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

Background. Body mass index (BMI) is a person's weight in kilograms (or pounds) divided by the square of height in meters (or feet). Obesity affects a wide spectrum of age groups, from the young to the elderly, and there are several eye diseases related to obesity like diabetic retinopathy, floppy eyelid syndrome, retinal vein occlusion, stroke-related vision loss, age-related macular degeneration, and possibly, refractive errors. Refractive errors (RE) are optical imperfections related to the focusing ability of the eye and are the main cause of visual impairment which may result in missed education and employment opportunities, lower productivity and impaired quality of life. Aim. The study aimed to find an association between bod

           In the nineteenth century, a new type of cities appeared, known as new cities located on the edges of major cities, and these cities began to  decentralization, urban studies turned to this type of cities to find out the most important reasons for the emergence of new cities and find out what those cities will become . Therefore, we will discuss in this research how the urban emergence of these cities (edge cities) occurs, so the research formulates its problem : The need to know the stages that edge cities go through, ending with their emergence, and the mechanisms that cities take within their context  ( regeneration or adaptation ), Assuming that edge cities are a

The majority of statisticians, if not most of them, are primarily concerned with the theoretical aspects of their field of work rather than their application to the practical aspects. Its importance as well as its direct impact on the development of various sciences. Although the theoretical aspect is the first and decisive basis in determining the degree of accuracy of any research work, we always emphasize the importance of the applied aspects that are clear to everyone, as well as its direct impact on the development of different sciences. The measurements of public opinion is one of the most important aspects of the application of statistics, which has taken today, a global resonance and has become a global language that everyone can

       Both of the species Typha domengensis and Phragmites communis among the most important plant endemic in flora of Iraq from monocotyledon.  Due to the similarity of the two species with each other in many morphological characteristics such as the environment where they live and the form of leaves and type of leaf venation and type of stomata….ets, also both of species belong to monocots plant therefore this research work was conducted find anatomical differences that have the same as taxonomic value to help distinguishing between both species under study.     Through this research, we found great importance to the anatomical characteristics which we reached by studying th

A good performance of reinforced concrete structures is ensured by the bond between steel and concrete, which makes the materials work together, forming a part of solidarity. The behavior of the bond between the reinforcing bar and the surrounding concrete is significant to evaluate the cracking control in serviceability limit state and load capacity in the ultimate limit state. In this investigation, the bond stresses between reinforcing bar and reactive powder concrete (RPC) was considered to compare it with that of normal strength concrete (NSC). The push-out test with short embedment length is considered in this study to evaluate the bond strength, bond stress-slip relationship, and bond stress-crack width relationsh

The technical development has significant effects on the mediator Alcinmatugrave, and TV originated mainly based on technical, with the development and the continuation of these technologies and the enormous impact on the level of the television picture, initially dramas in recent times approaching in the aesthetic composition of the film thanks to the employment of modern digital technologies, Montag was not only one of the cinematic elements that went into television thanks to technical developments analogue and digital, and which added the possibility of large processors in the picture, high-definition digital cameras that have led to dispense often for artificial lighting intensive imaging light available, as these cameras have helpe

Objectives: Obesity rates have increased globally with increase in the incidence of comorbidities especially type 2 diabetes mellitus. A cross-sectional study was conducted on healthy obese adults to estimate: (i) comparisons of anthropometric indicators, lipid profile, and glycemic profile in obese compared with non-obese, and (ii) the association of anthropometrics and lipid profile with glycemic profile in obese adults. Methods: The study includes 120 individual with aged ranged (25 – 55) years were enrolled in this study. They were divided into two groups: group one (G1) consist of 90 patients with a body mass index (BMI) of more than 25 kg/m². Group two (G2) of 30 healthy adults as a co

Gallstone disease is one of the most common complications among diabetic patients especially type 2 DM. Till now, there is no specific and certain factor that explain the incidence of gallstones among type 2 diabetic patients and many risk factors are taken collectively to estimate its intensity and severity compared to non diabetic counter parts. This clinical study was designed to evaluate and report the incidence and severity of gallstones among type 2 diabetics and non diabetics regarding certain factors. 20 diabetic females and 20 diabetic males were collected as patients′ group and have had gallstones while 20 females and 20 males who have had gallstones without diabetes mellitus type 2 were collected as controls′ group