The Research dealt with the role of the target costs in reducing the cost of products in the General Company for soft drinks. One the modern approaches reduce costs and thus increase the ability and continuity to compete in the market. Where the problem of research in identifying the shortcomings in the traditional method used in the company sample research. Which led to a weak control of the cost and the researcher relied on data and costs of the company. The research recommended that the target cost of the company should be applied to the research sample. Training the employees. In addition, preparing training courses for them. He stressed the need to address obstacles that prevent the existence of an effective cost system. Including the application of the target cost method in the research sample company
The accuracy of the Moment Method for imposing no-slip boundary conditions in the lattice Boltzmann algorithm is investigated numerically using lid-driven cavity flow. Boundary conditions are imposed directly upon the hydrodynamic moments of the lattice Boltzmann equations, rather than the distribution functions, to ensure the constraints are satisfied precisely at grid points. Both single and multiple relaxation time models are applied. The results are in excellent agreement with data obtained from state-of-the-art numerical methods and are shown to converge with second order accuracy in grid spacing.
Asthma is a chronic inflammatory disease of airways mediated by T-helper 2 (Th2) cells involving complex signaling pathways. Although resveratrol has previously been shown to attenuate allergic asthma, the role of miRNA in this process has not been studied. We investigated the effect of resveratrol on ovalbumin-induced experimental allergic asthma in mice. To that end, BALB/c mice were immunized with ovalbumin (OVA) intraperitoneally followed by oral gavage of vehicle (OVA-veh) or resveratrol (100 mg/kg body) (OVA-res). On day 7, the experimental groups received intranasal challenge of OVA followed by 7 days of additional oral gavage of vehicle or resveratrol. At day 15, all mice were euthanized and bronchioalveolar fluid (BALF), se
... Show MoreGroundwater can be assessed by studying water wells. This study was conducted in Al-Wafa District, Anbar Governorate, Iraq. The water samples were collected from 24 different wells in the study area, in January 2021. A laboratory examination of the samples was conducted. Geographical information systems technique was relied on to determine the values of polluting elements in the wells. The chemical elements that were measured were [cadmium, lead, cobalt and chromium]. The output of this research were planned to be spatial maps that show the distribution of the elements with respect to their concentrations. The results show a variation in the heavy elements concentrations at the studied area groundwater. The samples show different values
... Show MoreThe article analyzes the ideological and genre features of L. Ulitskaya's work "The Plague, or OOI in the City", examines the features of building an artistic whole, ways of creating images of characters and their characteristics, stylistic features of the work.
The aim of this study was to identify the level of critical thinking skills among fourth-grade middle school students and to determine the performance level of the underhand volleyball pass, with the assumption that there is a positive relationship between critical thinking and skill performance. The study population included 281 students from Basra Preparatory School for Girls under the Second Baghdad Education Directorate for the 2024/2025 academic year, of whom 275 students were intentionally selected as the research sample (97.865% of the population). The experimental procedure involved applying a critical thinking scale and a technical performance test for the underhand pass on 25 students per day over 11 days, from February 9
... Show MoreThe ascaroid nematode Contracaecum rudolphii was recovered in large numbers from the
digestive tract of Phalacrocorax carbo collected in Baghdad area, Central Iraq. The infection
rates of the two sexes of the bird and some meristic and morphometric characters of the
parasite that allowed species determination of the nematode Contracaecum rudolphii were
discussed. This finding represents a new host record for this nematode in Iraq.
Abstract
The researcher seeks, through different aspects of the search, to reach a set of objective concerning in content creation a clear vision about conceptual and practical dimension of relation and effects between (Leader-Member Exchange, and Organizational Commitment) to construct a framework of a pragmatic model as a solution to research problem and it questions. The theoretical problem is derived basically from the scarcity of Arab studies and researches that deal by study and analyses for such important of The two variables blend. The practical problem depends in deriving from reality of every day work in the Iraqi ministry of defense.
On this basis, a formula of research problem for pur
... Show MoreThis research aims primarily to highlight personal tax exemptions A comparative study with some Arab and European regulations. And by conducting both theoretical comparative analyses. Most important findings of the study is the need to grant personal and family exemptions that differ according to the civil status of the taxpayer (single or married). In other words, the exemption increases as the number of family members depend on its social sense. Also taking into account some incomes that require a certain effort and looking at the tax rates, it is unreasonable for wages to be subject to the same rates applied to commercial profits.
The study aimed to identify the effect of the ethical perception of a sample of managers in public organizations on responsible behavior in light of the rapid changes taking place in the external environment. To achieve this, the researcher followed the descriptive analytical approach by applying a questionnaire of two parts. The first part dealt with the ethical perception according to the scale of Johnson (2015), which consisted of (22) items. The second part dealt with measuring responsible behavior, which consisted of (20) items based on the scale of Development of Ethical Behavior (Narvaez, 2006) for a sample of (125) respondents randomly chosen. The results showed that the estimation degree of managers in public governmental o
... Show MoreOne hundred isolates of Pseudomonas aeruginosa were obtained from patients admitted to Baghdad hospitals, Iraq during the period between May 2018 until July 2018. These isolates were distributed as 15 isolates from blood, 25 isolates from urinary tract infections, 10 isolates from sputum, 12 isolates from wounds, 15 isolates from ear infections, 15 isolates from bronchial wash of patients suffering from respiratory tract infections in addition to 8 isolates from cystic fibrosis patients. The isolates were initially identified by culturing on MacConkey agar, blood agar and P. aeruginosa agar then diagnosed by performing some morphological and biochemical tests. The second diagnosis was done by API 20E system followed by Vitek 2 compact syste
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