The research aims to apply one of the techniques of management accounting, which is the Quality Function Deployment(QFD) on the Pepsi product in Baghdad Soft Drinks Company and to determine the technical requirements objectively that have been applied in practice in Baghdad Soft Drinks Company / a private shareholding company, as it focuses on meeting the quality requirements and achieving positive quality to provide a product It meets the requirements of current and future customers, hence the importance of research that indicates that the Quality Function Deployment(QFD) is a useful tool to develop the requirements of new products, being a design process driven by customers through their voices, and thus contribute to achieve a competi

A pulsed (TEA-0O2) laser was used to dissociate molecules of silane ethylene (C2I-14) and ammonia (NH3) gases, through collision assisted multiple photon dissociation (MPD) to deposit(SiC i_xNx) thin films, where the X-values are 0, 0.13 and 0.33, on glass substrate at T,----648 K. deposition rate of (0.416-0.833) nm/pulse and thickness of (500-1000)nm .Fourier transform infrared spectrometry (FT-IR) was used to study the nature of the chemical bonds that exist in the films. Results revealed that these films contain complex networks of the atomic (Si, C, and N), other a quantity of atomic hydrogen and chemical bonds such as (Si-N, C-N, C-14 and N-H).Absorbance and Transmittance spectra in the wavelength range (400-1100) nm were used to stud

تتبلور فكرة البحث حول التوصل لنوع العلاقة التي تربط التعليم الالكتروني خلال جائحة كورونا برفع المهارات التكنولوجية للأساتذة والطلاب، وتبرز أهمية البحث في ان نجاح الوصول لهذه العلاقة يمكن الإفادة منها في تغيير منهجية تطوير المهارات التكنولوجية مستقبلا وذلك باعتماد الجوانب التطبيقية الفعلية بدلا من الدورات وورش العمل والتي قد لا تضاهي الطريقة العملية في رفع مستوى المهارات المختلفة سواء التدريسية او التكنو

ObjectiveIs to study the causes of bloody diarrhea in in (50)cases (37%) , Shigella spp in (25) cases (18% and
children under five years of age and to clarify their relations Campylobacter jejuni Icases only (0.75%)
to the type offood and mothers educational level ConciusionBloody diarrehea is common in children under
methods Ahospital based study was carried out at tikreet 5years age who were admitted to Tikreet Teaching Hospital
teaching Hospital in Tikreet city on 133 children who were in Tikreet city , There is astrong positive relationship
admitted to the hospital with bloody diarrehea their ages between the occurrence of bloody diarrehea and the type of
range between one month -5years. The period study is from foo

Background: Pervasive Developmental Disorder (PDD) is a term refers to the overarching group of conditions to which autism spectrum disorder (ASD) belongs .

Objective: This study was designed to determine the existing behavior of children with autism in dental sitting, the behavior improvements in recall dental visits and evaluate the improvement in oral hygiene with using specific visual pedagogy chart.

Type of the study: Cross-sectional study.

Methods: Forty children of both genders, ages ranged from 4 – 6 years having primary teeth only were selected whose medical history included a diagnosis

Background: First six to twelve months after initial urinary tract infection, most infections are caused by Escherichiacoli, although in the first year of life Klebsiella pneumoniae, Pseudomonas, Enterobacter spp andEnterococcus spp, are more frequent than later in life, and there is a higher risk of urosepsis compared with adulthood

Objectives: To determine the prevalence of bacterial isolates from Urinary Tract Infections of children at a children hospital in Baghdad and their antimicrobial susceptibility patterns.

Type of the study: Cross-sectional study.

Methods: During six months of study (1 June to 31 Dece

Conversation analysis has long been the concern of many linguists who work in the field of discourse analysis. In spite of the fact that there are many researches have been done in the field of short stories but up to the researcher knowledge the investigation of the selected short stories has not been studied yet. Hence, this paper aims at answering the following questions: what are the features of children’s short stories language and the differences between short stories of four years old and those of six years old.  Hence, the devices used by the story tellers in reciting the short stories should be observed. Thus, the researcher has consulted the models presented by Johnson and Fillmore (2010) to show tenses and sentence str

Objective(s): This study was conducted to deal with the importance and effect of various variables which might
have influence in hydrocephaly occurrence.
Methodology: A retrospective design was performed and continued for 4 months. It included 89 nonrandomized
consecutive samples collected from the Early Detection of Childhood Disabilities Center (E.D.C.D.C.)
Duhok. The population involved was the entire cases of both sexes that attended the centre during the period from
1
st.Jan, 1998 to 30th. Dec. 2008 with final diagnosis of hydrocephaly. Patients’ records from the centre were used to
collect data.
Results: Hydrocephaly has been recognized as a public health problem in Duhok province, Iraqi Kurdistan region,<

The research aims to achieve proof of convergence between optimal costs and standard costs in calculating costs for the economic unit, support efforts aimed at adopting optimal costs in cost accounts and accounting thought in general, and achieve benefit from the theory of convergence between optimal costs and standard costs in the field of achieving actual costs in The economic unit in order to reduce and converge, and this came to address the possibility of adopting the concept of optimal costs in the production costs calculations for the purposes of rationalizing administrative decisions, and rationalizing the preparation of financial statements within management accounting.

The research concluded that