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
... Show MoreThe best means and ways to develop an athlete's physical and skill capabilities, and among these means is the use of training aids that help develop some bio-kinetic abilities, and prepared exercises have had an important role in improving athletic performance in badminton, where the player must possess physical fitness, explosive power, and strength. Characterized by speed as well as accuracy, awareness, and focus while playing on the court, the badminton player must be physically fit through a continuous movement of small and large muscles to achieve good performance, which requires special physical abilities and skills, and the most important of these bio-kinetic abilities are agility, coordination, and measuring the coordination
... Show MoreCrime is one of the most severe challenges facing States, and strives to find preventive measures, reduce its seriousness, and prevent them; due to developments, crimes have increased, and emerging new patterns of crimes, there is an urgent need to prevent crimes and reduce their effects. Modernizing its punitive system and diverting it to correctional rehabilitative justice to redress the prejudice caused by the crime and rehabilitate the convicted person by using alternative measures to short-term imprisonment. This research emphasizes alternative sanctions' value to minimizing short-term imprisonment penalties and their impact on societal security through several goals like, the negative consequences, justifications, and alternatives
... Show MoreThe present study aimed to investigate the possible production of Thioflavin T and the effect of NaCl concentrations and growth phases on the growth rate, doubling time and proline of C. saipanensis N. Hanagata (Scenedesmaceae, Shaerophleales). The alga was cultured in BG 11 medium and six NaCl concentrations were used in the experiments during different growth phases. The results have unveiled the presence of Triflavin T in the alga. The study results showed a growth rate decrease at all NaCl concentrations except in control treatment, while the doubling time, was recorded highest value (14 days) at the NaCl concentration of 0.08 M. The highest value of Proline (0.509 mg. Lˉ¹) was recorded at the treatment of 0.08 M of NaCl and recorded
... Show MoreThe current world seeks to supply the most of the fruits of human knowledge and tries hard to search for the most important scientific facts, programs, means and advanced devices in various fields, including the sports field, and among these means is the use of various and advanced training devices and programs for the purpose of achieving the desired goal, which is to reach the desired level, the basketball game is one of the sports that need high technology in training according to scientifically studied principles because it is one of the games that relate to the abundance of its variables, composition and speed of change, all of which require a technical and high training depth and the players ’possession of different physical charact
... Show MoreIn this work, the effect of aluminum (Al) dust particles on the DC discharge plasma properties in argon was investigated. A magnetron is placed behind the cathode at different pressures and with varying amounts of Al. The plasma temperature (Te) and density (ne) were calculated using the Boltzmann equation and Stark broadening phenomena, which are considered the most important plasma variables through which the other plasma parameters were calculated. The measurements showed that the emission intensity decreases with increasing pressure from 0.06 to 0.4 Torr, and it slightly decreases with the addition of the NPs. The calculations showed that the ne increased and Te decreased with pressure. Both Te and ne were reduced by increasing
... Show MoreMany studies and researches related to the audio and visual medium have shed light on the creative process that has taken place through them as well as the aesthetic and artistic creation and have dealt with many fields of knowledge and creativity in this field of art, which managed to study and follow its intellectual and technical tools for creating achievements through this medium, in its forefront come the elements of the cinematic language, which is characterized by possessing multiple features of aesthetic and semantic employment to reach the recipient as it is a tool of the artistic expression that gives the material it deals with aesthetic and intellectual dimensions from various aspects. "The artistic expression cannot be achiev
... Show MoreThe impact of mental training overlap on the development of some closed and open skills in five-aside football for middle school students, Ayad Ali Hussein, Haidar Abedalameer Habe