The aim of the research is to use this technique and to determine the effect of this method in reduce cost per unit of the company. The traditional method used in the company the research sample to determine the indirect costs, the definition of the concepts and characteristics of the method of cost-based activity and the cost method based on time-driven activity and justifications applied to companies.   In order to achieve the research objectives, the main hypotheses were formulated. That was represented: (The applied of (TDABC) Time driven activity based costing method in reducing indirect costs, leads reduce cost per unit than the use of the traditional method of allocating indirect costs in the research sample company).&nb

 This paper aims to verify the existence of relationships between product innovation and the reputation of the organization. The study problem is that the State Organization for Marketing of Oil (SOMO) system is inflexible in terms of marketing procedures and needs innovative, unconventional methods in innovating its products and improving performance. The reputation of the organization. The importance of the study lies in that it is an attempt to raise the interest of SOMO in its approach to the research variables in order to enhance its competitive position in the future and improve the marketing business environment, which contributes to enhancing the reputation of the organization by product innovation. The study sample

    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

The human being is a social being and human communication is a fundamental axis in the process of social interaction, and the characteristic of social shyness grows through the interaction of the individual with his environment. Identifying the level of shyness among university students, and identifying the differences in shyness among university students according to specialization (scientific, humanities). In order to achieve the objectives of the research, the researcher prepared a measure of shyness based on Zimbardo's theory, and the components that he identified are the (behavioral, cognitive, and emotional components). The validity and reliability were calculated using the Cronbach's alpha method, reaching (0.94), and the scale in

Recently, it has been revealed that Toxoplasmosis may be associated with some factors related to type 2 diabetes, such as glucose, insulin, the Homeostatic Model Assessment for Insulin Resistant (HOMA-IR), and Fatty acid binding protein (FABP). Therefore, the current study aimed to specify how Toxoplasma gondii (T.gondii) infection affects glucose, insulin, HOMA-IR, and FABP among adolescents. From October to December 2022, this study was carried out at Al Madain Hospital in Baghdad. For a group of adolescents visiting the hospital, an ELISA test was performed to check their anti-T.gondii antibodies. Ninety adolescents were selected to participate in the study on the basis of this examination. They were divided into two groups: those who te

In this paper, we proved that if R is a prime ring, U be a nonzero Lie ideal of R , d be a nonzero (?,?)-derivation of R. Then if Ua?Z(R) (or aU?Z(R)) for a?R, then either or U is commutative Also, we assumed that Uis a ring to prove that: (i) If Ua?Z(R) (or aU?Z(R)) for a?R, then either a=0 or U is commutative. (ii) If ad(U)=0 (or d(U)a=0) for a?R, then either a=0 or U is commutative. (iii) If d is a homomorphism on U such that ad(U) ?Z(R)(or d(U)a?Z(R), then a=0 or U is commutative.

Semiparametric methods combined parametric methods and nonparametric methods ,it is important in most of studies which take in it's nature more progress in the procedure of accurate statistical analysis which aim getting estimators efficient, the partial linear regression model is considered the most popular type of semiparametric models, which consisted of parametric component and nonparametric component in order to estimate the parametric component that have certain properties depend on the assumptions concerning the parametric component, where the absence of assumptions, parametric component will have several problems for example multicollinearity means (explanatory variables are interrelated to each other) , To treat this problem we use