There are many problems facing the economic entities  as a result of its mass production &variation of its products  , the matter which had  increased the need & importance of cost accounting which is regarded a main tool for the managerial control.

The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management  with required information to perform its functions by the best use& way.

This research aims to determine  the standard cost for the  direct material for oil extraction activity by applying it in the north oil company.

Aim: The aim of this study was to investigate babesiosis in dogs of different breeds and ages and of both sexes in Baghdad Province by molecular detection of Babesia canis using conventional polymerase chain reaction (PCR) and sequencing followed by phylogenetic analyses. Materials and Methods: Blood samples were collected from 310 dogs of different ages and breeds, and of both sexes in different areas of Baghdad Province from December 2018 to September 2019; during clinical examinations, body temperature, pulse, respiratory rate, and signs of diseases were recorded. PCR was used to amplify a specific 450-bp fragment of the 18S rRNA gene of B. canis. PCR products were sequenced, and MEGA 6.0 software was used for analysis. Chi-squar

A sensitive and selective method have been developed for the determination of palladium (II)and platinum (II) . A new reagent and two complexes have been prepared in ethanolic solutions .The method is based on the chelation of metal ions with 4-(4?- pyrazolon azo) resorcinol (APAR) to form intense color soluble products, that are stable and have a maximum absorption at 595 nm and at 463 nm and ?max of 1.11×10 4 and.1.35 ×104 Lmole-1cm-1 for Pd(II) Pt(II) respectively. A linear correlation of (1.4 – 0.2) and (3.2 -0.4 ) ppm for pd(II) pt(II) respectively .The stability constants , relative errors , a relative standard deviations for Pd(II) and Pt(II) were 0.40×105 , 0.4×104 L mol-1 ,0.34 - 0.21% and 2.4 – 0.91% respectively.

The pollution producing from textile industries effluents is growing since the years, due to at discharged lots of it in water without treatment. The resulting effluent is colourful, highly toxic, and poses a significant environmental hazard. This problem can be solved by using enzymic biological treatment, where the Congo red dye was used with concentrations (100,200,300,500) mg /L, pH values (3,4,5,6,7,8), and variable temperatures (25,35,45)°C, the best removal of Congo red (CR) dye  under optimum conditions for degradation was at  concentration of 100 mg/L, at (pH 6, 25 °C) with efficiency of 99.85 % using the peroxidase enzyme extracted from red radish plant, while the removal percentage decreased when increase dye concentration

The current study aims to investigate the second cycle students’ motives for using electronic games in Oman. The sample consisted of (570) students, (346 males and 224 females). The participants completed an open-ended question which was analyzed based on ground theory. The results showed that (46.820%) of the males and (77.678) of the females played electronic games for pleasure, entertainment, and fun. This first category of motivation got the highest percentage of frequency (58.947%). The motive to become a hacker, a popular YouTuber got the lowest percentage (2.280%). Other students’ motives toward playing electronic games included: filling the leisure time, overcoming boredom, feeling adventures, getting science fiction and chal

In this study four cheese samples were randomly collected from local markets. These cheese samples were Ishaqi, Danone, Arab white cheese and Agricultural college cheese.
Results obtained revealed that all these cheese samples were contaminated by fungi in addition to the presence of same heavy metals under study which were Fe, Pb, Ni and Cr. All fungal contaminat were identified which were contaminated them in winter (January). However, fungal pollution in summer was 100% while in winter was 50% Aspergillus niger was polluted chees samples100% in summer while it was 75% in winter. Aspergillus fumigatus was polled cheese samples under study 50% in summer and 0% in winter .Results for heavy metals determination revealed that Fe was con

A study of the singlet and triplet states of two electron systems in the first excited state was performed using a simple quantum mechanical model, which assigns the 1s,and 2s orbital with two different variational parameters. Our results agree with a high level calculation used by Snow and Bills.

The purpose of this research is to design a list of the scientific and moral values that should be found in the content of the computer textbook for the second intermediate grade, as well as to analyze the content of the above- mentioned book by answering the following question:

 What is the percentage of availability of scientific and moral values in the content of the computer textbook for Second Intermediate grade issued by the Iraqi Ministry of Education / the general directorate of the curriculum, for the academic year (2017-2018)? 

In order to achieve the research objectives, the descriptive method (content analysis method) was adopted. The research community has been iden

  In this study light elements 10B , 10Be for 10B(n,p)10Be reaction as well as proton energy from 0.987 MeV to 2.028 MeV with threshold energy (1.04MeV) are used according to the available data of reaction cross sections. The more recent cross sections data of 10Be(p,n)10B reaction is reproduced in fin steps in the specified energy range , as well as cross section (p,n) values were derived from the published data of (n,p) as a function of energy in the same fine energy steps by using the reciprocity theory of principle inverse reaction . This calculation involves only the first excited state of  10B , 10Be in the reactions 10Be(p,n)10B and  10B(n,p)10Be. 

The present study investigated the total content of phenolic compounds, antioxidant and antimicrobial activities of water extracts oat (Avena sativa) and basil (Ocimum basilicum), medicinal plants. The Folin-ciocalteu reagent assay was used to estimate the total phenolic content of plants extract. The antioxidant capacity of the plants extract was tested by ferric reducing/antioxidant power Assay (FRAP) and ferric reducing scavenging activity using DPPH method, and the antimicrobial activity was measured against [Staphylococcus epidermidis; Staphylococcus aureus; Proteus spp.; Klebsiella spp.; Escherichia coli; Candida albicans] as tester strains. The total phenolic content of Avena sativa and Ocimum basilicum extracts revealed that the