The research aims to identify the importance of using the style of the cost on the basis of activity -oriented in time TDABC and its role in determining the cost of products more equitably and thus its impact on the policy of allocation of resources through the reverse of the changes that occur on an ongoing basis in the specification of the products and thus the change in the nature and type of operations . The research was conducted at the General Company for Textile Industries Wasit / knitting socks factory was based on research into the hypothesis main of that ( possible to calculate the cost of activities that cause the production through the time it takes to run these activities can then be re- distributed product cost

Picasso ceramics represented illuminated sign in ceramic art and excelled in accord ceramic art dimension aesthetically, and put it in a new prospects, despite the simplicity of the forms turn into a magical images and multiple interpretations.
So the search deliberately to choose purposive (37) samples divided into four groups, as follows: -
A flat shapes / palets or saucers / the vases /modified vases .
benefiting from indicators were spawned from literature ,to analyzing samples within the totals for the identification systems act forming art work`s:-
(1)Picasso's ceramic work product of a deliberate process represented a capacity of technical experience, and formal
(2)The system configuration in the ceramic art works c

Socio-scientific issues provide a great platform to both engage students in scientific topics and assess their understanding of scientific concepts. Nancy R. Singer, Amy Lannin, Maha Kareem, William Romine, and Katie Kline report on the STEM Literacy Project, a three-year National Science Foundation grant that aimed to improve STEM teachers’ knowledge and integration of literacy in their classrooms. They describe teachers’ professional learning, scenario-based assessments and other strategies they incorporated in their STEM classrooms, and how writing enables students to understand real-world issues.

        In this study the design and installation of evaporative air cooler was carried out using completely outdoor air (fresh air) according to two stage evaporative cooling principle. The laboratory equipment was installed by designing and manufacturing a cross flow plate heat exchanger, where aluminum plates used for this purpose with dimensions (50 × 30 × 40 cm). The surfaces of heat exchanger were covered by sawdust from wetted channels side, to increase the percentage of wetting these surfaces and hence improve the performance and efficiency of air cooler.

        An experimental study was carried out to estimate the performance of cooling system, where som

The charge transfer at C23H17F8N8O2PRu, C44H30BF4N5O4Ru, C56H52CL5N5OOsP2 and C76H88F80N24O11P10Ru4 nitrosyl complexes are investigation and studies theoretically using the quantum consideration. Charge transfer behavior largely rely to the electric properties of nitrosyl complexes system whose depending on the main important parameters for the transmission rate constant such that: orientation transition energy, overlapping coupling coefficient, driving force energy, height barrier and Temperature T (K). Data results have been evaluated using a MATLAB program. Results show that rate of charge transfer increases due to increases the orientation transition energy.

In this paper, the method of estimating the variation of Zenith Path Delay (ZPD) estimation method will be illustrate and evaluate using Real Time Kinematic Differential Global Positioning System (RTK-DGPS). The GPS provides a relative method to remotely sense atmospheric water vapor in any weather condition. The GPS signal delay in the atmosphere can be expressed as ZPD. In order to evaluate the results, four points had been chosen in the university of Baghdad campus to be rover ones, with a fixed Base point. For each rover position a 155 day of coordinates measurements was collected to overcome the results. Many models and mathematic calculations were used to extract the ZPD using the Matlab environment. The result shows that the ZPD valu

In this work; Silicon dioxide (SiO2) were fabricated by pulsed
laser ablation (PLA). The electron temperature was calculated by
reading the data of I-V curve of Langmuir probe which was
employed as a diagnostic technique for measuring plasma properties.
Pulsed Nd:YA Glaser was used for measuring the electron
temperature of SiO2 plasma plume under vacuum environment with
varying both pressure and axial distance from the target surface. The
electron temperature has been measured experimentally and the
effects of each of pressure and Langmuir probe distance from the
target were studied. An inverse relationship between electron
temperature and both pressure and axial distance was observed.

In this research we assumed that the number of emissions by time (𝑡) of radiation particles is distributed poisson distribution with parameter (𝑡), where  < 0 is the intensity of radiation. We conclude that the time of the first emission is distributed exponentially with parameter 𝜃, while the time of the k-th emission (𝑘 = 2,3,4, … . . ) is gamma distributed with parameters (𝑘, 𝜃), we used a real data to show that the Bayes estimator 𝜃 ∗ for 𝜃 is more efficient than 𝜃̂, the maximum likelihood estimator for 𝜃 by using the derived variances of both estimators as a statistical indicator for efficiency

 The relative strength index (RSI) is one of the best known technical analysis indicators; it provides the speculators by prior signals about the future stock’s prices, and because the speculations in shares of companies which listed in the Iraq Stock Exchange have a high degree of risk, like risk of shares prices felling, so the speculators became committed to use some methods to reduce these risks, and one of these methods is the technical analysis by using the relative strength index (RSI) which enable the speculators of choosing the right time for buy and sell the stocks and the right time to enter or leave the market by using the historical rice data. And from here the problem of the research formulated as “Is the using of

Abstract

                  The study aimed to prepare a practical guide for procedures for auditing the strategies of municipal institutions in achieving sustainable development by adopting the idea of ​​the audit matrix through which a classified report is prepared according to the dimensions of sustainable development, by preparing a specialized audit program for the purpose of auditing strategies for achieving sustainable development and emptying the results of the application of each of the paragraphs The program in the audit matrix that was prepared for the purpose of determining the impact of each observation and linkin