations with it (Regional and international powers). In addition to that, Iraq has become increasingly important for these international and regional powers after its victory over the terrorist organization (ISIS), which proved an important fact that Iraq represents the most important pillars in the international balance.

Eye loss may be caused as a result of eye trauma, accidents, or malignant tumors, which leads the patient to undergo surgery to remove the damaged parts. This research examines the potential of computer vision represented by Structure from Motion (SfM) photogrammetry in fabricating the orbital prosthesis as a noninvasive and low-cost technique. A low-cost camera was used to collect the data towards extracting the dense 3D data of the patient facial features following Structure from Motion-Multi View Stereo (SfM-MVS) algorithms. To restore the defective orbital, a Reverse Engineering (RE) based approach has been applied using the similarity RE algorithms based on the opposite healthy eye to rehabilitate the defected orbital precisely