The contemporary business environment is witnessing increasing calls for modifications to the traditional cost system, and a trend towards adopting cost management techniques to provide appropriate financial and non-financial information for senior and executive departments, including the Resource Consumption Accounting (RCA) technique in question, which classifies costs into fixed and variable to support the decision-making process. Moreover, (RCA) combines two approaches to cost estimation, the first based on activity-based cost accounting (ABC) and the second on the German cost accounting method (GPK). The research aims to provide a conceptual vision for resource consumption accounting, after Considering it as an accounting te

The experiment was conducted to study the effect of leaves extract of Salvia sclarea , Rosmarinus officinalis and Thymus vulgaris with 10% and 30% concentration on germination of seeds and growth of seedlings . The effect of these extracts on infection percentage of seeds decay and surface growth of Rhizoctonia solani . The results showed that the three extracts effected significantly to reduced percentage of seeds germination, acceleration of germination , promoter indicator , infection percentage of seeds decay and surface growth of R. solani especially in 30% concentration .

This is an empirical investigation of the tribal power in Iraq and its consequences on the socio-political system. A theoretical background concerning thestate kinship, tribe and tribal involvement in politics has been displayed with example of tribal power over people within the social context. Socio-anthropological method of data collection has been used, including a semi-structured interview with a sample of 120 correspondents. The outcome revealed that the feeble and corrupted state (government) play a vital role in encouraging the tribe to be dominant. The people of Iraq are clinging to the tribe regardless of whether they believe in it or not. Although they are aware that the tribe is a pre-state organisation and marred shape of ci

The government of Iraq states that despite the massive amounts invested in the power generating sector, the country has been plagued by power outages for more than three decades; One of the most common sources of the problem and significant impact on the waste of public funds in contractual processes. The Ministry of Planning issued the sectorial
specialized standard bidding documents (SSBD) of Design, Supply, and Installation of the Electromechanical Works (DSIoEW), which is primarily designed to support the Ministry of Electricity (MoE) by developing economic projects to improve the contractual process that led to raisings Iraqi electricity generation field. The research evaluates the impact of
applying the SSBD-DSIoEW for

حسن السيد عز الدين بحر العلوم العقد الاجتماعي والسلطة الشعبية عند الإمام علي (عليه السلام )

With the development of communication technologies, the use of wireless systems in biomedical implanted devices has become very useful. Bio-implantable devices are electronic devices which are used for treatment and monitoring brain implants, pacemakers, cochlear implants, retinal implants and so on. The inductive coupling link is used to transmit power and data between the primary and secondary sides of the biomedical implanted system, in which efficient power amplifier is very much needed to ensure the best data transmission rates and low power losses. However, the efficiency of the implanted devices depends on the circuit design, controller, load variation, changes of radio frequency coil’s mutual displacement and coupling coef

            Eight patients (3 male and 5 female) were treated in this study by Endovenous Laser Ablation (EVLA); Mathematical models are proposed to estimate the applied laser power and to assess the recovery period. The estimations of the applied laser power and recovery period in these models will be depended mainly on the diameter of the incompetent vein.  In addition, Excel Program was utilized to find the proposed models.  A 1470 nm diode laser up to 15W continuous power (CW) was used in the treatment of venous ulcers by EVLA procedure. Following up by duplex ultrasound was started in the 1st week after the first session until the vein is completely closed. The present study concluded that the relationship both between

With the advancement of modern radiotherapy technology, radiation dose and dose distribution have significantly improved. as part of Natural development, interest has recently been renewed by treatment, especially in the use of heavy charged particles, because these radiation types serve theoretical advantages in all biological and physical aspects. The interactions of alpha particle with matter were studied and the stopping powers of alpha particle with Bone Tissue were calculated by using Zeigler’s formula and SRIM software, also the Range for this particle were calculated by using Mat lab language for (0.01-1000) MeV alpha energy.

Gumbel distribution was dealt with great care by researchers and statisticians. There are traditional methods to estimate two parameters of Gumbel distribution known as Maximum Likelihood, the Method of Moments and recently the method of re-sampling called (Jackknife). However, these methods suffer from some mathematical difficulties in solving them analytically. Accordingly, there are other non-traditional methods, like the principle of the nearest neighbors, used in computer science especially, artificial intelligence algorithms, including the genetic algorithm, the artificial neural network algorithm, and others that may to be classified as meta-heuristic methods. Moreover, this principle of nearest neighbors has useful statistical featu