The research aims to achieve market share requirements and reach the targeted competitive price through the application of management accounting techniques represented by continuous improvement technique and target costing under an Activity Based Cost (ABC) system and Activity Based Management (ABM), In Muthanna Cement Company to reach the rationalization of the cost of the product and maintain the required quality and improve the profitability of the company.

The problem of research has emerged in the inability of local firms to enter into effective competition with other companies operating in the same economic sector, Because of the high cost of its products, Which led to the sale of the product at prices below its cost, and t

The aim of our current study was to identify the effect of particulate matter of both types (PM2.5 and PM10) resulting from hookah smoking on the hemopoietic system of workers (smokers) in closed cafes. This study included six stations (cafes) on the Rusafa side of Baghdad city and conducted a blood test that included a complete blood count (CBC). A multifunctional air quality detector measured both types of particulate matter in the morning and evening. The study included 30 men (workers and smokers) and 30 men (non-smokers), whose ages ranged from 20 to 40 years. The study found that smokers had an increase in white blood cells and red blood cells, as well as an increase in the percentage of hemoglobin (HGB), hematocrit (HCT), the mean co

This study aimed to identify the effect of resistance training on the biomechanics and accuracy of serve receiving skills in volleyball. The research community was composed of 26 young volleyball players of Baghdad volleyball clubs. A total of 4 players were selected for the preliminary experiment, while 14 participants were recruited as the main sample for the study. In the present study, a set of resistance exercises were designed by the researchers for the volleyball players of the sample. Exercises were performed by the sample participants during the course of study. The biomechanical variables considered in the present study were: Preparation moment (shoulder joint angle, hip angle, knee joint angle), moment of pr

This study was carried out to evaluate the antioxidant activity of Iraqi sumac seeds (Rhus coriaria. L) (Anacardiaceae). Total phenolic compounds and flavoniods were determined in three different sumac seed extracts (SSE) (aqueous,ethanolic and methanolic extract). For extraction Antioxidant activity of SSE were evaluated by various antioxidant assays, including total antioxidant capacity, reducing power,by using 1,1-diphenyl-2-picryl hydrazyl (DPPH) radical scavenging, nitric oxide scavenging, Hydroxyl radical scavenging, and metal ion chelating activities. These various antioxidant activities were compared with ascorbic acid as a standard antioxidant.The results showed that the three(SSE), contained large amounts of phenolic and flavonio

The aim of this project was to study the in vitro effect of antineoplastic drugs (vincristine and vinblastine) on mice spermatozoa. Eighteen adult (age 8-9 weeks) male mice were divided into three groups equally. The animals in each group were slain by cervical dislocation, the testes were removed and two tails of epididymides isolated. Spermatozoa were obtained from the two tails of epididymides by mincing in 500 µl TCM-199.The first group non-treated (unadded) as a control group, second group added 10 µg/ml of vincristine to TCM-199 and the third group added 10 µg/ml of vinblastine to TCM-199. After 10 minutes from added of vincristine and vinblastin measured the following test: spermatozoa activity, percentage dead spermatozoa and mor

The aim of the research was to prepare Pilates exercises using the barrel ladder apparatus and to identify the effect of Pilates exercises on agility, coordination, and motor sequences of third-year female students in artistic gymnastics. The researcher adopted the experimental method to achieve the objectives of the study and to verify its hypotheses, as it is suitable for the nature and problem of the research. In selecting the research population, the researcher carefully chose the sample using a purposive method, clarifying its elements and constituent units. The research population consisted of third-year female students at the College of Physical Education and Sports Sciences for Women / University of Baghdad, with a total of 20 stud

Abstract 

In the present study, composites were prepared by Hand lay-up molding. The composites constituents were epoxy resin as a matrix, 6% volume fractions of glass fibers (G.F) as reinforcement and 3%, 6% volume fractions of preparation natural material (Rice Husk Ash, Carrot Powder, and Sawdust) as filler. Studied the erosion wear behavior and coating by natural wastes (Rice Husk Ash) with epoxy resin after erosion. The results showed the non – reinforced epoxy have lower resistance erosion than natural based material composites and the specimen (Epoxy+6%glass fiber+6%RHA) has higher resistance erosion than composites reinforced with carrot powder and sawdust  at 30cm , angle 60

Maulticollinearity is a problem that always occurs when two or more predictor variables are correlated with each other. consist of the breach of one basic assumptions of the ordinary least squares method with biased estimates results, There are several methods which are proposed to handle this problem including the  method To address a problem  and  method To address a problem , In this research a comparisons are employed between the biased   method and unbiased   method with Bayesian   using Gamma distribution  method  addition to Ordinary Least Square metho

The present study aims at finding out the (effect of the Caroll’s pattern on the second intermediate class pupils' achievement in geography)

The partial experimental design of two groups, experimental and control, with pre-post tests is used. The sample is represented in (74) female pupils. The sample is divided into two groups (38) experimental group and (36) control one. The sample is selected from first intermediate  class pupils    ( Am Salama Secondary School for girls) \ Baghdad\ Al-karkh-1, for academic year 2015-2016.

The researcher has equalized the two groups in several variables: the previous achievement tests, intelligence, age in months, the scor