The research aims to achieve market share requirements and reach the targeted competitive price through the application of management accounting techniques represented by continuous improvement technique and target costing under an Activity Based Cost (ABC) system and Activity Based Management (ABM), In Muthanna Cement Company to reach the rationalization of the cost of the product and maintain the required quality and improve the profitability of the company.

The problem of research has emerged in the inability of local firms to enter into effective competition with other companies operating in the same economic sector, Because of the high cost of its products, Which led to the sale of the product at prices below its cost, and t

تعد صناعة السمنت في العراق من اقدم الصناعات الحديثة واكثرها تطورا وتقدما ومن اقواها تاثيرا في الاقتصاد القومي. واذ توفر في صناعة السمنت العراقي كافة المستلزمات الناجحة من حيث توفر المواد الاولية والخبرات الفنية والتقنية واسواق ثابتة وراسخة محليا وعالميا فقد كان من المفروض ان يتم التوسع في هذه الصناعة، وان التخطيط لهذه الصناعة امرا ضروريا خاصة وان مادة السمنت هي احدى اهم المواد الرئيسة التي يؤثر توفره

Conventional concretes are nearly unbendable, and just 0.1 percent of strain potential makes them incredibly brittle and stiff. This absence of bendability is a significant cause of strain failure and has been a guiding force in the production of an elegant substance, bendable concrete, also known as engineered cement composites, abbreviated as ECC. This type of concrete is capable of displaying dramatically increased flexibility. ECC is reinforced with micromechanical polymer fibers. ECC usually uses a 2 percent volume of small, disconnected fibers. Thus, bendable concrete deforms but without breaking any further than conventional concrete. This research aims to involve this type of concrete, bendable concrete, that will give solut

?Natural Occurrence of aflatoxin Bi and B2 was investigated monthly in paddy rice stored for duration of six months. Aflatoxin B| was detected at the beginning of storage. The concentration of aflatoxin Bi in paddy and polished rice was found to be (0.3 and ()) ppb respectively while aflatoxin B2 W'as not detected in both paddy and polished rice afler six months of storage, concentration of aflatoxin Bi ‘ ’ ' reached 3 ppb in paddy rice and 0.9 ppb in polished rice, while the study proved that the concentration of aflatoxin in paddy rice was higher than polished rice as a result of processing which reduce the toxin

This study was carried out to evaluate parasitological and immunological of the effect of chitosan and chitosannanoparticles loaded with spiramycin on toxoplasmosis infected mice. After injection intra peritoneal with 103viable tachyzoites for acute infection, treatments given for seven days. Peritoneal fluid examination revealed a significant decrease in the number of Toxoplasmagondiitachyzoites in all treated infected mice compared with infected non-treated. The combined therapy gave better results than single. The best effect was observed in group of mice treated with spiramycin combined with chitosan nanoparticles. Also immunoglobulin Ig Manti body and gamma Interferon (INFγ), Tumor Necrosis Factor alpha (TNF-α) cytokines responses ag

The induced photodegradation of methyl cellulose (MC) films in air was investigated in the absence and presence of aromatic carbonyl compounds(photosenssitizers): 1,4-naphthaquinone (NQ) and benzophenone (BPH) by accelerated weathering tester. The addition of (0.01 wt %) of low molecular weight aromatic carbonyl compounds to cellulose derivatives films(25µm in thickness) enhanced the photodegradation of the polymer films.The photodegradation rate was measured by the increase in carbonyl absorbance. Decreases in solution viscosity and reduction of molecular weight were also observed in the irradiated samples. Changes in the number-average chain scission, the degree of deterioration and in the quantum yield of chain scission values are als

Polycystic ovary syndrome (PCOS) is the most endocrine problem in women of regenerative age. PCOS women typically belong to an age and sex group which is at higher risk for severe coronavirus disease (COVID-19). COVID-19 targets cells through angiotensin-converting enzyme 2 (ACE2) receptor presents on cells in veins, lungs, heart, digestion tracts, and kidneys. Renin-Angiotensin System (RAS) over activity has likewise been described in metabolic disorders; type 2 diabetes mellitus (T2DM), and conditions shared by women with polycystic ovary condition. The point of this study is to know the job of renin and ACE2 in PCOS and coronavirus and its relationship with hormones and other metabolic parameters related. The study groups consist of 1