The research aims to examine the integration effect among resource consumption accounting (RCA) system and the enterprise resource planning (ERP) on both costs reduction and quality improvement. The study questioner form distributed to two different respondents as the unit of analysis. The research reached various conclusions most important of which is the integration relationship can help solve the special difficulties in managing the economic unit data. Moreover, the integration provides a clear picture of the causal relationships between resources, resource quantities, and associated costs

Flexure members such as reinforced concrete (RC) simply supported beams subjected to two-point loading were analyzed numerically. The Extended Finite Element Method (XFEM) was employed for the treatment the non-smooth h behaviour such as discontinuities and singularities. This method is a powerful technique used for the analysis of the fracture process and crack propagation in concrete. Concrete is a heterogeneous material that consists of coarse aggregate, cement mortar and air voids distributed in the cement paste. Numerical modeling of concrete comprises a two-scale model, using mesoscale and macroscale numerical models. The effectiveness and validity of the Meso-Scale Approach (MSA) in modeling of the reinforced concrete beams w

Background: Masseter muscle is a jaw closing muscle of the mandible involved in Para functional habits; which include lip and cheek chewing, fingernail biting, and teeth clenching or bruxism which can be classified as awake or sleep bruxism. Patients with sleep bruxism are three to four times more likely to experience jaw pain and limitation of movement than people who do not experience sleep bruxism. The aim of this study is to measure the thickness of the masseter muscle in bruxist subjects and compare it with non-bruxist subjects by using sonography. Materials and Method: Forty Iraqi subjects with age ranged (20-40) divided into two groups according to the presence of bruxism. Clinical examination was made and masseter muscle thickness

In this paper we use non-polynomial spline functions to develop numerical methods to approximate the solution of 2nd kind Volterra integral equations. Numerical examples are presented to illustrate the applications of these method, and to compare the computed results with other known methods.

The use of antibiotics without prescription (self-medication) is growing globally and is associated with increased bacterial resistance, ineffective treatment and adverse reactions. This study aimed at assessing the practice of antibiotic self-medication in the Iraqi population. A cross-sectional study design was adopted in this work. The sample was comprised of 303 staff members from the non-medical colleges in Iraq. An online questionnaire was distributed between the 29^th of June to the 14^th of September 2021 to collect data including socio-demographic characteristics and questions about antibiotic self-medication. Most of the participants had a university degree and a moderate monthly income. The majority (88%) h

Background: In the present study used device jet plasma needle with atmospheric pressure which  generates non thermal plasma jet to measure treatment potent with plasma against pathogenic bacteria  founded  in UTI  was inactivated with plasma at 10 sec,

Objective:. This work included the application of the plasma produced from the system in the field of bacterial sterilization , where sample of Gram- negative bacteria (Escherichia coli) were exposed to intervals (1-10)second . Midstream Urine samples swabs were obtained from patients with urinary tract infections.

Type of the study: Cross -sectional study.

Methods: The work were used i

Mental systems in ontological discourse turned into deliberative systems, derived from the non-coordinated thought that motivated ontological discourse, as an incomplete thought, after it became close to reason; Between creation and prevention, between reasoning and creation, between submission and ambition, the result of an interconnected entity that slays one another from one another, and intersects with one another, to produce a special pattern each time, completely different from its predecessor or to provide a path for the coordination of others, which is outside the linguistic event, or part From it, signs and marks, produced to a large extent M., and united the signs; to return again in a circular and rotational movement to produc

Stability of laminated plate under thermal load varied linearly along thickness, is developed using a higher order displacement field which depend on a parameter “m”, whose value is optimized to get results closest to three-dimension elasticity results. Hamilton, s principle is used to derive equations of motion for laminated plates. These equations are solved using Navier-type for simply supported boundary conditions to obtain non uniform critical thermal buckling and fundamental frequency under a ratio of this load. Many design parameters of cross ply and angle ply laminates such as, number of layers, aspect ratios and E1/E2 ratios for thick and thin plates are investigated. It is observed that linear and uniform distribution of

Aim This study is an overview of NPEV investigated during AFP surveillance programs for the period 2010–2017 in Iraq. Methods Stool samples from 4296 AFP cases and 2933 healthy contacts among children less than 15 years of age were processed for virus isolation as a part of AFP surveillance for the Global Polio Eradication Program in Iraq at National Polio Laboratory. NPEV detection was performed by virus isolation on cell culture according to WHO recommendations. Results The NPEV isolation rate was 14% of total AFP cases and 14.5% of healthy contacts. The infection rate was higher in males than females with a male/female ratio of 1.5: 1. The highest NPEV infection rate was observed among the children aged 1-2 years and decrease significa