The research aims mainly to the role of the statement style costs on the basis of activity based on performance (PFABC) to reduce production cost and improve the competitive advantage of economic units and industrial under the modern business environment dominated by a lot of developments and changes rapidly, which necessitates taking them and criticize them to ensure survival and continuity.  The research problem is the inability of traditional cost methods of providing useful information to the departments of units to take many administrative decisions, particularly decisions related to the product and calculating the costs of the quality of the sound and the availability of the need and the ability to replace methods capa

A study were conducted to examinate the effect of organic and aqueous (Hot, Cold) Extracts from leaves of Duranta repens on the growth and activities of the following types of Bacteria:- Staphylococcus aureus,Streptococcus pyogens ,Escherichia coli,Klebsilla pneumonia, in addition to the yeast Candida albicans and the fungi Aspergullis niger ,Aspergulls flavus.The result showed that gram Positive Bacteria is more sensitive to the extracts than gram negative bacteria with Minimum inhibitory concentration (MIC) value (50,25,50,100)% and Minimum Bactericidal Concentration (MBC) value (100,50,200,100)% for all types Bacteria respectively . The most active extract against A.niger ,A,flavus was cold and hot aqueous extract from the leaves with d

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

The performance measures and traditional methods used in management accounting is no longer able to provide convenient to evaluate the performance of economic units in the modern manufacturing environment information، and so this information is more important and feasibility must be Mistohat of all the company's activities and functions، and it is a problem Find the inadequacy of information management accounting that contribute to meet the needs of the upper levels of management to cope with the problems resulting from the increased size and complexity of the business، and lack of management accounting information and methods used in the performance evaluation، which reflected negatively on the value chain activities and then on the

Oscillation criterion is investigated for all solutions of the first-order linear neutral differential equations with positive and negative coefficients. Some sufficient conditions are established so that every solution of eq.(1.1) oscillate. Generalizing of some results in [4] and [5] are given. Examples are given to illustrated our main results.

This investigation deals with the use of orange peel (OP) waste as adsorbent for removal of nitrate (NO₃) from simulated wastewater. Orange peel prepared in two conditions dried at 60C° (OPD) and burning at 500 °C (OPB). The effect of pH: 2-10, contact time: 30- 180 min, sorbent weight: 0.5- 3.0 g were considered. The optimal pH value for NO₃ adsorption was found to be 2.0 for both adsorbents. The equilibrium data were analyzed using Langmuir and  Freundlich isotherm models. Freundlich model was found to fit the equilibrium data very well with high-correlation coefficient (R²). The adsorption kinetics was found to follow pseudo-second-order rate kinetic model, with a good correlation (R²