Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles

Abstract This study aims to compare British war poetry of the First World War with Iraqi poetry from the mid-20th century with special reference to Iraqi war poetry of the 1980’s Iraq-Iran War and the period that followed it. It will also investigate the influence of the designated British war poetry on the chosen body of Iraqi poetry. Through the comparison of sample poems the study presents, firstly, the direct influence of the British poetry of the Great War and its translation which formed the seeds of a more radical movement in Iraqi poetry during the 1980’s Iran/Iraq War and the period that followed it. The study also presents a comparison of the works of British and Iraqi civilian poets during and after the war time and their con

This study has been done on plant [Adhatoda vasicia , Acanthaceae family],which has been collected from gardens of university of Baghdad The leaves of plant were extracted by methanol alcohol obtain the crude extraction good ratio(30%).Eighty swabs or samples were collected from several wounds patients of hospitals in Baghdad city.These swabs were cultured on blood and MacConkey ager to isolate bacteria and identified by appearance and bio chemical tests.The results showed that(60)somples were positive(75%)for tests bacteria white the other(20)swabs were negative(25%).The bacteria were identified as Pseudomonas aeruginosa ,Staphylococcus awreus , Esherichia coli,Proteus spp and Klebsiella spp; and their number percentage were(32)isolates(

Violence can be identified as an outreaching on others’ dignity,
freedom, properties, and life. Therefore, violent actions cannot be determined
only on materialistic attacks such as killing, beating, robbery, rape, and civil
wars, but it also includes the verbal attacks such as insult, threat, and cursing.
Violence against women can be identified as any bad actions that are
done against women, which lead to a physical or psychological harm, and
invade their safety and freedom whether these actions come from men or
women, against one woman or a group of women in special and general
places.
Before, the social, historical and lawful manners concentrated on
sexual distinction between the men and a woman, which

The application of the test case prioritization method is a key part of system testing intended to think it through and sort out the issues early in the development stage. Traditional prioritization techniques frequently fail to take into account the complexities of big-scale test suites, growing systems and time constraints, therefore cannot fully fix this problem. The proposed study here will deal with a meta-heuristic hybrid method that focuses on addressing the challenges of the modern time. The strategy utilizes genetic algorithms alongside a black hole as a means to create a smooth tradeoff between exploring numerous possibilities and exploiting the best one. The proposed hybrid algorithm of genetic black hole (HGBH) uses the

Objective(s): To evaluate the family physicians' practices and to measure its impact upon the quality of family
medicine health care in Baghdad City model primary health care centers.
Methodology: A descriptive study, using the evaluation approach, has evaluated the impact of family physicians'
practices upon quality of healthcare in Baghdad's Model Primary Health Care Centers of Family Medicine. It is
carried out during 15th of May – 20th of August 2017. The study is conducted at five model primary health care
centers of family medicine from two districts; AL-Rusafa and AL-Kurkh. Sample size is calculated to be (76)
family physicians. Convenient sample of (124) patients who are attending these primary health care cen

The aim of the research was to identify  On the effect of the learning-by-play strategy on learning some handball skills among second-stage female students,Comparing the results of students' performance before and after implementing the learning by playing strategy,Providing development proposals for teaching handball skills in light of the research results.,I dependresearcherCurriculumexperimentalIn research procedures as an appropriate approach to achieving research objectives,For two groups, one experimental and the other control,Community of female studentsSecondFor the academic year 2024-2025, consisting of (4Female people (numbering)151) StudentChosen.Research sample30 female students from Section (B) were selected and (4) fe

Thirty clinical isolates of Helicobacter pylori bacteria obtained from patients attending endoscopy unit of Ibn-Sena teaching hospital in Mosul . These patients were complaining from epigastric pain , dyspepsia , acidity , vomiting , abdominal pain , flatulance , heart burn and melena . The H. pylori isolates were used for Haemagglutination assay (HA) , which involves the recognition of various glycoconjugates on the surface of red blood cells . In this study sheep red blood cells has been used in (HA) assay because the sheep erythrocytes surface resemble that of human epithelial cells . The results proved by (HA) assay, the ability of H. pylori to adherence to specific receptors on the surface of Human Epithelial Cell , which is the

The current research aims to know the effect of Needham's constructivist model on the achievement of third-year students in the Life Sciences Department in the teaching methods subject. To achieve the research objectives, the experimental method was followed for the experimental and control groups with dimensional measurement of the achievement variable of the teaching methods subject. The research sample included (62) students in the third year of the Life Sciences Department, distributed into two equal groups in the variables (self-assessment of learning methods - chronological age in years - intelligence level - previous information). To measure the level of students' achievement, an achievement test was constructed consisting of (40) te

The current research aims to identify the impact of the (Landa) model on acquiring grammatical concepts among students of the College of Administration and Economics, University of Baghdad, and to achieve the research goal, the researcher has set the following hypotheses: There are no statistically significant differences at the level of significance (0.05) between the average degrees Students of the experimental group who studied the Arabic language according to the (Landa) model and the marks of the students of the control group who studied the same subject in the usual way in the post test, there are no statistically significant differences at the level of significance (0.05) in the average differences between the test scores before and