Abstract

              The current research sought to demonstrate the effect of material flow cost accounting on reducing products through the application of material flow cost accounting technique, which works on the optimal utilization of materials and energy and the reduction of environmental impacts.The research aims to clarify the knowledge foundations for material flow cost accounting, in addition to studying the material flow cost accounting technique that helps reduce the cost of products and make them environmentally friendly. To achieve this, the research relied on the descriptive approach with regard to the theoretical aspect of the resea

The importance of the research from a practical point of view lies in the fact that it presents a set of statistics and data that give a clear picture of how the Iraqi newspapers (the subject of the study) deal with the visit of "Pope Francis" to Iraq ، and what are the most prominent indicators and manifestations of that visit in promoting societal peace among the Iraqi public. From a scientific point of view، the research provides another scientific addition to the media library، especially with regard to journalistic treatments and methods of framing the Arab international press for the subject of the visit، which could be a starting point for other researchers to complete qualitative research in this field. The research prob

The purpose of the research is to investigate the response of stock prices of companies that issued debt instruments (bonds) listed on the Abu Dhabi Securities Exchange for information content from the Moody's first credit rating announcements for the period 1 January 2005 - 30 May 2017. The study methodology was used to verify the existence of this response by the market and the Market efficiency of the Semi-strong shape.  The research focused on testing the impact of the initial announcement.The research showed that there is an influential information content to announce credit ratings in stock prices, with different responses between negative and positive. It was also found that the industrial sectors sample research separately d

This study was done to test the activity of some plant extracts as antioxidant agents. The plants were (Morus rubra, Hibiscus sabdariffa L ., Rhus coriaria L., Anethum graveolens and Petroselinum sativum).
Ethanolic 98% (24 hours/ 25˚c) and distilled water (30 minutes/ 25˚c have been used for extraction.The Total phenols, total flavonoids, total anthocyanin, antioxidant activities were studied.
The extract of Morus rubra was chosen because it has a higher antioxidant activity.
The phenolic extract of Morus rubra was prepare and examined by application it in burger . The antioxidant activity test of Morus rubra was made before and after 3,6 days of cold storage. The sensory evaluation of all treatments were done within 5,1

The primary function of commercial banks is the process of converting liquid liabilities such as deposits to illiquid assets, (also known as a loan), liquid assets, (aka cash and cash equivalent) in a balanced manner between liquid and illiquid assets, that guaranteed the preservation of the rights of depositors and the bank and not by converting liquid liabilities into liquid assets in a very large percentage. This comes from its role as depository and intermediary institutions between supply and demand, therefore, we find that the high indicators of bank liquidity and solvency may reflect a misleading picture of the status of commercial banks, to some extent in terms of the strength of their balance sheets and

The research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need

In the article we consider features of official style, its functions and factors which influence the definition of the style. The topicality of the issue can be explained by rapid development of market economy which affects in its turn business correspondence. In this regard, there are a lot of cliché, terms and professionalisms appeared recently. Only correct usage of them can serve as a key to successful communication in Russian as well as other languages. This work highlights documents that are part of the diplomatic style such as declarations, credentials, notes, resolutions and other documents. The administrative style can include orders and instructions.

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Introduction: The use of screw-retained hybrid arch bars (HABs) is a relatively recent development in the treatment of mandibular fractures. The purpose of this study is to compare the clinical outcome between HAB and the conventional Erich arch bar (EAB) in the closed treatment of mandibular fractures. Materials and methods: This study included 18 patients who were treated for mandibular fractures with maxillomandibular fixation (MMF), patients were randomly assigned into a control group (n = 10) in which EAB was used and study group (n = 8) in which HAB was used. The outcome variables were time required for application and removal, gingival inflammation scores, postoperative complications, and incidence of wire-stick injury or gloves perf

Light is an important factor that influences the growth and photosynthetic efficiency of microalgae; however, little is known about how light intensity together with the wavelength affect the photosynthetic capacity and growth of marine microalgae. In the present study, the growth of the marine green microalga Dunaliella parva was studied and optimized under different light intensities (25 ~ 70 μmol m^-2 s^-1) and qualities (blue, green, and red) in comparison with white light at 40 μmol m^-2 s^-1 as a control. The growth was monitored by counting the cell number, pigment content, Chl a, Chl b, and carotenoids concentrations. The optimal growth and highest photosyntheti

Abstract

Through this study, I tried to identify the grammatical efforts of one of the most important authors of the footnotes that were built on the luminous benefits marked with (Explanation of Mulla Jami in Grammar), and he is Sheikh Isamah Allah Al-Bukhari, who died in the eleventh century AH, trying as much as possible to stay away from the path of tradition in repeating the efforts of Those who preceded me in explaining the grammatical efforts of many grammarians, and perhaps what helped me in this is the characteristics that characterize the notes owners that may distinguish them from other owners of grammatical authorship, as a result of what characterized the personality of the notes owners from the predominance of the in