Iraqi industrial units face strong competition due to many problems including1- high production costs2- weak interest in studying the market3- lack of government support for their products4- dumping the market with imported products with specifications and a competitive price as well as adopting the traditional cost system in calculating costs that do not provide appropriate information for pricing decisions Which requires studying and analyzing these problems and dealing with them by adopting modern technologies so that they can compete, so the research aims to show the knowledge bases of technology Activity- Based Costing, with an indication of the role of technology Activity- Based Costing in rationalizing the tax In, and the research was based on a basic hypothesis that: (the technology Activity- Based Costing contributes to cost guidance), and that the most prominent finding of the research is the adoption of (ABC) technology in the distribution of indirect costs of the laboratory on the basis of laboratory activities and is represented in seven activities (1-transport Raw materials from stores, 2-separation3-sewing4-traction5-quality inspection 6-packaging7-transfer of complete production to stores) It led to a fairer distribution of the indirect costs by identifying the costs of activities that add value and the costs of activities that do not add value and thus helping the administration to identify the costs of activities that do not add value and amounting to (136453031) dinars and thus contributed to the rationalization of costs as these costs do not have Link to the factory, taking into account the required level of quality and maximizing the level of customer benefit..
تتطلب كرة القدم الحديثة تطوير الصفات البدنية والمهارية للوصول باللاعب إلى لمستويات العليا، ولما كانت هذه الصفات مرتبطة مع بعضها البعض، فانها تتطلب ان يتم تطويرها معا في نفس الوقت دون تنمية كل صفة على حده، وإن توافر الحد الأدنى من الصفات البدنية كمتطلبات أساسية للأداء المهاري يعتبر الهدف الأساسي للتخطيط لأي برنامج تدريبي، وإن الصفات البدنية لها مفهوم شاسع وواسع الاستعمال في مجال البحوث الرياضية، وقد أعطيت ع
... Show MoreGrowing interest in the subject of corporate governance after the repercussions of financial collapses of some of the leaders of American companies and European, and the consequent crisis of confidence in global financial lists of companies due to weak accounting disclosure and transparency, was quick from many countries and international organizations to adopt the concept in an attempt to improve the situation of companies and promote transparency and prevent further financial crises in the future. Based on this background, the present study aims to shed light on the concept of exercising the powers of governance that has become invitations for adoption in Iraq of great importance, given the increasing role of corporations both restrict
... Show MoreAs we know the transportation studies regarded as one of a very
important and difficult studies and one of its difficulties created from the
process of data updating therefore the researcher well facing many difficulties
to balancing between the old data on collecting new data.
The research present an opinion which is summarized by: can we use
the old data after we updated and used it as alternatives? Or the researcher
must collect new data to complete their research which indicate to the present
situation and some times they cant complete their studies because of the
security, economic, temporally difficulties.
The research used two kinds of data, the old data which belong to the
period (1998) and new data
تعد أساليب وطرائق تدريس المواد الدراسية العلمية من المجالات المهمة التي تساعد في تحويل المجرد إلى ثوابت في الذهن وترفع مستوى خبرات كل من المعلم والمتعلم على حد سواء إضافة إلى إنها جزء لا يتجزأ من العملية التربوية ومن الركائز المهمة التي تقوم عليها المناهج الدراسية لأنها تساعد الطلبة على اكتساب مهارات ومعلومات وتكوين اتجاهات وميول تخدم أهداف تدريس المادة وبما أن مادة الكيمياء الكمية هي إحدى المواد الدراسية
... Show Moreان دراسة الدين العام في اقتصاد ريعي شديد الارتباط بسوق خارجية شديدة التقلب يعد من الدراسات الحساسة كونها تضع امام الباحثين القيود المالية التي سيتكبل بها اقتصاد ضعيف قليل التنوع يعتمد على سوق الطاقة مما يفقد حالة الاستدامة المالية وتفقد الدولة القدرة على الوفاء بالتزاماتها المالية ، ان الحدود الامنة للدين العام يجب ان تكون بنسبة لا تتجاوز 60% من الناتج المحلي الاجمالي حسب اتفاقية ماسترخت الخاصة بمجلس الاتحا
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Hypertension is identified as one of the most significant risk factors for cardiovascular diseases (CVDs). There is growing evidence showing that oxidative stress plays a major role in hypertension. Increased production of reactive oxygen species and decrease bioavailability of antioxidant have been demonstrated in experimental and human hypertension. The present study was directed to determine the beneficial effect of the antioxidant vitamin C in patients with essential hypertension treated with the calcium channel blocker (amlodipine) or with the angiotensin converting enzyme inhibitor (enalapril). Ninety six patients (50 females and 46 males) with essential hyp
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Both normally developed insects and insects developed after cessation of eggs growth were
used in this work. Cessation of eggs growth occurred following abnormal conditions, which
lasted for 3.5 months before developing into adults, due to the war led by the U.S. and her
alliances against Iraq. These insects showed low rates of water contents and an active response
to water loss. Therefore their tolerance of desiccation was weak. In addition, they had an active
ability to restore their water loss quickly, after return them to a culture, this indicates that some
changes occurred in their integumentary properties were not permanent and took their turn
within one population only, but may or may not serve this population
The time spent in drilling ahead is usually a significant portion of total well cost. Drilling is an expensive operation including the cost of equipment and material used during the penetration of rock plus crew efforts in order to finish the well without serious problems. Knowing the rate of penetration should help in speculation of the cost and lead to optimize drilling outgoings. Ten wells in the Nasiriya oil field have been selected based on the availability of the data. Dynamic elastic properties of Mishrif formation in the selected wells were determined by using Interactive Petrophysics (IP V3.5) software based on the las files and log record provided. The average rate of penetration and average dynamic elastic propert
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Background: Anterior disc displacement with reduction (ADDWR) is the most common form of the internal derangement (ID) of temporomandibular joint (TMJ). It is a painful progressive dysfunction and clinically characterized by reciprocal clicking due to shift in the disc anteriorly in relation to the condyle and fossa during mandible elevation. Minimally invasive therapy such as intra-articular injection of platelet-rich plasma (PRP) has been used. PRP is a natural autologous product with a high platelet concentration obtained by centrifugation process to enhance tissue healing through several growth factors (GFs), which are released after endogenous activation. The aim of this study is to assess this technique which is increasingly used toda
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