The contemporary business environment is witnessing increasing calls for modifications to the traditional cost system, and a trend towards adopting cost management techniques to provide appropriate financial and non-financial information for senior and executive departments, including the Resource Consumption Accounting (RCA) technique in question, which classifies costs into fixed and variable to support the decision-making process. Moreover, (RCA) combines two approaches to cost estimation, the first based on activity-based cost accounting (ABC) and the second on the German cost accounting method (GPK). The research aims to provide a conceptual vision for resource consumption accounting, after Considering it as an accounting te

Background: The novel coronavirus disease (COVID-19) is caused by Severe acute respiratory syndrome coronavirus 2 (SARS-Cov2) which utilizes angiotensin converting enzyme2 (ACE2) to invade the host cells. This membrane-bound peptidase is widely distributed in the body; its activity antagonizes the renin-angiotensin-aldosterone system (RAAS). Once SARS-Cov2 enters the cell, it causes downregulation of ACE2, resulting in the unopposed activation of RAAS. The unregulated activity of the RAAS system can deteriorate the prognosis in COVID-19 patients. A soluble form of ACE2 (sACE2) was reported to have a role in the SARS-Cov2 invasion of the susceptible cells.

Aim of the study: This study aims to inve

فقدان الزوج يعد حدثًا يغير حياة النساء، مما يضطرهن إلى السباحة في عالم جديد مليء بالحزن والوحدة والشكوك. مع الوقت، تطورت طريقة تصوير الأرامل بشكل كبير تعكس التغييرات في الآراء والقيم الثقافية. تُمثل الأرامل تقليديًا بأنهن ضعيفات ومعتمدات في الأدب، مستندة إلى افتراض أنهن يفتقدن الدعم المالي بعد وفاة شركائهن. ومع ذلك، فإن هذا التصوير لا يعترف بتأثير الأرملة على الرفاهية والهوية الشخصية. يسعى هذا النص إلى

Introduction and Aim: Kruppel Like Factor 14 (KLF14) gene plays an important role in metabolic illnesses and is also involved in the regulation of many other biological processes. This study's objective was to determine whether or not the KLF14 single-nucleotide-polymorphism (SNP) known as rs972283 was linked to an increased risk of peptic ulcer disease in the population that was being investigated.   Materials and Methods: Participants in this study included 71 people who had been diagnosed with peptic ulcers and 50 people who were considered to be healthy controls. In order to genotype the KLF14 SNP rs972283, an amplification refractory mutation system-polymerase chain reaction (ARMS-PCR) was carried out, and the PCR results were

Knowledge of literature is an integral part of learning any spoken language. Learning literature expands the learner’s ability to understand the language studied. The field of literature is wide and cannot be limited to poems. It includes the etiquettes of a language and its environment, customs, and traditions etc. The Arabic language is among the languages with a centuries old history. It has achieved remarkable record accomplishments since the pre-Islamic era through to the present. This development is clear evidence of the great importance of literature in the revival of the Arabic language through different eras. As such, in Malaysia and other non-Arabic speaking countries, literature is taught in most schools, institutions and un

Literary translation is one of the most difficult types of translation ,because it conveys feelings that differ from one person to another, and since the language constitutes an obstacle to understanding the Andalusian excerpts, the translators resorted to translating it, and this was a second start to the text, different from its first start, is said from the tongue of the Al-washah , The muwashshah is a poetic art that appeared in Andalusia after the Arabs entered it ,characterized by special system It differs from the traditional Arabic poem, as it has a beginning represented in the beginning of the muwashshah and several equal parts ending with differentrhymes.