Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles
The weak and strong forms are so called because it is not their lexical content that primary matter, but the role they have in the sentence. The problematic confusion, our students encounter, in recognizing and producing the correct pronunciation of weak and strong forms of the English function words is the main incentive behind conducting this study. In order to gather the data, this paper used two types of tests: a recognition test and a production test. The general results reached through the analysis of the students' answers seem to conform to the researcher's assumption: students face a critical problem in recognizing and producing correct pronunciation of the weak and strong forms of the English funct
... Show MoreThe Concept of the Constitution and the most Important of Human Rights
Data hiding strategies have recently gained popularity in different fields; Digital watermark technology was developed for hiding copyright information in the image visually or invisibly. Today, 3D model technology has the potential to alter the field because it allows for the production of sophisticated structures and forms that were previously impossible to achieve. In this paper, a new watermarking method for the 3D model is presented. The proposed method is based on the geometrical and topology properties of the 3D model surface to increase the security. The geometrical properties are based on computing the mean curvature for a surface and topology based on the number of edges around each vertex, the vertices
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The tax is one of the elements of the general revenues of the state and contributes to covering its expenses. Taxes are imposed in most countries of the world. The tax proceeds depend on a set of factors that contribute either positively or negatively to the tax share by increasing or decreasing it. Therefore, the research aims to demonstrate the role of the tax examiner's procedures in achieving the validity of the taxable base and its reflection on the tax proceeds, as well as reviewing the tax examiner's procedures related to the tax return process. Examination and tax audit of the financial statements, as well as presenting the financial statements to an independent and i
... Show MoreThis research study focuses on fundamental questions. It deals with the content of the critical reviews through which the most important sources that undermine the renaissance of the Islamic human society can be concluded. It is the vague fetishization of the sacred between religion, politics, and ideas, which members of society live in and which raised the dust of closed-minded fanaticism that led to the return of deviant extremism. It is oppression, violence, and domination, all of which are professional tools in the manufacture of the ideology of extremism in all its forms. Here, the idea matured in giving a human, intellectual and philosophical overview that mixed the required drawing in the formulation of scientific cont
... Show MoreThe present study aims to identify the effectiveness of deductive group patterns in developing the creative thinking of second-intermediate-grade pupils in history discipline. The current null hypothesis has been investigated: There are no statistically significant differences at (0.05) between the scores mean of the experimental group pupils who were taught according to the deductive group pattern and the scores mean of the control group pupils who were taught according to traditional method in creative thinking testing. the study sample was divided into two groups: an experimental group of (30) female students and a control group of (31) female students. The two groups are equalized based on the variables of age, the scores of the firs
... Show MoreThe effect of three high temperatures for five exposure periods on the developments of larvae, pupae and adults of Trogoderma granarium (Everts) and their biological performance were investigated. The results revealed that the percent of mortality was increased as the temperature and the exposure period increased, e. g. exposing last instar larvae to 45°C for 6 hrs caused 100% death of this stage, while exposing adults (1-3) days old to the same temperature and exposure time resulted in that these adults did not able to survive more than 24 hrs.; in addition, the results showed that the ability of reproduction of adults was depended on the temperature, duration of exposure and the sex.
The influence of acid activation of a mixture of illite, kaolinite, and chlorite clays collected from the area of Zorbatiya (east of Iraq) on the adsorption of methyl violet 6B (MV6B) as a cationic dye was studied. The activation was carried out by using 0.25M HCl and 0.25M . Raw and acid-activated clays were analyzed by atomic force microscopy (AFM), scanning electron microscopy (SEM), and X-ray diffraction (XRD).
Batch adsorption method was used to study the adsorption of MV6B onto the raw and acid activated clays. The impacts of different factors on the adsorption process were studied, such as clay weight, agitation time, starting MV6B concentration, temperature, ionic strength, and solution pH. The adsorption process was desc
... Show MoreIraqi grapefruit ( Citrus paradisi, family Rutaceae) flavonoids were investigated qualitatively and quantitatively. The total isolated flavonoids from seeds and peel were 3.6 mg and 12.53 mg respectively in each gram of powder. The antimicrobial activity of aqueous extracts and total isolated flavonoids from seeds and peel were assessed against strains of Gram positive bacteria( Staphylococcus aureus, Staphylococcus epidermidis), Gram negative bacteria( Escherichia coli, Pseudomonas aeruginosa) and yeast( Candida albicans). The aqueous extracts lacked antimicrobial activity against all bacteria and yeast, while the total flavonoids showed a moderate inhibitory effect against test bacteria and yeast. This difference in inhibitory activity
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