The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that

Limestones have considerable commercial importance because they are used as building stones and are widely used for flooring and interior and exterior facings. On the other hand, the reserve calculation reveals the economic effectiveness of the investigation. This study aims to calculate the reserve of the middle Miocene limestone for engineering purposes. The limestone beds of the Nfayil Formation in Central Iraq have been studied over 15 outcrop sections. The Nfayil bed has an average thickness of about 1.64 m, while the overburden has an average of about 0.93 m. The average bulk density of limestone is 2.1 gm/cm3 . Kriging and triangulation method has been adopted and used in the calculation and assessment of reserve. The industrial laye

Pyrolysis of high density polyethylene (HDPE) was carried out in a 750 cm3 stainless steel autoclave reactor, with temperature ranging from 470 to 495° C and reaction times up to 90 minute. The influence of the operating conditions on the component yields was studied. It was found that the optimum cracking condition for HDPE that maximized the oil yield to 70 wt. % was 480°C and 20 minutes. The results show that for higher cracking temperature, and longer reaction times there was higher production of gas and coke. Furthermore, higher temperature increases the aromatics and produce lighter oil with lower viscosity.

Sansevieriatrifasciata was studied as a potential biosorbent for chromium, copper and nickel removal in batch process from electroplating and tannery effluents. Different parameters influencing the biosorption process such as pH, contact time, and amount of biosorbent were optimized while using the 80 mm sized particles of the biosorbent. As high as 91.3 % Ni and 92.7 % Cu were removed at pH of 6 and 4.5 respectively, while optimum Cr removal of 91.34 % from electroplating and 94.6 % from tannery effluents was found at pH 6.0 and 4.0 respectively. Pseudo second order model was found to best fit the kinetic data for all the metals as evidenced by their greater R2 values. FTIR characterization of biosorbent revealed the presence of carboxyl a

Methods of estimating statistical distribution have attracted many researchers when it comes to fitting a specific distribution to data. However, when the data belong to more than one component, a popular distribution cannot be fitted to such data. To tackle this issue, mixture models are fitted by choosing the correct number of components that represent the data. This can be obvious in lifetime processes that are involved in a wide range of engineering applications as well as biological systems. In this paper, we introduce an application of estimating a finite mixture of Inverse Rayleigh distribution by the use of the Bayesian framework when considering the model as Markov chain Monte Carlo (MCMC). We employed the Gibbs sampler and

A total of 589 fishes, belonging to 23 species were collected from eight different localities
in north and mid Iraq during 1993. The parasitological inspection of such fishes revealed the
presence of 59 parasite species and two fungi. Among such parasites, five monogenetic
trematodes were recorded on the gills of some fishes for the first time in Iraq. These
included:- Ancyrocephalus vanbenedenii on Liza abu from Tigris river at Al-Zaafaraniya,
south of Baghdad; Dactylogyrus anchoratus on Cyprinus carpio from Tigris river at Al –
Zaafaranya D. minutus on C. carpio from both Tigris river at Al-Zaafaraniya and Euphrates
river at Al-Qadisiya dam lake; Discocotyle sagittata on L. abu from both the drainage system
at

irrigation use at many stations along the Euphrates River inside the Iraqi lands and to try to correlate the results with the satellite image analyses for the purpose of making a colored model for the Euphrates that can be used to predict the quality classifications of the river for irrigation use at any point along the river. The Bhargava method was used to calculate the water quality index for irrigation use at sixteen stations along the river from its entrance to the Iraqi land at Al-Qaim in Anbar governorate to its union with the Tigris River at Qurna in Basrah governorate. Coordinates of the sixteen stations of the Euphrates River were projected at the mosaic of Iraq satellite image which was taken from LANDSAT satellite for bands 1, 2

The role of relaxation program for reducing anxiety of patients in dental clinic  

Based on the systematic scientific investigation of artistic achievement, researchers (critics) adhere to mechanisms based on epistemology, through which it is envisaged to reveal the meaning of the achievement as the product of three actors: the effectiveness of an artistic sense, the effectiveness of an idea, and the arousal of taste according to systematic criticism procedures that investigate the new artistic achievement. Or, in a specific way, the possibility of meaning in all the accomplished from the aesthetics of artistic presentation and the character of the self-accomplished by the "artist" and the critic invokes his critical tools with certain cognitive foundations. In defining its nature from the rest of the other cultural ac