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

    Shiranish has been studied at Hijran section near Erbil city, NE Iraq. Fifty two thin-sections were prepared to study them under polarized microscope, to determine the petrographic component, organic content and digenetic processes. Rock units subdivided into four rock beds, as follows: dolostone, foraminiferal biomicrite, poorly washed biomicrite and micrite. Vertical succession of Shiranish Formation refers to off-shore quite marine environment.

Abstract We have been studied and analysis the electronic current at the interfaces of Au/PTCDA system according to simple quantum mode for the electronics transition rate due to postulate quantum theory. Calculation of electronic current were performed at interface of Au/PTCDA as well as for investigation the feature of electronic density at this devices. The transition of electronic current study under assume the electronic state of Au and PTCDA were continuum and the states of electrons must be closed to energy level for Au at Fermi state, and the potential at interface feature depended on structure of Au and PTCDA material. The electronic transition current feature was dependent on the driving force energy that results of absorption ene

This study aimed to evaluate the sustainable efficiency and calculate the sustainable value, opportunity cost and revenue to cost of potato production farms in Baghdad Governorate. Data were collected from a random sample of 102 spring potato producers in Baghdad governorate for the year 2022, the value-added function was estimated using three levels: economic (seeds and space), and social (education level), while environmental represented by (residual and volatile of nitrogen). Effective resources were calculated to extract the sustainability value- SV appeared on an average of 18023.15 thousand Iraqi dinars. Positive relationship with residual nitrogen and productivity, and Inverse relationship to the amount of volatile nitrogen.

Heat transfer process and fluid flow in a solar chimney used for natural ventilation are investigated numerically in the present work. Solar chimney was tested by selecting different positions of absorber namely: at the back side, front side, and at the middle of the air gap. CFD analysis based on finite volume method is used to predict the thermal performance, and air flow in two dimensional solar chimney under unsteady state condition, to identify the effect of different parameters such as solar radiation. Results show that a solar chimney with absorber at the middle of the air gap gives better ventilation performance. A comparison between the numerical and previous experimental results shows fair agreement.

Objective: To assess the fear of laboring women regarding the delivery on themselves and their
newborns.
Methodology : A descriptive study was conducted on (100) pregnant women who where admitted to
labor room in Al- Yarmock Teaching Hospital/Maternity Units, Fatima Al- Zahra and Ibn-Al Baladi
Maternity and Pediatric Hospital. The questionnaire was consisted of pregnant women
socio-demographic data, reproductive data and fear items of labor. Data were collected by using a
questionnaire format, through interview technique and reviewing pregnant records, descriptive and
inferential statistical procedure were used to analyze the data.
Results: The main results of the study revealed a high mean of scores with moderate

Academic Buoyancy of High School students at the Distinguished Schools