The research aims to identify the importance of applying resource consumption accounting in the Iraqi industrial environment in general, and oil in particular, and its role in reducing the costs of activities by excluding and isolating idle energy costs, as the research problem represents that the company faces deficiencies and challenges in applying strategic cost tools. The research was based on The hypothesis that the application of resource consumption accounting will lead to the provision of appropriate information for the company through the allocation of costs properly by resource consumption accounting and then reduce the costs of activities. To prove the hypothesis of the research, the Light Derivatives Authority - Al-Dora Refin

A Survey Study Of A Sample Of The Public Of Baghdad  Governorate

The current study aimed to identify the most prominent psychological and behavioral repercussions of the exposure of the elderly to the news of the Corona pandemic and to determine the mechanisms of their exposure. On an intended sample on both sides of (Al-Karkh and Al-Rasafa) and the simple random sample was adopted to choose the place of distribution of the questionnaire and the intentional sample.

 The research concluded several results, most TV news is still a primary source of information and that most of the sample move between stations to see more information about the pandemic and that the presentation of views confuses the elderly ،There

— In light of the pandemic that has swept the world, the use of e-learning in educational institutions has become an urgent necessity for continued knowledge communication with students. Educational institutions can benefit from the free tools that Google provide and from these applications, Google classroom which is characterized by ease of use, but the efficiency of using Google classroom is affected by several variables not studied in previous studies Clearly, this study aimed to identify the use of Google classroom as a system for managing e-learning and the factors affecting the performance of students and lecturer. The data of this study were collected from 219 members of the faculty and students at the College of Administra

Experiments research is done to determine how saturated stiff clayey soil responds to a single impulsive load. Models made of saturated, stiff clay were investigated. To supply the single pulse energy, various falling weights from various heights were tested using the falling weight deflectometer (FWD). Dynamic effects can range from the major failure of a sensitive sensor or system to the apparent destruction of structures. This study examines the response of saturated stiff clay soil to a single impulsive load (vertical displacement at the soil surface below and beside the bearing plates). Such reactions consist of displacements, velocities, and accelerations caused by the impact occurring at the surface depth induced by the impact loads

Objective: impact of the education program for nurses' knowledge toward children under mechanical
ventilation, and to find out the relationships between nurses' knowledge and their general information.
Methodology: Quasi experimental study was carried out at the respiratory care units of Baghdad
Pediatric Teaching Hospitals started from February15th, until September 26th, 2011, A purposive (nonprobability)
sample of (23) nurses working in the respiratory care units, were selected from Children
Welfare and Pediatric Central Teaching Hospitals. The data were gathered through using of the
constructed multiple choice questionnaire using to evaluate the nurses knowledge using checklist, The
questionnaire consists of two p

The insurance Sector of important vessels saving that work on the accumulation of capitals which contribute to the financing of economic and social development plans of countries, in order to achieve of marketing superiority in presenting the insurance services it would require insurance companies focus their marketing efforts and increased interest in internal customer to recruitment new customers and keep of current customers, so the research aims to release the impact of the dimensions of the internal marketing of (the company's vision, training and development, incentive and, motivation, internal communication) in the dimensions of the marketing superiority (to keep the customer, service quality, customer satisfaction, customer, valu

Shade in house gardens is one of the problems that hinder the growth of lawn and its distribution in the soil, where the types of lawns differ in their durability and adaptation to shade. The research aims to know the resistance of some species of lawn plants to shade and to know the appropriate fertilization procedures that can be followed to reduce the negative effects. The study was conducted in the Amiriya district of Baghdad in a house garden. Three varieties of lawn plants Bermuda, Gazon, and Trifoglio were planted. Five fertilization treatments (contained N and P elements) and the control were used. The sunlight density with the temperature of the study field locations were estimated using the AMT-300 and the vegetation coverage perc

This study aims to find the effect of water-cement ratio on the compressive strength of concrete by using ultrasonic pulse velocity test (UPVT). Over 230 standard cube specimens were used in this study, with dimensions of 150mm, and concrete cubes were cured in water at 20 °C. Also, the specimens used in the study were made of concrete with varied water-cement ratio contents from 0.48 to 0.59. The specimens were taken from Diyarbakir-Turkey concrete centers and tested at the structure and material science lab, civil engineering, faculty of engineering from Dicle University.  The UPV measurement and compressive strength tests were carried out at the concrete age of 28 days. Their UPV and compressive strength ranged

The study presents the performance of flexural strengthening of concrete members exposed to partially unbonded prestressing with a particular emphasis on the amount (0, 14.2, and 28.5%) of cut strands-symmetrical and asymmetrical damage. In addition to examining the influence of cut strands on the remaining capacity of post-tensioned unbonded members and the effectiveness of carbon fiber reinforced polymer laminates restoration, The investigated results on rectangular members subjected to a four-point static bending load based on the composition of the laminate affected the stress of the CFRP, the failure mode, and flexural strength and deflection are covered in this study. The experimental results revealed that the usage of CFRP la