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

Cancer is in general not a result of an abnormality of a single gene but a consequence of changes in many genes, it is therefore of great importance to understand the roles of different oncogenic and tumor suppressor pathways in tumorigenesis. In recent years, there have been many computational models developed to study the genetic alterations of different pathways in the evolutionary process of cancer. However, most of the methods are knowledge-based enrichment analyses and inflexible to analyze user-defined pathways or gene sets. In this paper, we develop a nonparametric and data-driven approach to testing for the dynamic changes of pathways over the cancer progression. Our method is based on an expansion and refinement of the pathway bei

Background: Microscopic examination of parotid gland reveals hypertrophy of the aciner cells sometimes two to three times greater than normal size of PG, in cases associated with longstanding diabetes. This study was designed to determine the effects of duration, fasting plasma glucose and glycosylated hemoglobin on parotid gland enlargement among poorly controlled type 2 diabetes mellitus. Subjects, Materials, and Method: This study was conducted on 36 parotid glands of 18 with type 2 DM , at age range ( 40-60) years, all of them were selected from subjects attending (Endocrine clinic for diabetic patients) in Baghdad Teaching Hospital. , pg was measured with ultrasonography in both longitudinal and horizontal plane. Results: the rate of e

Background׃ Halitosis is a common condition and is most often caused by a buildup of bacteria in the mouth because of gum disease, food, or plaque. It can result in anxiety among those affected, it is also associated with depression and symptoms of obsessive compulsive disorder. The aim of this study isto assess the prevalence of self-reported halitosis and associated factors (dental plaque, gingival condition and dental caries) in 15 years old male students in Karbala city in Iraq. Additionally, we studied adolescents’ concern with their own breath and whether anyone had ever told them that they had halitosis. Methods׃ A cross sectional observational survey was conducted to15 years old high school students from public and p

      In this research, the nonparametric technique has been presented to estimate the time-varying coefficients functions for the longitudinal balanced data that characterized by observations obtained through (n) from the independent subjects, each one of them is measured repeatedly by group of  specific time points (m). Although the measurements are independent among the different subjects; they are mostly connected within each subject and the applied techniques is the Local Linear kernel LLPK technique. To avoid the problems of dimensionality, and thick computation, the two-steps method has been used to estimate the coefficients functions by using the two former technique. Since, the two-

The synthesis of zeolite NaX from locally available kaolin has been studied. The operating conditions for zeolite NaX production from kaolin with good crystallinity were as follows; a gel formation step of metakaolin in alkaline medium in presence of additional silica to crystallize the zeolite was achieved at 60 oC for 1 hr,and with stirring. In ageing step of the reactants at room temperature for 5 days and crystallization step at 87±2 oC for 24 hr. The catalytic activity of catalyst prepared from local kaolin was studied by using cumene cracking as a model for catalytic cracking and compared with standard HY zeolite and HX zeolite catalysts. The activity test was carried out in a laboratory continuous flow unit with fixed bed re

Five levels of Zn-EDTA fertilizer and foliar application of boron were used to study the local rice response through studying of some vegetative and reproductive growth characters, by conducting two field experiments at Kanipanka Agricultural Research Station during the summer season of 2004 by using RCBD with three replications. Significant differences were found in studied characters, there were increase in the number of days from seeding to 50% flowering (94.330-96.233) days, from 50% flowering to physiological maturity (37.50-38.28) days, plant height (82.50-91.423) cm and LAI (5.441-7.525). Reproductive characters such as number of grains panicle-1 (74.11-85.88), number of panicles m-2 (321.00-426.083), biological yield (8166.166-11082

The focus of this work is on systematically understanding the effects of packing density of the sand grains on both the internal and bulk mechanical properties for strip footing interacting with granular soil. The studies are based on particle image velocimetry (PIV) method, coupled with a high resolution imaging camera. This provides valuable new insights on the evolution of slip planes at grain-scale under different fractions of the ultimate load. Furthermore, the PIV based results are compared with finite element method simulations in which the experimentally characterised parameters and constitutive behaviour are fed as an input, and a good level of agreements are obtained. The reported results would serve to the practicing engineers, r

The synthesis of zeolite NaX from locally available kaolin has been studied. The operating conditions for zeolite NaX production from kaolin with good crystallinity were as follows; a gel formation step of metakaolin in alkaline medium in presence of additional silica to crystallize the zeolite was achieved at 60 oC for 1 hr,and with stirring. In ageing step of the reactants at room temperature for 5 days and crystallization step at 87±2 oC for 24 hr. The catalytic activity of catalyst prepared from local kaolin was studied by using cumene cracking as a model for catalytic cracking and compared with standard HY zeolite and HX zeolite catalysts. The activity test was carried out in a laboratory continuous flow unit with fixed bed reactor