The performance measures and traditional methods used in management accounting is no longer able to provide convenient to evaluate the performance of economic units in the modern manufacturing environment information، and so this information is more important and feasibility must be Mistohat of all the company's activities and functions، and it is a problem Find the inadequacy of information management accounting that contribute to meet the needs of the upper levels of management to cope with the problems resulting from the increased size and complexity of the business، and lack of management accounting information and methods used in the performance evaluation، which reflected negatively on the value chain activities and then on the

The study aimed to identify the social support and its relation with death anxiety for
olds who are listed at the Palestinian ministry of social affairs in the Jerusalem governorate,
the researcher uses the descriptive method and she bases her research on two types of
criterion: the social support and the criterion of death anxiety, these two criterion are applied
on a stratified random sample, amounted to (184) of the elderly.
The results show no statistical differences in the level of social support for olds who
are listed at the Palestinian ministry of social affairs according to the variables of sex.
Whereas there are statistical differences in the level of social support for those olds according
to the variab

This study was included preparing acold aqueous extract of clove buds The study also comprised the isolation and studying the proteinous compound,which was seperated using gel filtration technique and determined approximately molecular weight of this isolated compound(6799) dalton . The aim of the study demonstrate effects of the crude aqueous, non proteinous extract, proteinous precipitate and proteinous compound on serum glucose, total cholesterol, triglyceride and high density lipoprotein-cholesterol levels, also glutathione and malondialdehyde levels in liver and kidney tissues in diabetic mice-induced alloxan.Extracts were administerated interaperitioneally. The results were indicated that the crude aqueous, non proteinous extr

The Vulnerable Indian Roofed Turtle Pangshura tecta (Gray, 1831) (Testudines: Geoemydidae) occurs in the Sub-Himalayan lowlands of India, Nepal, Bangladesh, and Pakistan. Little is known about its natural history, no studies have been conducted revealing its natural predators. In this study, a group of Large-billed Crow Corvus macrorhynchos Wagler, 1827 (Passeriformes: Corvidae) was observed hunting and predating on an Indian Roofed Turtle carcass in the bank of river Kuakhai, Bhubaneswar, India. The first record of this predation behaviour is reported and substantiated by photographic evidence.

A poetic vision appeared in the poem of Al-Abbas bin Mardas Al-Sulami. He lived in the eras of pre-Islamic times and the emergence of Islam. The focus of this research: is the study of poetic text in the pre-Islamic era and the era of early Islam. The research followed a method in treating poetic texts, as it is based on presenting poetic texts from the collection of Al-Abbas bin Mardas, explaining the features of his poetic vision, and examining all the external factors that surrounded the poet and influenced his vision and all his thoughts. The results of this research was that Al-Abbas Ibn Mardas revealed some of the positions that he found contradicted the authentic Arab value before the advent of Islam, and the poet Abbas bin Mardas tr

Cutaneous leishmaniasis (CL) is one of the most prevalent cutaneous parasitic protozoan infections in Iraq; characterized by a chronic infection and granulomatous disease that invades the skin. Type 1 immune was predominates in CL patients with exacerbated production of pro-inflammatory cytokine, therefore this study aimed to evaluate serum level of interferon gamma (IFN-γ) and monokine induce by interferon gamma (MIG/CXCl9) as a useful markers of disease development in patients during different stage of infection (<1 month .. early , 1-6 month.. chronic and >6 months.. late). The result showed that there was an early effort to eliminate the parasite proliferation which illustrated by a high significant increase of both IFN-γ

The accession of countries to the World Trade Agreement and the openness of markets to each other without restrictions led to the emergence of the philosophy of "a world without borders and business units without countries", which required adapting the modern business environment to that philosophy, which is considered as objectives for the activities of the units that must be implemented in order to achieve competition. The objective of the units has changed from making profit to meeting the desires of customers, which is what imposed a new role for management accounting as a field of knowledge renewed in it visions of competitiveness between units. Because of the increasing needs for information in light of environmental change

The tourism industry has undergone exponential transformation, reshaped by online travel agencies (OTAs), shifting consumer preferences, and technological advancements. Established OTAs like TripAdvisor and Travelocity face pressures to adapt their strategies to capitalize on these disruptive landscape changes. This research involves a comparative analysis examining the key challenges confronting TripAdvisor and Travelocity, with a focus on opportunities to leverage artificial intelligence (AI) in enhancing personalization and the traveler experience. The study utilizes publicly available data on the companies and academic literature on AI innovation diffusion. Findings reveal that while TripAdvisor has actively developed AI-based trip plan

    In this paper, we studied the scheduling of  jobs on a single machine.  Each of n jobs is to be processed without interruption and becomes available for processing at time zero. The objective is to find a processing order of the jobs, minimizing the sum of maximum earliness and maximum tardiness. This problem is to minimize the earliness and tardiness values, so this model is equivalent to the just-in-time production system. Our lower bound depended on the decomposition of the problem into two subprograms. We presented a novel heuristic approach to find a near-optimal solution for the problem. This approach depends on finding efficient solutions for two problems. The first problem is minimizing total completi

Knowledge is a source of innovation, and innovation is the distinctive means of creating knowledge and achieving prosperity in the information age with the presence of information technology means and electronic platforms. The aim of the research is to introduce the most important specialized electronic knowledge platforms, and seek to answer questions that cover aspects of the subject and describe it as a source of information, guidance and training in the educational community. and electronic training and its importance in developing knowledge and innovation in the services of information institutions, The research dealt with two models of specialized electronic knowledge platforms in the field of information and libraries, the adoption o