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 technique for cost management, working on the optimal exploitation of available resources and employment of idle energy to contribute to reducing the cost of products and enhancing competitiveness between units, as well as explaining its concepts, components, features and determinants of their application. Between the unit's resources and outputs, in order to support senior management financially and materially. b Resisting change, which is attributed to lack of knowledge of application rules and policies on the one hand, and fear of failure to adopt cost management techniques. The researchers recommend the adoption of the proposed vision of technology in the Iraqi units to know the homogeneous resource pools, which will clarify the interconnected relationships between them and indicate the extent to which each resource directly benefits from the other, with the aim of knowing the path of the flow of energy costs, in order to reach the cost measurement as much as the resources used.
Background: Several risk managem-ent standards had been developed including the Project Management Institute, the National Institute of Standards and Technology, actuarial societies, and ISO standards.
Objective: The study aimed at evaluating risk management among managers of model and ordinary primary health care centers in Baghdad City and comparing the risk management among these centers.
Methods: A descriptive comparative des
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The research aims to shed light on the impact of the application of the electronic services system on electronic banking activities in a sample of Iraqi banks, as investment in technology is the most important factor for the success and future growth of administrative companies in general, and banking in particular, as global economic developments in the field of Technology has led the majority of banking sectors in the world to undergo deep reforms and radical changes in the entity of their systems and mechanisms to confront competition and keep pace with economic changes, as the concept of banking services and its diversity changed with it, especially since persistence in the traditional approach no longer gi
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The image of the soldier, as a hero who sacrifices everything to defend his
country and values, is no longer depicted in modern drama. With two World Wars
and many regional wars and civil wars, the soldier becomes a victim, not a hero.
Authors present the character of the soldier as a man who suffers a lot as he is
victimized by his own government and its politics that forces him to be in such a
position. Dramatists express their views about race, oppression and war through
their characters, such as the character of the soldier, as in the two selected plays for
this research: The Hostage by Brendan Behan and A Soldier's Play by Charles
Fuller.
The Hostage depicts, through its events, the Irish oppre
In Iraq, breast cancer incidence exceeds any other type of cancers and the etiology not understood well.Epstein Barr virus is a gamma herpesviruses and one of carcinogenic viruses that may implicated tobreast carcinogenesis. The nuclear antigen-1 (EBNA-1) protein is the sole EBV antigen that presentedin all tumors related to EBV and plays pivotal roles in carcinogenesis of the virus. Examination appliedby immunohistochemistry (IHC) to detect and demonstrate the correlation between (EBNA-1) and tumorsuppressor protein (P53) expression. The study includes paraffin-embedded tissue blocks of ninety 90malignant breast tissues and thirty 30 normal breast autopsies. EBNA-1 was significantly expressed in 40/90(44.4%) of malignant tissues wh
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Objectives of this project were to study the effect of 60% crude alcoholic extract of the seeds of cyperus esculentuson induced endometritis in the mice . The plant of cyperus esculentuswas extracted by preparing Alcoholic extract 60% . One hundred microliters of saline containing Escherichia coli (104cfu) was used to induce endometritis, by a single intracervicallyinjection, and endometritis developed after 2 days from injection. The mice were divided into five groups, The first group were treated with alcoholic extract of cyperus esculentusextract 150mg/kg body weight, the second group was treated with a daily 3mg per kg body weight of gentamicin given intra peritoneal,The third group was treated by 75mg/kg of cyperus esculentusextract an
... Show MoreThe present study was set to investigate the potential association between the level of Interleukin-6 (IL-6), as a key component of the pro-inflammatory response, with different thalassemia’s biological and clinical features. For this purpose, one hundred fifty blood samples were collected from 100 beta-thalassemia patients, who attended the Genetic Hematology Centre at Ibn Al- Baladi Hospital in Baghdad, Iraq, and 50 healthy subjects who were employed as a control group. IL-6 levels were estimated using an ELISA Kit, whereas other thalassemia-related clinical features (such as HbA, HbF, ferritin, blood transfusions, splenectomy status, and the history of frequent infection) were additionally assessed. The results of the present s
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The present paper attempts to establish a distinction between Exochomus negripennis (Er.) and E. quadripustulatus L., depending on the characters of femoral line, male genitalia and spermatheca.
After the year 2003 terrorist attacks knock Baghdad city capital of Iraq using bomb explosion various, shook the nation, and made public resident of Baghdad aware of the need for better ways to protect occupants, assets, and buildings cause the terrorist gangs adopt style burst of blast to injury vulnerability a wider range form, and many structures will suffer damage from air blast when the overpressure concomitant the blast wave, (i.e., the excess over the atmospheric pressure 14.7 pounds per square inch at standard sea level conditions are about one-half pound per square inch or more(
to attainment injury. Then, the distance to which this overpressure level will extend depends primarily on the energy yield (§1.20) of the burst of
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