With the advent of the globalization, the rapid development in technology and the intensity of competition companies attemptto maintain competition advantages and retain customers. The traditional methods in managerial accounting become irrelevance to achieve the objectives of these companies especially with the rapid changes in modern manufacturing environment .Thus there is a need to new tools in accounting such as lean accounting, which is considered as a costing method that support creating value for the customer by costing the entire value stream, eliminating waste in the accounting process, reduced lead time, improved quality, lowered time delivery and increased available capacity. Using value stream focuses not only on the waste&n

This research examines the scientific impact of Al-Hafiz Sharaf al-Din al-Damiati, who descended from a famous scholarly family known as (Al-Damiati) in reference to the city of Damietta in Egypt. This family was distinguished by producing scholars and writers during the Ayyubid and Mamluk eras, the most prominent of whom was Sharaf al-Din. He was preceded by a scholar of no lesser scientific stature, Shams al-Din al-Damiati (d. 693 AH), who was famous for his knowledge of the science of readings. Sharaf al-Din al-Damiati was famous for his mastery of the science of hadith and genealogy. The political situation that prevailed during his era was represented by the occupation of the city of Baghdad in 656 AH/1258 AD, the end of the Abbasid Ca

The research aimed at designing teaching program using jigsaw in learning spiking in volleyball as well as identifying the effect of these exercises on learning spring in volleyball. The researchers used the experimental method on (25) students as experimental group and (27) students as controlling group and (15) students as pilot study group. The researchers conducted spiking tests then the data was collected and treated using proper statistical operations to conclude that the strategy have a positive effect in experimental group. Finally, the researchers recommended using the strategy in making similar studies on other subjects and skills.

This in vivo study was conducted to investigate the effect of different concentrations of ozonated water on experimentally skin infection with some of bacterial isolates (Pseudomonas aeruginosa and Staphylococcus aureus ) which Showed dermal infection in experimental animals after 48 hours of exposure to these Microorganisms. Results revealed that ozone has the power to accelerated the healing process depending on the perfect concentration of ozonated water used and the severity of infection & nature of causative agent , in which the recovering period was 7 days for the infection caused by P. aeruginosa and 5 day for S.aureus by using the concentration 60 µg/ml . Results also indicated in this study the stimulated effect of O

Asthma is a chronic respiratory disorder in which immunological and structural cells play a role. The limits of conventional medicines necessitate the development of innovative therapeutic techniques for asthma. In the present study, we investigated the possible protective effect of cinnamic acid (CA) on ovalbumin-induced asthma in a mouse model. Sixty albino male mice BALB/c type weighing (20-30) grams were chosen at random and divided into five groups each one contains 12 animal: Group I: PBS/liquid paraffin control. Group II: asthma model group. Group III: cinnamic acid control group; mice received cinnamic acid (50 mg/kg) in liquid paraffin orally by gavage. Group IV: asthma model / group of (25 mg / kg) cinnamic acid; mice received

In spite of the disappearing of a clear uniform textbook for teaching ESP at different departments and different colleges in both scientific and humanistic studies, the practitioners at those departments and colleges have to teach translation as one of the important requirements to pass the English language exam. The lack of defined translation activities is a noticeable problem therefore; the problem of teaching translation is diagnosed in that the students lack the ability to comprehend the text in English language and other translation knowledge and skills.

The study aims to suggest a translation strategy and then find out the effect of the translation strategy on ESP learners’ achievement in translation. A sample of 50 stud

Epilepsy is the most common neurological disorder after Alzheimer and other cerebrovascular diseases. Antiepileptic drugs (AED's) are one of the most important methods to prevent epileptic seizers. Antiepileptic drugs can cause damage to the liver which is the largest and most important glandular organ in the body with many other drugs. Carbamazepine (CBZ) is a known anticonvulsant that is widely used and known for a decade, it was used to treat trigeminal neuralgia, bipolar disorder and epilepsy and it can cause hepatotoxicity. In this study female white mice received CBZ suspension at a dose of 20 mg/kg/mouse via gastric gavage for 30 days, tissue samples were collected for scanning electron microscopy. We observed the adverse effects of

This research shows the experimental results of the bending moment in a flexible and rigid raft foundation rested on dense sandy soil with different embedded depth throughout 24 tests. A physical model of dimensions (200mm*200mm) and (320) mm in height was constructed with raft foundation of (10) mm thickness for flexible raft and (23) mm for rigid raft made of reinforced concrete. To imitate the seismic excitation shaking table skill was applied, the shaker was adjusted to three frequencies equal to (1Hz,2Hz, and 3Hz) and displacement magnitude of (13) mm, the foundation was located at four different embedment depths (0,0.25B = 50mm,0.5B = 100mm, and B = 200mm), where B is the raft width. Generally, the maximum bending

Background: Hemoglobin A1c (HbA1c) is a widely used test for glycemic control. It is done for chronic kidney disease (CKD) patients. Renal disease is accompanied by thyroid abnormalities, which affect HbA1c, especially in those taking erythropoiesis-stimulating agents (ESAs). We aimed to find the effect of thyroid dysfunction on HbA1c in hemodialysis patients taking ESAs and those who do not. Materials and Method: Fifty six patients were included in this study, which was done between September 2017 and June 2018, in Baghdad Teaching Hospital. Thyroid stimulating hormone, free T3, free T4 and HbA1c measurements were done. The patients were divided into 2 groups; those who took ESAs and those who did not, then they were subdivided into those

to evaluate the effect of various Nd:YAG frequency doubled laser parameters on the acid
dissolution and the progression of in vitro caries like lesions in human enamel.
Materials and Methods: Human extracted caries free upper first premolar teeth were collected for
this study. The irradiated teeth were divided into two groups. The first group was irradiated with
continuous Nd:YAG laser radiation, and the second group was irradiated with chopped Nd:YAG laser
radiation. For the first group, power and exposure time were changed while for the second group
power and number of pulses were changed. The spot diameter was kept constant for all the samples.
Results: using 1.5 W and 3 seconds (exposure time), best results among