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

The websites over time have become one of the important tools for communication between individuals among themselves and between individuals and economic units, and they have emerged as one of the important intangible assets to achieve income, as they have become a competitive tool and a marketing outlet for these units and a main means of communication that it uses to exercise its various major activities and achieve potential economic benefits. Therefore, there was a need to measure and display the value of these sites in the financial statements as intangible assets.  Accordingly, the purpose of the research was to determine the costs of the websites owned by the economic unit by way purchase and sites that were created i

Different methods can be used to remove tissue during gingivectomy and produce a good gingival margin, the most common is the conventional gingivectomy which is done by the use of scalpel, now a day’s Laser is widely spread and can be used to perform surgeries. Materials and methods: 50 patients divided into two equal groups, Group 1 gingivectomy was done by Diode Laser, Group 2 gingivectomy was done by scalpel, plaque and gingival index were measured at 1st, 2nd and 3rd visit, swab were taken and sent foe detecting bacterial growth and biopsy were taken for histopathological examination. Group 1 show no significant differences in plaque and gingival means between the visits, the bacteriological examination showed no growth of bact

Background: different methods can be used to remove tissue during gingivectomy and produce a good gingival margin, the most common is the conventional gingivectomy which is done by the use of scalpel, now a day’s Laser is widely spread and can be used to perform surgeries. Materials and methods: 50 patients divided into two equal groups, Group 1 gingivectomy was done by Diode Laser, Group 2 gingivectomy was done by scalpel, plaque and gingival index were measured at 1st, 2nd and 3rd visit, swab were taken and sent foe detecting bacterial growth and biopsy were taken for histopathological examination. Group 1 show no significant differences in plaque and gingival means between the visits, the bacteriological examination showed no growth of

You Mohammed, you're prophet of God and I'm Gabriel)). With this heavenly call which Mohammed, the messenger of God (may God's mercies be on him), got and when he left Hiraa cave and after getting the aye ((read with your God's name)), a new period of mankind's history started. From that time, the greatest state was established. There was no public treasury and no public financial resources at that time. Abu Baker (God bless him) spent a lot of money to support the costs of the new mission. After Al-Hijra, the bases of establishing the Islamic state were available but it lacked administrative and financial organizing. Therefore the prophet was very keen to find Islamic system which ensures justice and availability of

Urinary tract infections are mainly caused by uropathogenic Escherichia coli, which represent a significant global issue along with the rising of antibiotic resistance and treatment challenges. The aim of this study was to evaluate ciprofloxacin efficacy as a treatment in animal models following infection with multidrug-resistant UPEC and multidrug-susceptible UPEC and to determine the nephrotoxic effect of these antibiotics on the renal cortex. Up to 76 E. coli isolates were collected from UTI patients in Baghdad province, characterized by morphological and biochemical features, and confirmed using the Vitek-2 compact system. Mice were orally infected via gastric gavage with G33 using a bacterial load of 107 cells/ml, followed by p

Laser cleaning of materials’ surfaces implies the removal of deposited pollutants without affecting the material. Nanosecond Nd:YAG pulsed laser, operating at 1064 nm and 532nm, was utilized. Different laser intensities and number of pulses were used on metallic and non-metallic surfaces under O2 and Ar environments to remove metal oxide and crust. Cleaning efficiency was studied by optical microscope. The results indicated the superiority of 1064 nm over the 532 nm wavelength without any detectable damage to materials’ surfaces. Marble cleaned in Oxygen gas environment was better than in Ar gas.