Iraqi industrial units face strong competition due to many problems including1- high production costs2- weak interest in studying the market3- lack of government support for their products4- dumping the market with imported products with specifications and a competitive price as well as adopting the traditional cost system in calculating costs that do not provide appropriate information for pricing decisions Which requires studying and analyzing these problems and dealing with them by adopting modern technologies so that they can compete, so the research aims to show the knowledge bases of technology Activity- Based Costing, with an indication of the role of technology Activity- Based Costing in rationalizing the tax In, and the

       unacceptable social behaviors, particularly withdrawal behavior that appears in children with autism represent a major problem hindering the process of communication with those around them and therefore the process of mergence  with them be difficult.

     The withdrawal causes a real affect deficit for children with autism limits the possibility of development of their intellectual and mental growth due to their solitude and the weakness of their focus in the acquisition of pedagogical skills and lack the necessary social skills to maintain the relations of friendship and enjoyment of them.

      withdrawal children fail to participate

     Some geometric parameters affecting the performance of a wire-plate electrostatic precipitator (ESP) are investigated theoretically. A numerical model was built to investigate the influence of the discharge wire size, wire separation, collector plates spacing, and roughness factor on the ESP performance. The results show that thinner wires emit higher current than larger ones at the same applied voltage, which would be suitable for low voltage power supply to generate the desired current density at the collecting electrodes. The results also show that, as the discharge electrodes get closer, the corona gets suppressed, resulting in a diminished corona current flow. On the other hand, as the distance between elect

Objective: To identify of the effect of the different concentrations of the special liquid (for mixing the investment, Gilvest)
and mixed with water/powder ratio on setting time of phosphate–bonded investment.
Method and materials: The present study is (60) specimens made from phosphate bonded investment divided into (4)
groups (control and experimental groups), (15) specimens for each group. The Gillmore needle device is used to setting
time of phosphate bonded investment mixed with different concentration of Gilvest and water.
Results: Showed that there is a high significant difference (P<0.01) between each groups in the ANOVA test and a
significant difference (P<0.05) between the group (A) and control group i

A study of taxonomic quality of algae attaching Three concert bridges built on the Tigris River within city of Baghdad including Al-Jadriyah Bridge in Al-Jadriyah area and the Bab Al-Mu'adam Bridge in Al-Shalajiya area, while the third site included Al-Muthanna Bridge in north of Baghdad city, for the period from Autumn 2021 and Winter 2022. The study identified 114 species of 32 Genus in which the predominance of Bacillariophceae (74 species, 14 Genus) Followed by Cyanophyceae (30species, 12 Genus) and 10 species (6 Genus) of Chlorophyceae. The study showed an increase in species of Bacillariophceae, Cyanophyceae which has the ability to secretion gelatinous substances that enable it to stick to solid stand, the number of the larges

This paper concentrates on employing the -difference equations approach to prove another generating function, extended generating function, Rogers formula and Mehler’s formula for the polynomials , as well as thegenerating functions of Srivastava-Agarwal type. Furthermore, we establish links between the homogeneous -difference equations and transformation formulas.

Biofilms formation by pathogens microbial Control considered important in medical research because it is the hazarded virulence factor leading to becoming difficult to treat because of its high resistance to antimicrobials. Glycopeptide antibiotic a (Vancomycin) and the commercial bacteriocin (Nisin A) were used to comparative with purification bacteriocin (MRSAcin) against MRSA biofilm. One hundred food samples were collected from Baghdad markets from July 2016 to September 2016, including (cheese, yogurt, raw milk, fried meat, grilled meat, and beef burger). All samples were cultures; S. aureus was confirmation by macroscopic culture and microscopic examination, in addition to biochemical tests. Methicillin resistance S. asureus (

The role of filamentous bacteria represented by Streptomycessp was studied as biological treatment for activated sludge AL- Restomia treatment unit in Baghdad city. The result shows reducing in phosphate concentration where apprise in started entrance the treatment unit 12.083 mg/L fast the unit stages reached to 8.426 mg /L where nitrate concentration apprises 3.59 mg/l and ending in 2.43 mg/L The concentration of ammonia apprises 1358 mg/L and reached to 140 mg/L. also the TDS concentration reduced from 1426 to 1203 mg/L where nutrient which represented (SO4, Mg, Ca, Na, K) reduced by range 30.883- 23.337 , 194- 121 , 440- 321 , 109.03- 101.53 and 16.85- 15.4mg/L respectively COD reduce from427.263- 82mg/L with absorbance0.018- 0.027

Background: One of the drawbacks of vital teeth bleaching is color stability. The aim of the present study was to evaluate the effects of tea and tomato sauce on the color stability of bleached enamel in association with the application of MI Paste Plus (CPP-ACPF). Materials and Methods: Sixty enamel samples were bleached with 10% carbamide peroxide for two weeks then divided into three groups (A, B and C) of 20 samples each. After bleaching, the samples of each group were subdivided into two subgroups (n=10). While subgroups A1, B1 and C1 were kept in distilled water, A2, B2, and C2 were treated with MI Paste Plus. Then, the samples were immersed in different solutions as follow: A1 and A2 in distilled water (control); B1 and B2 in black

         There is a suggestion that an antidiuretic hormone-induced decrease in diuresis might contribute to the rapid relief of the acute pain in renal colic. This study was designed to evaluate the efficacy of desmopressin nasal spray compared with diclofenac given intramuscularly in patients with acute renal colic. The study included 75 patients randomized into three different groups; group A received desmopressin (40 μg, nasal spray), group B diclofenac (75 mg) intramuscularly and group C, both desmopressin and diclofenac. Pain was assessed using a visual analogue scale (a 10-cm horizontal scale ranging from `no pain' to `unbearable pain') at baseline, 10, 20 and 30 min after administering t