There are many problems facing the economic entities  as a result of its mass production &variation of its products  , the matter which had  increased the need & importance of cost accounting which is regarded a main tool for the managerial control.

The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management  with required information to perform its functions by the best use& way.

This research aims to determine  the standard cost for the  direct material for oil extraction activity by applying it in the north oil company.

The tremendous benefits of using cellular phones, which began to increase and unprecedented spread worldwide last decade, were accompanied by harmful effects on the environment due to the increase in electromagnetic radiation (EMR) which be emitted from mobile phone towers. This effect on humans, animals, and plants, which is considered a form of environmental pollution, was sensed by developed countries and Environmental protection organizations. These countries have established restrictions and enacted laws to reduce their negative impact on living beings. The field survey included six major hospitals and 38 schools were distributed over the central neighbourhoods in Al-Najaf city. The results showed that power density (PD) measurement

level of effectiveness of Glutathione - S - Transferees (GST), Glutathione peroxides (GPX),Malondialdehyde (MDA) the product of lipid peroxidation and some trace elements ( zinc,seleinum,iron ,copper ) had been measured in sera of (50) women with breast disease.which had been divided to : Control group (25),The first group (A) benign breast tumors (25),the second group (B) breast cancer (25). The results showed a clear moral high level of Glutathione - S - Transferees (GST), Glutathione peroxidase (GPX) , and Malondialdehyde (MDA) level in breast cancer group while a slight increase were observed in the levels of these enzymes and(MDA) in benign breast group. A significant reduction was evident in the levels of selenium and zinc

         The living urban space is considered one of the most important elements of the success of modern cities, and it is the first mental image that is formed by people (residents and visitors) of the city , a measure of the frequency, presence and interaction of people in the spaces is an indication of the city's vitality, well-being and economic strength .

The occupation of the city of Mosul before the terrorist ISIS in 2014 and the subsequent liberation operations and the end of the war in 2017 had a great impact on the destruction of the old city on the right side and the death of its urban spaces due to the abandonment of people to it, especially the area (Al-Midan and Al-Qalayaat),

As long as the place in which a person lives has a meaning and temporal dimensions , memory is the main axis of these dimensions , today , city centers and old historical sectors of cities are abandoned , and began to turn into slums , the contradiction between old and historical sectors led cities to lose their identity while people lost their sense of belongingness to the old sectors where their ancestors used to live . The old city of Hilla used to have social , historical and cultural role on determining the identity . The study problem can be summarized as the ( lack of studies regarding the impact of historical memory related to Hilla old city on social and cultural mobility ) , the study hypothesis claims that the social , histori

Thirty six bacteria were isolated from various sourcesc (soil, starch, cooked rice and other foods) and subjected to a series of primary screening tests to obtain the optimal isolation to production of amylase. The volume of producing zone by logal indicator for (Seven) isolates of the secondary screening by measuring the enzymatic activity and specific enzymatic activity. The isolate A4 was found to be the most efficient for production of amylase. Then this isolate was diagnosed through microscopic, vitek 2 system technique. in addition by gentic diagnesis through gene 16s of the genes nitrogen bases by use the polymerase chain reaction (PCR) which reached 1256 bases. In comparison to the available information at the National Center for

Objective(s): assessment of  the health follow up and weight control for women with osteoporosis and find out the relationship between their health follow up and weight control and their socio-demographic characteristics.

Methodology: A descriptive study was conducted on women with osteoporosis for the period of September, 26^th 2020 to Jun, 20th 2021. Non- probability (convenient) sample of (70) women with osteoporosis selected from (5) Private Clinics for Joints and Fractures in Baqubah City. A questionnaire was designed though extensive review of literatures and it consists of three parts: the first part includes women’s socio demographic characteristics, the second part inclu

The study aimed to test the hypothesis of Caldor to estimate the relationship between industrial production and GDP growth in Iraq using with Integration Framework  and to determine the causal relationship in the short and long term using the error correction vector model for the period 1990-2016. the results showed a long-term equilibrium relationship between GDP and industrial output, while Ganger causality tests showed a causal relationship in the long run of GDP to output Subliminal thus illustrated the extent of the recession suffered by the industrial sector, which is supposed to be the driving force of the economy and the development and expansion of the productive base of the industry, so this study recommends attent

Background: The vaginal microbial ecosystem stability preclude many other organisms but sometimes the vaginal micro biota is disturbed and this cause change in the normal

balance causing symptoms of vulvuvaginitis like abnormal or increased vaginal discharge, redness and itching.

Objective: To prove C. albicans presence in their vagina clinically and laboratory by culture of vaginal swab on two media.

Type of the study: This study is a case control study

Methods: This study is a case control study in which 100 clinically patient women admitted to maternity hospital in kalar city and khanaqin hospital during the pe