The studies in ABC system have become so many nowadays especially in industrial companies. But they are almost rare in service companies and that has put more difficulties in front of the researcher.

This study consists of two sides, theoretical and practical. The first side (theoretical) deals with the most important features of ABC system and it focuses on its characteristics, standards and aims. While the practical side deals with the practice of this system in one of these service companies which is Dar-A’Salam Bank. The researcher has made use of being the accounting adviser of the bank and that he can get the necessary data. He has come up with, after making a comparison between the cost of ABC system and traditional cost

To develop a new basis to reduce the phenomenon of stress, one researcher used relaxation techniques is the use of medicinal herbs sedative which is emphasized by some specialists and researchers because of its direct impact on some of the functions of the body as members have a significant impact on the player from the mental and physical Came the importance of research in the use of medicinal herbs sedative and in particular (Lafracin Black, Plantago Sinani great, Alternen) within the program to soothe the psychological players badminton to get rid of the tension felt by sports by athletic competition through the use of a program to ease the psychological with a range of herbs and both means of calming influence of the nervous system. The

In study carried out in the cold storage in college of Agric./Univ. of Baghdad at 8 ? C. shows that Alternaria , Pencillium , Rhizoctonia , Mucor , are the fungi that causes tomato fruits decay. This is the first record of Rhizoctonia and Mucor as a Tomato fruits rot under 8º c in Iraq. There is no fungal infection on cucumber fruits under 8 ? C. . Waxing tomato fruits reduced the severity of the fungi infection and gave shelflife (19 days) under 8 ? C. There is an infection with Mucor was found in tomato fruits kept in perforated polyethylene bages with 16 bores prevent the infection and the lowest severity and frequency of infection was found in waxed tomato fruits. Part of M.Sc thesis of the Second author.

Abstract: This research was performed to study the effect of some amino acids and vitamins on the growth of bacteria Staphylococcus aureas and its sensitivity against UV light. The results showed low inhibition in bacterial growth because amino acids repairs the damges caused by UV light. Besides the effect of two groups of antibiotics (β-lactame and tetracycline) on the growth of S. aureus and the possible interference of amino acids and vitamins in the activity of the antibiotics against this bacteria in the presence of UV light were studied. The result show increase in the sensitivity towards these antibiotics and provided protection against the antibiotics.

Some metal ions (Mn+2, Co+2, Ni+2, Cu+2,Zn+2 and Cd+2) complexes of quodridentats Schiff base derived from (2-hydroxy benzaldehyde and 4,4'-methylenedianiline as primary ligand and 3-picoline (3-pic) secondary ligand have been synthesized and characterized on the basis of their 1H ,13C-NMR, FT-IR, UV-Vis spectroscopy, conductivity measurements, elemental analysis, and magnetic moments, metal to ligands ratio in all complexes has been found to be (1:1:2) (M:Schiff base:3-pic), Schiff base behaves as neutral tetra dentate ligand with (N2,O2) system from the results obtained, the following general formula has suggested for the prepared complexes [M+2(2-mbd)(3-pic)2] and octahedral stereochemistry, Where M+2 = (Mn , Co , Ni , Cu , Zn and Cd), 2

The purpose of this paper is to identifying the values of some physical and Bio- Kinematic variables during the performance of the jump spike serve skill, and identifying the effect of the proposed training program using intermittent training to develop some physical and Bio- Kinematic variables and accuracy of the jump spike serve skill among the research sample. The experimental method was used and the research was conducted on a deliberately chosen sample of the players of the Army Club, who were primarily advanced in volleyball, and the number of the sample was (10) players. The conclusions were reached that the proposed training program using intermittent training has a positive effect on some of the physical and Bio- Kinematic variabl

This paper work new and unprecedented definitions of sets, which we have named supra fan, supra. delta fan, supra. semi delta fan sets, which are generated by three sets of specific type of supra open sets, it was utilized supra open, supra delta open, supra. semi delta open sets with special conditions. It is highlighted many details of these new types of fan sets, their axis, blades and their annular sets using tables. Attention is given to the interior and the closure of these three types in supra topological spaces. The research was further enriched numerous and diverse examples. Subsequently, the focus shifted to supra. semi delta fan sets to prove lemma and theorem.

In this paper a new series of morpholine derivatives was prepared by reacting the morpholine with ethyl chloro acetate in the presence triethylamine as a catalyst in benzene gave morpholin-N-ethyl acetate(1) which reacted with hydrazine hydrate in ethanol, and gave morpholin-N-ethyl acetohydrazide (2) . Morpholin-N-aceto semithiocarbazide (3) were prepared by reacting compound(2) with ammonium thiocyanate , concentrated hydrochloric acid and ethanol as a solvent .Compound (3) reacted with sodium hydroxide and hydrochloric acid to give 5-(morpholin-N-methylene)-1H-1,2,4-triazole-3-thiol (4) .The new series of 1,2,4-triazol derivatives (5-8) was synthesized by reaction of compound(4) with formaldehyde , DMF as a solvent and different

Schiff bases (SBs) represent multipurpose ligands that can be prepared from the concentration of prime amines with carbonyl clusters. Creation of SB transition metal compounds via as ligands has opportunity of attaining coordination complexes of abnormal arrangement and stability. These transition metal compounds have extraordinary attention as a consequence of their dynamic portion in metalloenzymes and as biomimetic prototypical complexes as a result of their proximity to usual enzymes and proteins. These complexes are imperative in medicinal disciplines owing to their widespread range of biological actions. They mostly exhibit organic actions involving antifungal, antibacterial, antitumor, antidiabetic, herbicidal, antiproliferative, ant

In our work present, the application of strong-Lensing observations for some gravitational lenses have been adopted to study the geometry of the universe and to explain the physics and the size of the quasars. The first procedure was to study the geometrical of the Lensing system to determine the relation between the redshift of the gravitational observations with its distances. The second procedure was to compare between the angular diameter distances "DA" calculated from the Euclidean case with that from the Freedman models, then evaluating the diameter of the system lens. The results concluded that the phenomena are restricted to the ratio of distance between lens and source with the diameter of the lens noticing.