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

with an organized propaganda campaign. This military campaign was helped to formulate its speech by many institutions, research centers, and knowledge and intelligence circles in order to mobilize public opinion gain supporters and face the opponents by different means depending on a variety of styles to achieve its required effects. 
          After the US occupation of Iraq, US media fighters sought to influence the Iraqi public opinion and making them convinced them of the important presence of US military forces in Iraq which necessitated finding its justification through the use of persuasive techniques in its intensive propaganda campaigns. 
  This research discusses the most important

Abstract:- Cyberspace is a new arena for conflict between international powers, especially since the cost of cyber-conflict is less than its traditional warfare counterparts regardless of the nature of the weapons used, whether traditional or non-traditional. Cyber conflict is necessarily based on strategies to deter, attack, and defend. The aim of the cybercrime conflict is to ensure the defensive sufficiency of the state, ensuring its national security and safeguarding its supreme interests. Despite Japan-China relations characterized by convergence and cooperation in post-Cold War economic spheres, Japan continues to retain the growing Chinese influence in East Asia. These variables prompted Japan to announce a hedging strategy due to un

Abstract

The scope of the humanitarian tragedies in the Arab region has widened after the conflicts that erupted over the past years, exacerbation to include educational, cultural, and social dimensions, economic and moral aspects of the displaced families, especially after the emergence of terrorist organizations and sectarian conflicts which overthrew human and led to various political and demographic changes, forcing citizens to leave their homes, fleeing with their families from the danger of murder, terrorism, and violation to other safer areas inside or outside their countries. Women and children were the vast majority of the displaced who were subjected to great pressures, The host communities bore the pro

Antimicrobial and antiyeast activity of ethanolic and aqueous extract of grape fruit seed (Citrus paradise ; Rutaceaa) was examined against 10 bacterial and 2 yeast strains. The level of the antimicrobial effects was established using an in vitro agar assay and minimum inhibitory concentration (MIC). In general ethanolic extract were more effective on gram positive bacteria than gram negative bacteria and strongest antimicrobial effect against Streptococcus pyogenes and Salmonella entritidis. Other tested bacteria and yeasts were sensitive to extract ranging from 4 to 16 mg/ml and more.

This study was conducted in an orchard pomegranate's Department of Horticulture College of Agriculture, University of Baghdad for two seasons 1999-2000 on cultivars pomegranate Salimi and narrators seedless to study the effect spraying Nizant growth in sex ratio of flowers and recipes flowering and winning was selected 27 trees per class 15 years old planted

Zerumbone (ZER), a natural compound has been extracted from Zingiber zerumbet with known pharmacological activities. The aim was to determine the anti-human Burkitt’s lymphoma (Raji) cell effect of ZER. The 3-(4,5-dimethylthiazol-2-yl)-2,5,-diphenyltetrazolium bromide (MTT) assay was used to determine cytotoxic effect while the Annexin-V-fluorescein isothiocyanate/propidium iodide-PI flow cytometric assays was used to determine apoptotic effect of ZER on the human Burkitt’s lymphoma (Raji) cell (ATCC CCL-86) cell line. The expressions of Bax, Bcl-2, and c-Myc genes were determined via real-time PCR. ZER suppressed the proliferation of Raji cells with a 48 h IC50 value of 5.1 μg/mL. Treated Raji cells also underwen

    Which children infected with physical growth retardation at childhood it will be the largest problems effecting the child and his parents together. So , at the period of early childhood, there must be a state of satisfactions of need because if they didn’t satisfied it will be very hard to be satisfied or replaced at another period because it will be busy with satisfaction of another need of new period, and even it will be satisfactions it still weak and didn’t be am efficient as the matter of if it be satisfied at the exact time      Looking at physical growth and its indicators as length and weight and making a comparison with world indicators at peer  age phases helps in spe

Nano crystalline copper sulphide (Cu2S) thin films pure and 3% Bi doped were deposited on glass substrate by thermal evaporation technique of thickness 400±20 nm under a vacuum of ~ 2 × 10− 5 mbar to study the influence of annealing temperatures ( as-deposited, and 573) K on structural, surface morphology and optical properties of (Cu2S and Cu2S:3%Bi). (XRD) X-ray diffraction analysis showed (Cu2S and Cu2S:3%Bi) films before and after annealing are polycrystalline and hexagonal structure. AFM measurement approves that (Cu2S and Cu2S:3%Bi) films were Nano crystalline with grain size of (105.05-158.12) nm. The optical properties exhibits good optical absorption for Cu2S:3%Bi films. Decreased of optical band gap from 2.25 to 2 eV after dop