The research aims to demonstrate the impact of TDABC as a strategic technology compatible with the rapid developments and changes in the contemporary business environment) on pricing decisions. As TDABC provides a new philosophy in the process of allocating indirect costs through time directives of resources and activities to the goal of cost, identifying unused energy and associated costs, which provides the management of economic units with financial and non-financial information that helps them in the complex and dangerous decision-making process. Of pricing decisions. To achieve better pricing decisions in light of the endeavor to maintain customers in a highly competitive environment and a variety of alternatives, the resear

The comedian scenes which Shakespeare has entered in some of his tragedies(Hamlet, King Lear, and Macbeth), constantly the wrath of conservative critics and theorists of Western Drama, as big violation to Aristotle’s rules of tragedy that is forbidden to insert comedian scene in tragedy. Chapter one deals with the research problem, and its significance, purpose,Boarders and the definition of Comic Relieve. Chapter two comprises the theoretical framework which has displayed Arist-Otle’s conception about the imitation way of heroes characters between tragedy and comedy, the different function of catharsis in each one. Then the research has exposed the economical and theatrical activities in London during Elizabethan age which was looke

The fish assemblage in the East Hammar marsh was studied during December 2009 to May 2010. The fish fauna of the marsh consisted of 17 native, 23 marine (49%) and seven alien species. The dominant species were Liza abu (14.6%), Carassius auratus (13.4%) and Thryssa mystax (11.2%). The resident species formed 44.7%, occasional species 36.1% and seasonal species 19.2% of the total number of fish species. Fish species diversity index ranged from 1.28 to 2.61, richness from 1.98 to 4.50 and evenness from 0.45 to 0.78. Salinity ranged from 1.45 to 7.74‰. The increase in the proportion of marine species (49%) in the fish assemblage due to marine waters progress from Arabian Gulf had an impact on the values of ecological indices and the

Monitoring and analysing of the vertical deformations or the settlements of the structures is one of the main research fields in geodetic applications, which is considered a precise periodic measurement, made at different epochs to investigate these deformations on heavy structures.
In this research, the deformation measurements were carried out on one of Baghdad University buildings,” Building of Computers Department” of dimensions (70.0 * 81.3 m.). Due to some cracks observed in their walls, it was necessary to monitor the vertical displacement of this building at some particular monitoring points by constructing a vertical network and measured in different epochs. The first epoch (zero epoch) was carried out in April 2006, the

Public-private partnership (PPP) has been used over the past 20-30 years by governments in developed countries to meet the public demand for infrastructural services. In Iraq, the PPP concept is comparatively new to the Government of Iraq (GoI), where the government has historically taken most of the responsibility for providing public services. There are few PPP projects in Iraq. However, the number is increasing. Recently the Iraqi market has experienced a number of attempts of PPP in different sectors, especially after the new investment law in 2006. The aim of this paper is to evaluate the investment environment in Iraq and to indicate the main factors affecting PPP in particular for infrastructure projects. Some literature review and

Background: Dental implant is one of the most important options for teeth replacement. In two stage implant surgery, a few options could be used for uncovering implants, scalpel and laser are both considered as effective methods for this purpose. The Aim of the study: To compare soft tissue laser and scalpel for exposing implant in 2nd stage surgery in terms of the need for anesthesia, duration of procedure and pain level assessment at day 1 and day 7 post operatively using visual analogue scale . Materials and methods: Ten patients who received bilateral implants participated after healing period completed, gingival depth over each implant was recorded and then implant(s) were exposed by either scalpel or laser with determination for th

This paper presents the results of experimental investigation carried out on concrete model piles to study the behaviour of defective piles. This was achieved by employing non-destructive tests using ultrasonic waves. It was found that the reduction in pile stiffness factor is found to be about (26%) when the defect ratio increased from (5%) to (15%). The modulus of elasticity reduction factor as well as the dynamic modulus of elasticity reduction factor increase with the defect ratio

The risk assessment for three pipelines belonging to the Basra Oil Company (X1, X2, X3), to develop an appropriate risk mitigation plan for each pipeline to address all high risks. Corrosion risks were assessed using a 5 * 5 matrix. Now, the risk assessment for X1 showed that the POF for internal corrosion is 5, which means that its risk is high due to salinity and the presence of CO, H2S and POF for external corrosion is 1 less than the corrosion, while for Flowline X2 the probability of internal corrosion is 4 and external is 4 because there is no Cathodic protection applied due to CO2, H2S and Flowline X3 have 8 leaks due to internal corrosion so the hazard rating was very high 5 and could be due to salinity, CO2, fluid flow rate