Abstract:

                    This research aims to apply the Performance Focused Activity Based Costing System in the consultant office of Al-Khwarizmi College of Engineering at the University of Technology for the purpose of measuring the cost of consulting services provided by these offices in order to reduce costs and their reflection in achieving profits. For the purpose of calculating costs accurately, and to test the hypothesis of the research, the research was applied in the office of the consultant of the College of Engineering Al-Khwarizm - University of Baghdad through the financial statement

This research is aiming  to analyze the impacts of the current budget in Iraq by using  the Government Finance Statistics Manual (GFSM) , the research is based on hypothesis: (There is an impact on the using of the Government Finance Statistics Manual (GFSM) In public budget in Iraq) .This hypothesis was demonstrated by using the questionnaire, a number of conclusions were reached, the most important being the lack of terminology adopted in the government accounting system and the Iraqi financial and accounting manual as a result of their adoption of the monetary basis for the lack of accounting terminology that meets t

Tax information system is one of the most important means that help the tax administration to reach the real income of the taxpayer, and the problem of research came in the General Authority for Tax ,The next question (Does the control carried out by the Central Bank on foreign remittances to reach the real income of the taxpayer). The research is gaining importance by focusing on the Central Bank's control over foreign remittances, and how to use this control to finance the tax information system. The relationship between the Central Bank's control over foreign remittances and the tax information system.The study has reached a number of recommendations, the most important of which are the following: The work of an integrated information

The current research aims to first - reveal the social repercussions of COVID-19 on women A - The impact of the epidemiological crisis on the social structure of the family B - Psychological and social pressures that women are exposed to during the Covid pandemic C - Social isolation resulting from the injury of a member Second - Understanding the health consequences of COVID-19 on women A- Mechanisms of differentiation in the treatment of Covid-19 treatment, home or hospital As for the limits of the research, the current research is determined by some private universities of students, female employees and teaching staff in Karkh district, which number eight (Al-Hikma, Al-Farahidi, Al-Farabi, Tigris, AlTurath, Al-Rashid, Al-Mashreq, Al-Nuso

As we have said that the reasons for abortion are many and varied them to be for
the purpose of treatment or the protection of the mother of the loss or that the abortion
of an act intended purpose of birth control or other reasons is the statistics that are
spread in the world that about 50-60 million abortions annually in the world If this
abortion criminal who is loss of the lives of fetuses and a disgrace to the preachers to
the progressive and liberal, secular, and because they were not able to maintain
human life after leaving the obligation to approach Islam and because life support is
the highest things, which is one of the necessities of the five obligatory street
maintenance came verses warn those who un

The present study develops the sorption model for simulating the effects of pH and temperature on the uptake of cadmium from contaminated water using waste foundry sand (WFS) by allowing the variation of the maximum adsorption capacity and affinity constant. The presence of two acidic functional groups with the same or different affinity is the basis in the derivation of the two models; Model 1 and Model 2 respectively. The developed Bi-Langmuir model with different affinity (Model 2) has a remarkable ability in the description of process under consideration with coefficient of determination > 0.9838 and sum of squared error < 0.08514. This result is proved by FTIR test where the weak acids responsible of cadmium ions removal

Kamil, S.H. 2024. Effects of Aqueous and Alcoholic Extracts of Lemongrass, Cymbopogon citratus on Some Biological Aspects of the Fig Moth, Ephestia cautella. Arab Journal of Plant Protection, 42(3): 377-381. https://doi.org/10.22268/AJPP-001245 This study evaluated the effects of aqueous and ethanolic extracts of lemongrass on the third instar larvae of the date moth Ephestia cautella Walker (Lepidoptera: Pyralidae). The results obtained showed that there were toxic effects of aqueous extract, which produced the highest mortality rate of 43.35% at 5% concentration72 hours after treatment, whereas the lowest mortality rate of 17% was obtained at 0.5% concentration, 72 hours after treatment. The LC50 was 0.082%. The results indicated

A field trial was conducted at Abu-Ghraib research station , Baghdad , Iraq . The objectives were to study the effect of nitrogen fertilizer and planting space on the performance of rape seed. A split-plot in a randomized complete of block design with three replications were used. Five levels of nitrogen fertilizer ( 120,160,200,240,280 Kg / ha ) were assigned to main plots, where as planting space in sub-plots. The result obtained confirmed that 280,240 kg / ha nitrogen maximized seed yield 1.830 , 1.773 ton/ha, oil yield,0.843,0.824 ton/ha .Results showed that planting space 30 cm produced the highest seed yield 1.90 ton / ha and oil yield , 0.884 ton / ha . Interactions between nitrogen fertilizer and p

Nowadays nanoparticles are used in many fields of life all over the world, and there are numerous ways to obtain them: chemical, physical and biological processes. In recent times, the biological method for the synthesis of nanoparticles associated with using plant extract is widely spread. Optimal conditions for synthesis of silver nanoparticles using aqueous seeds extract of Myristica fragrance were highlighted in this research, such as type of plant extract, weight of extracted plant material, volume ratio of plant extract to AgNO3 and temperature of reaction. The study proved that the optimal status for AgNPs synthesis by using 10 g of M. fragrance seeds powder were added to 100 mL boiled distilled water, then homogenized and filt