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

  Problem solving methods and mechanisms contribute to facilitating human life by providing tools to solve simple and complex daily problems. These mechanisms have been essential tools for professional designers and design students in solving design problems.
This research dealt with one of those mechanisms, which is the (the substance-field model model), as it has been mentioning that this mechanism is characterized by the difficulty of its application, which formed the main research problem. In home gardens (the sub-problem of research), an analysis of this problem was applied and then a solution was found to address it. The researcher used the 3dsmax program to implement the proposed design.
The most important research res

    The aim of the study was to identify the nutritional awareness of middle school students and its relation to some variables of the sample of the research according to the gender variable (male and female), the variable type of family and the variable achievement of the parents.       

      The descriptive approach was adopted and the sample of the study consisted of (795) male and female students who were selected by the random stratified method. The research tool was prepared based on the literature and previous studies. The food awareness measure in its final form was (25) after the data collection was processed using the appropriate statistical met

Continuous improvement, or Kaizen, is a philosophy that is based on the idea of continuously finding ways to improve things.  From this point of view, continuous improvement is not limited to the quality of products or services but it also applies to all the processes in the organization.  During the last two decades several continuous improvement approaches were developed and marketed.  The advocates of each approach claim that their approach is the best, however all the approaches had their own advantages and disadvantages and had their share of criticism.  The important question is how to choose the right continuous improvement approach?  This research work addresses the philosophy, the concepts, the assumptio

Observed visually prominent lumps on the surface of the lung or embedded in lung tissue and microscopically Register Anfaj thrombosis with pulmonary carcinoma that took shape food or with the composition of the vesicles papillomavirus lining cells cubic vertical or connective tissue and increase

Antibiotic resistance has dramatically increased among UTI patients with UPEC infections. They are crucial to the pathophysiology of UTIs because UPEC invades the bladder through a variety of virulence factors. Afa adhesins are produced by human-derived Echerichia coli and have been shown to bind to the (DAF, CD55) as a receptor, while Yqi adhesin recreates a denotative role in colonization, the initial stage of pathogenesis, during infection with E.coli . E.coli isolates from 200 urine samples of credible UTI patients were detected. By employing different media, VITEK, and the biochemical identification. Susceptibility to the Ciprofloxacin antibiotic was established by using the disc diffusion approach, while

Using B-cubic spline base, the numerical solutions of optimal control of dynamical systems of fractional-order have been examined. In order to determine the dynamical system's control function through time whilst optimizing an objective optimal function. There are numerous applications for the optimal control system in science, engineering and the one branch of applied mathematics operations research. The primary goal of this study is to approximate the numerical solutions for a fractional-order optimal control systems in both free and non-free terminal time (TT). The collocation approach considers a numerical solution to this problem by using a B-cubic spline base. A numerical comparison has been introduced between the analytical soluti

abstract:

Objectives: The study aims to reveal the approach of Imam Al-Salmi in the weighting between the apparently conflicting texts, and to show the extent of his agreement and disagreement with the rest of the fundamentalists, and does he have vocabulary that can be used to elicit legal rulings in modern contemporary issues?

Method: The method of induction and analysis is one of the main tools to reach the research results. The study resorted to following the sayings of Imam Al-Salmi in various sources and fatwas and standing on them, then analyzing and applying them to the various branches of jurisprudence in the various jurisprudential chapters.

     Novel heterocyclic acid-base indicators 8-[3-(phenol)azo] theophylline (PAT) and 8[1-(6-sulfonic acid naphthalene) azo] theophylline (SAT) were synthesized through the reaction between m-amino phenol and 1-amino naphthalene -6-sulfonic acid with sodium nitrite to form the diazonium salt at a temperature 0-5˚C in an acidic medium, then a coupling process between the diazonium salt and theophylline compound to produce pigments at the same temperature while maintaining the PH level at 5-6. This study aims to prepare acid-base indicators based on azo dyes. The structural features of these indicators were examined via elemental analyses [FTIR, UV-Vis, and HNMR] spectroscopies, thermal analysis (TGA), and scanning el

In this present study, a clinically isolated of Pseudomonas spp. from a variety of sources, such as burn patients, wound infections, and UTI patients, that can produce melanin pigment in the presence of 2 % L-tyrosine in both liquid and solid media. These bacteria were identified as Pseudomonas aeruginosa based on morphological, biochemical, and VITEK-2 compact system analysis. The higher melanin producer isolate Ps81, which produces melanin at rate of 3.018933 µg/ml, has been chosen for further investigation steps. The pigment was extracted by several steps of alkali dissolving and acid precipitation followed by washing with organic solvents. Chemical analysis of the pigment particles revealed that they were acid resistant, al

In response to the water crisis, further research is necessary to comprehend the impact of human activities on nutrient concentrations in aquatic ecosystems, building on the extensive studies already conducted to understand these impacts on the water quality of various aquatic ecosystems. We hypothesized that human activities in the Tigris River's catchments could alter the nutrient concentrations in the water along the river. The results showed that phosphate concentration differed significantly among the studied sites due to distributed human activities, while nitrate concentration did not. Water temperature did not affect phosphate and nitrate concentrations. We concluded that human activities on the surrounding landscapes could be mo

     Flucloxacillin (Flx) derivative metal complexes(2S,5R,6R)-6-({[3-(2-chloro-5-fluorophenyl)-5-methylisoxazol-4-yl] carbonyl}amino)-3,3-dimethyl-7-oxo-4-thia-1-azabicyclo [3.2.0] heptane-2-methyl aster and proline with CoII, NiII, CuII, ZnII and CdII. They were synthesized and identified using physicochemical techniques, including elemental analysis CHNS, metal analysis AA, Uv-Vis, FTIR, TGA, magnetic susceptibility, and conductivity measurement. This study aims to investigate the coordination behavior of flucloxacillin and proline, analyze their structural and electronic properties, and evaluate their potential biological activities against bacterial and fungal strains. Additionally, theoretical calculations usin

Sodium thiosulfate (STS) is a possible therapeutic candidate molecule in a range of diseases and drug-induced toxicities due to its antioxidant, anti-inflammatory, and anti-apoptotic capabilities. The current study aimed to find the effective dose of STS in adult male rats given nicotine by evaluating serum MDA and blood partial pressure of oxygen (PO₂) levels. Thirty-six adult male Wistar rats, Rattus norvegicus (weighing 190–220 g) with an age of 3–3.5 months,  were chosen randomly and separated into six equal groups, administered for 28 days. Animals in the control group were administered an intraperitoneal (i.p.) injection of normal saline, while those in groups 1, 2, 3, 4, and 5 received repeated doses of an

Although considered a good alternative to organophosphate pesticides, there are reports indicating adverse effects of neonicotinoid insecticides on reproduction. The present work was designed to determine the chronic effects of orally administered for treated with 20 mg/kg/b.w. of imidacloprid pesticides and treated with 20 mg/kg/b.w. of nano-imidacloprid on biochemical blood profile in male rats for a duration of 60 d. Result: the exposure caused a significant decline in red blood cells (RBCs) and hemoglobin (H.b.) in all treated groups compared with the control, while causing an increase in blood platelets (PLT) and white blood cells (WBCs) in all rats treated as compared with the control rats. Furthermore, oxidative stress parameters

        The goal of this work, is to examine the concept of a double centralizer, and double Jordan centralizer on prime and semiprime Г-rings, this is done by studying examples, remarks and results related to that concepts and looking for the conditions under which T equal S, we prove the results, the first result, let A be a semiprime Γ-ring and T is a left centralizer, S is a right centralizer, and they fulfilling x  T(y) = S (x)  y,  for each x  A,    Γ, thence (T,S) is a double centralizer. The second, let A be a prime Γ-ring, U be a not equal zero ideal of A, such that, T is a left centralizer, S is a right centralizer, and fulfilling x T(y) = S (x)  y, for each x,

This study was aimed to evaluate detection of T. gondii in blood DNA based on the B1 gene and serologically, also to investigate the effect of some risk factors (sex, ages, breeds and flocks). A total of 190 goats were included. The blood samples were obtained from the jugular vein and subjected to nested PCR (nPCR) and Elisa for detection of T. gondii. The results obtained that the prevalence was 24.21% by nPCR and 46.31% by ELISA with significant differences. The degree of agreement between nPCR and ELISA was a slight (Kappa=<

This study was conducted to estimate (Co) variance components of a sexual and egg production traits in Iraqi brown local chickens. Data on 2234 pedigreed hens for successive six generations of selection for high egg production during the first 24 weeks of laying were used. Data of first egg weight (FEWT), body weight at sexual maturity (BWSM), age at sexual maturity (ASM), egg number (EN), egg weight (EW) and egg mass (EM) were recorded individually. The univariate and bivariate animal models under Average Information Restricted Maximum Likelihood (AI-REML) were applied to estimate the variance component and the BLUP breeding values. The average of the traits mentioned above was 35.7g, 1489.59g, 149.31d, 109.32 egg/hen, 44.80g an

Abstract

Much attention has been paid for the use of robot arm in various applications. Therefore, the optimal path finding has a significant role to upgrade and guide the arm movement. The essential function of path planning is to create a path that satisfies the aims of motion including, averting obstacles collision, reducing time interval, decreasing the path traveling cost and satisfying the kinematics constraints. In this paper, the free Cartesian space map of 2-DOF arm is constructed to attain the joints variable at each point without collision. The D*algorithm and Euclidean distance are applied to obtain the exact and estimated distances to the goal respectively. The modified Particle Swarm Optimization al

Aim: To determine the expression of tissue inhibitors of metalloproteinases (TIMP-2) in oral squamous cell carcinoma (OSCC) and the difference in its expression level between positive and negative HPV-16 (human papilloma virus- 16) OSCC patients. Methods: This study was conducted on 33 biopsies obtained from patients with OSCC and 10 normal oral mucosa as controls. In situ hybridization (ISH) was used to investigate the presence of HPV-16, while immunohistochemistry (IHC) was used to estimate the expression level of TIMP-2. Results: The TIMP-2 was expressed in 27 (81.8%) of OSCC sections with no significant difference between its expression level in HPV-16 positive and HPV-16 negative OSCC cases (p=0.058). TIMP-2 was found to be hig

Image retrieval is used in searching for images from images database. In this paper, content – based image retrieval (CBIR) using four feature extraction techniques has been achieved. The four techniques are colored histogram features technique, properties features technique, gray level co- occurrence matrix (GLCM) statistical features technique and hybrid technique. The features are extracted from the data base images and query (test) images in order to find the similarity measure. The similarity-based matching is very important in CBIR, so, three types of similarity measure are used, normalized Mahalanobis distance, Euclidean distance and Manhattan distance. A comparison between them has been implemented. From the results, it is conclud

Coupling reaction of 4-aminoantipyrene with 8-hydroxyqunoline gave the new bidentate azo ligand 5-(4-antipyrene azo)-8-hydroxyqunoline. Treatment of this ligand with the following metals ions (MnII, CoII, NiII, CuII and ZnII) in aqueous ethanol with a 1:2 M:L ratio yielded a series of neutral complexes of the general formula [M(L)2Cl2]. The prepared complexes were characterized using flame atomic absorption, FT.IR, UV-Vis spectroscopic as well as magnetic susceptibility and conductivity measurements. Chloride ion content were also evaluated by (Mohr Method). From above data, the proposed molecular structure for these complexes as octahedral geometry.

The effect of different antibiotics on growth pigment and plasmid curing of Serratia marcescens were studied, S. marcescens was cultured in media containing(16_500)µg/ml of antibiotics, curing mutants unable to produce prodigiosin and lost one plasmid band were obtained of of ampicillin, amoxillin, antibiotics concentrations (64 500) µg/ml metheprim, ultracloxam, azithromycin, cephalexin and erythromycin treated with (350 500) µg/ml of The mutant cells rose- light color and and refampicin revealed S.marcescens inhibited ciprodar and tetracyclin, lincomycin did not lost the plasmid band chlaforan

Self-compacting concrete (SCC) is an innovative concrete that does not require vibration for placing and compaction. It is able to flow under its own weight, completely filling formwork and achieving full compaction, even in the presence of congested reinforcement. The effect of external sulfate attack was studied-Es (very sever exposure SO4>10000ppm) according to ACI 318-11. The mix design method of SCC used is according to EFNARC 2002, and then must satisfy the criteria of filling ability, passing ability and segregation resistance. The experimental program focuses to study two different chemical composition of sulfate resistance Portland cement with different percentage of silica fume replacement by weight of cement and W/cm (0.3 and 0.3

Background : Obesity and insulin resistance have been quite well recognized as fundamental and leading causes of major health issues such as diabetes, hyperlipidemia, hypertension, and cardiovascular diseases. Abdominal obesity, particularly visceral adiposity is considered to play a major role in causing insulin resistance and type 2 diabetes mellitus , T2DM
The resistin is considered one of the causes of insulin resistance which lead to hyperinsulinemia and a decrease in the quantitative insulin sensitivity check index (Quicki)
which has been recently reported to be a useful marker of insulin resistance in patients with T2DM.
Objective : The aim of the present study is to find the relationship between

The childhood is an important stage in building the character of the individual and where children acquire the most important experiences . providing proper growth requirements of the things follows assist them in achieving a stable and together Childhood is the violence of indicators that can determine whether personal or illness social .the social circumstances experienced community Iraqi and continues through crises successive wars and explosions and the displacement and that these events may lead to changes in the social behavior of individuals and may contribute to the spread of violence in Iraqi society and observed various forms in (home, school, street, and work), so it was natural that a child the first affected by these waves o

the aims of the research have been determined as :                                  

1- Need for cognation according to the students of   the Fine Arts Institute.

 2-  Problem-solving tothe students of the  Fine Arts Institute.

3- The correlation between the needfor cognition and Problem-solving manner. according to the students of   the Fine Arts Institute.

4_- Indication of differences in the manner of problem-solving,and need

The aim of this study to conduct the effects of fimbrial and lipopolysacchride (LPS) immunization is on the pathohistological changes in rabbits, Fifteen rabbits of both sexes (Weight 1500-2000 gm) divided into three groups (5 animals of each group). The first group was immunized by 1ml (200µg /animal) of fimbrial subcutaneously the second group gave 1 ml ( 200 µg /animal) LPS while the third group was left as negative control group that injected 1 ml phosphate buffer control subcutaneously. First and second groups recived the same dose after two weeks give as booster dose. All animals challenged after 5 weeks of immunization by5X107CFU/ml Proteus vulgaris intra peritoneally .After 7 days from challenge all the animals, sacrificed for hi

Schiff bases (SBs) represent multipurpose ligands that can be prepared from the concentration of prime amines with carbonyl clusters. Creation of SB transition metal compounds via as ligands has opportunity of attaining coordination complexes of abnormal arrangement and stability. These transition metal compounds have extraordinary attention as a consequence of their dynamic portion in metalloenzymes and as biomimetic prototypical complexes as a result of their proximity to usual enzymes and proteins. These complexes are imperative in medicinal disciplines owing to their widespread range of biological actions. They mostly exhibit organic actions involving antifungal, antibacterial, antitumor, antidiabetic, herbicidal, antiproliferative, ant

There are a lot of measures for Post Traumatic Stress Disorder (PTSD), but what distinguishes it from other measures is the number of short paragraphs and concise depending on the classification of American Psychiatric Association (APA), which can be applied by the researchers on a large number, Because the Iraqi society suffered from psychological trauma due to wars, conflicts and occupation and the resulting psychological disorders of the members of Iraqi society, especially post-traumatic stress disorder, as mentioned by many studies and researches.

Therefore, the aim of this study was to standardize the PTSD scale for students at Baghdad University. For the Psychologist Fua . E. which was applied in many foreign studies.