The problem of the study was to identify the possibility of benefiting from the application of the target cost system as a modern cost system to activate the environmental cost management instead of the traditional systems used in the company due to the great transformations witnessed by the business environment in all fields, which have resulted in the search for modern systems to provide more accurate and more appropriate information to reduce Costs, because accurate information makes the company have a complete vision to achieve the company’s goals. To solve this problem, the research was based on the following hypothesis (that the role of the target cost system leads to the activation of environmental cost management). Target c

The aim of this study is to investigate the main causes of the family violence and its
social effects.
The study reveals that main factors causes of the violence are interaction between
multi-factors.
The study shows that the poverty, low educational level, house crowded, large family
size, all of these variables causes of the violence, and then causes of family disorganization
and juvenile delinquency.
The study contain of three sections:
First: Focused on the causes of the violence.
Second: The interaction between multi factors.
Third: Social effects of family violence.

       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

      This piece of research deals with assimilation as one of the phonological processes in the language. It is a trial to give more attention to this important process in English language with deep explanation to its counterpart in Arabic. in addition, this study sheds light on the points of similarities and differences concerning this process in the two languages. Assimilation in English means two sounds are involved, and one becomes more like the other.

     The assimilating phoneme picks up one or more of the features of another nearby phoneme. The English phoneme /n/ has t

The present study attempts to give a detailed discussion and analysis of parenthetical constructions in English and Arabic, the aim being to pinpoint the points of similarity and difference between the two languages in this particular linguistic area.The study claims that various types of constructions in English and Arabic could be considered parenthetical; these include non-restrictive relative clauses, non-restrictive appositives, comment clauses, vocatives, interjections, among others. These are going to be identified, classified, and analyzed according to the Quirk grammar - the approach to grammatical description pioneered by Randolph Quirk and his associates, and published in a series of reference grammars during the 1970

Ecolinguistics is a twofold field in which ecology and language are its two major concerns. That is, this field is concerned with the way through which our thoughts, ideologies and the like influence the environment. The present study aims at analyzing (6) constructive and destructive environmental advertisements to find out how the techniques of erasure and salience operate in these types of advertisements. It studies the linguistic expressions that achieve these techniques in the constructive and destructive advertisements. The qualitative and quantitative methods are exploited in the current study. Analyzing (6) constructive and destructive environmental advertisements in accordance with Stibbe’s (2015) model of salience and erasure

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

A lotic ecosystem is considered a source of carbon dioxide (CO2) in the atmosphere where it becomes supersaturated with CO2, which contributes to the global carbon cycle. To enhance our comprehension of the roles of CO2 in rivers, an outdoor experiment was designed with controlled carbon source inputs to investigate the roles of the dissolved organic carbon (DOC) and dissolved inorganic carbon (DIC) in the phytoplankton community. Plastic enclosures were installed in the Tigris River within Baghdad for that goal. Samples were collected on the first day, as well as on the 5th and the 12th days from 14 enclosures. The enclosures were treated by artificial glucose (C6H12O6) (10, 20, 30mg/ l) as DOC sources, while sodium bicarbonate (NaHCO3) (1