The research aims to achieve market share requirements and reach the targeted competitive price through the application of management accounting techniques represented by continuous improvement technique and target costing under an Activity Based Cost (ABC) system and Activity Based Management (ABM), In Muthanna Cement Company to reach the rationalization of the cost of the product and maintain the required quality and improve the profitability of the company.

The problem of research has emerged in the inability of local firms to enter into effective competition with other companies operating in the same economic sector, Because of the high cost of its products, Which led to the sale of the product at prices below its cost, and t

The quality of groundwater is just as important as its quantity. The kinds and concentration of salts in groundwater depend on the environment, movement, and the source of the groundwater. During the field work, 20 samples have been collected from water wells from Al-Salman basin for two seasons represent wet and dry seasons in November 2017 and April 2018. After water well samples have been analyzed the Electrical conductivity values range from (2260 to 5500) μS/cm for dry season and range from (2540 to 5630) μS/cm for wet season, the Total dissolved solids values range from (1289 to 3582) ppm for dry season and range from (1710 to 3960) ppm for wet season, and pH values range from (7.11 to 7.3) for dry and wet seasons. The Hydroc

The aim of this study to determine the genetic distance and relationship among some Iraqi date palm cultivars by using the Random Amplified Polymorphic DNA (RAPD) technique. Molecular analysis was performed by using 10 random primers. These primers produced 176 fragment lines across 14 cultivars, Of these, 166 or 94.3% were polymorphic. The size of the amplified bands ranged between 200-2250 bp. The genetic polymorphism value of each primer was determined and ranged between 7.5-16.9%. In terms of unique banding patterns, the most characteristic banding pattern was for the Barhee cultivar with primer OP-M06 and for the Khadhrawy Mandily cultivar with primer OP-C02. Genetic distance values ranged from 0.868 to 0.125 among studied date palm

This work investigates generating of pure phase Faujasite-type zeolite Y at the ranges chosen for this study via a static aging step in the absence of seeds synthesis. Nano-sized crystals may result when LUDOX AS-40 is used as a silica source for gel composition of range 6 and the crystallization step may be conducted for a period of 4 to 19 hr at 100 ⁰C. Moreover, large-crystals with high crystallinity pure phase Y zeolite can be obtained at hereinabove conditions but when hydrous sodium metasilicate is used as a silica source. The other selected ranges also offer pure phase Y zeolite at the same controlled conditions.

Fourty three isolates ( 20.7%) characterized as Staphylococcus aureus , were isolated from 207 different clinical sources (blood , nose, , wound , urine , vaginal, ear and eye) in different percentages (30.23, 18.60, 16.28, 13.95, 15.15, 6.96 and 2.33 %), respectively. The staphyloxanthin (STX) production of S. aureus isolate was estimated 72.1% .The optimal conditions for pigment production by S. aureus AE36 , were detected and was noticed that the milk agar medium revealed the highest production of pigment which was estimated to be 165.21unit/cell, at pH 8 for 72 hr at 370C. The Staphyloxanthin pigment was extracted using methanol and was purified partially by organic solvents and Thin Layer Chromatography (TLC). The results revealed t

The efficiency evaluation of the railway lines performance is done through a set of indicators and criteria, the most important are transport density, the productivity of enrollee, passenger vehicle production, the productivity of freight wagon, and the productivity of locomotives. This study includes an attempt to calculate the most important of these indicators which transport density index from productivity during the four indicators, using artificial neural network technology. Two neural networks software are used in this study, (Simulnet) and (Neuframe), the results of second program has been adopted. Training results and test to the neural network data used in the study, which are obtained from the international in

This research is carried out to investigate the behavior of self-compacting concrete (SCC) two-way slabs with central square opening under uniformly distributed loads. The experimental part of this research is based on casting and testing six SCC simply supported square slabs having the same dimentions and reinforcement. One of these slabs was cast without opening as a control slab. While, the other five slabs having opening ratios (O_R) of 2.78%, 6.25%, 11.11%, 17.36% and 25.00%. From the experimental results it is found that the maximum percentage decrease in cracking and ultimate uniform loads were 31.82% and 12.17% compared to control slab for opening ratios (O_R

The study included selection six species of the fungi related to Pleurotus genus were evaluated for their ability to production of Pleurotin, one of them, Pleurotus ostreatus (P.11) was isolated and identified in the present study. Pleurotin was extracted with screening by Thin Layer Chromatography (TLC) and quantification High Performance Liquid Chromatography (HPLC). Cytotoxicity of Pleurotin extracted from P. ostreatus (P.11) grown in different sugar sources (galactose, mannitol, sucrose, dextrose and lactose) liquid media was test against three selected cancer cell lines, CaSki, MCF-7 and A549 addition to Human Non Cancer Fibroblast Cell Line (MRC-5). Pleurotin of P. ostreatus (P.11) grown in galactose induced the significant highest

The effects of temperature on an exotic aquatic snail Pomacea canaliculata  (Lamarck, 1819) collected from the Shatt Al-Arab intertidal zone were investigated. A series of laboratory experiments were conducted during the summer period of 2017. Individuals of new born snails hatched in the laboratory from adult snails were collected from Shatt Al-Arab intertidal zone, and subjected to five fixed temperatures: 15, 25, 35, 40 and 45 Cº, after short term thermal acclimation. The heartbeats (HB) were counted at each temperature level. The results showed significant  direct increase of HB from 15 Cº (19.8 HB/min) up to 25 Cº (76 HB/min) (P<0.05)  as well as from 25 Cº to 35 Cº (93 HB/min). At 40 Cº the snail HB

     Facing industrial companies many pressures and challenges due to rapid changes in the business environment of contemporary, which requires them to do their performance look more inclusive rather than limiting performance evaluation on the financial perspective in spite of its importance, prompting companies to rethink their reality competitive through the adoption of methodologies and new philosophies to manage competitiveness of total quality management, and re-engineering of production processes, and knowledge management,... etc., as This study framework cognitive and practical "to evaluate the performance of a company Diyala General Electric Industries and how to rehabilitate