BN Rashid

The research aims mainly to the role of the statement style costs on the basis of activity based on performance (PFABC) to reduce production cost and improve the competitive advantage of economic units and industrial under the modern business environment dominated by a lot of developments and changes rapidly, which necessitates taking them and criticize them to ensure survival and continuity.  The research problem is the inability of traditional cost methods of providing useful information to the departments of units to take many administrative decisions, particularly decisions related to the product and calculating the costs of the quality of the sound and the availability of the need and the ability to replace methods capa

The research seeks to examine the ability of fifth preparatory students in solving a mathematical problem in relation to system thinking. To this end, the researcher chose (140) fifth preparatory students from four-different secondary schools in Kirkuk city for the academic year (2016-2017). Two tests were adopted to collect study data: a test of (5) items about skills in solving math problem designed by (Al-raihan, 2006); and a test of system thinking skills designed by the researcher himself consisted of (14) items. It was divided into four skills (analyzing the main system to subsystems, eliminating all inner gaps of system, identifying the inner connection of system, and reorganizing the system). The findings indicated a good ability

The hydraulic conditions of a flow previously proved to be changed when placing large-scale geometric roughness elements on the bed of an open channel. These elements impose more resistance to the flow.  The geometry of the roughness elements, the numbers used, and the configuration are parameters that can affect the hydraulic flow characteristics. The target is to use inclined block elements to control the salt wedge propagation pointed in most estuaries to prevent its negative effects. The Computational Fluid Dynamics CFD Software was used to simulate the two-phase flow in an estuary model. In this model, the used block elements are 2 cm by 3 cm cross-sections with an inclined face in the flow direction, with a length

Levofloxacin belongs to the fluoroquinolone family; it is a potent broad-spectrum bactericidal agent. The pharmacophore required for significant antibacterial activity is the C-3 carboxylic acid group and the 4-pyridine ring with the C-4 carbonyl group, into which binding to the DNA bases occur. In this work, we tried to show that by masking the carboxyl group through amide formation using certain amines to form levofloxacin carboxamides, an interesting activity is kept. Levofloxacin carboxamides on the C-3 group were prepared, followed by the formation of their copper complexes. The target compounds were characterized by FT-IR, elemental analysis. The antimicrobial activity of the target compounds was evaluated and showed satisfactory resu

BACKGROUND: COVID-19 is resulted from severe acute respiratory syndrome coronavirus 2, which initiated in China in December 2019. Parasites are efficient immune modulators because their ability to stimulate an immune response in infected persons. AIM: This study aims to detect if there is a probable relationship between intestinal parasitic infections and COVID-19. METHODS: Ninety patients consulted at Al-Kindy Teaching Hospital (Al-Shifa center) from October 2020 till April 2021, confirmed infection with COVID-19 by PCR. Stool examination was done for detecting intestinal parasites. RESULTS: From 90 patients, males were 63 (70%), with median age 32 years, while females were 27 (30%), with age 24–44 years. Asymptomatic pati

The genus Larra Fabricius, 1793 (Hymenoptera: Crabronidae) is recorded for the first time from Vietnam. Three species and two subspecies belonging to this genus as follows: L. amplipennis (F. Smith, 1873); L. carbonaria (F. Smith, 1858); L. fenchihuensis Tsuneki, 1967; L. polita polita (F. Smith, 1858) and L. polita luzonensis Rohwer, 1919 are presented. Keys to both sexes of the three species and two subspecies reported here are provided.

Although the number of stomach tumor patients reduced obviously during last decades in western countries, but this illness is still one of the main causes of death in developing countries. The aim of this research is to detect the area of a tumor in a stomach images based on fuzzy clustering. The proposed methodology consists of three stages. The stomach images are divided into four quarters and then features elicited from each quarter in the first stage by utilizing seven moments invariant. Fuzzy C-Mean clustering (FCM) was employed in the second stage for each quarter to collect the features of each quarter into clusters. Manhattan distance was calculated in the third stage among all clusters' centers in all quarters to disclosure of t