https://cajotas.casjournal.org/index.php/CAJOTAS/issue/feedCentral Asian Journal of Theoretical and Applied Science2025-09-16T08:11:31+00:00Managing Editoreditor@centralasianstudies.orgOpen Journal Systems<p>The journal welcomes articles from a wide range of research paper on the topic theoretical and applied subjects. All studies are published in English every two months. Central Asian Journal of Theoretical and Applied Sciences journals could be a discipline of science that applies existing knowledge domain to develop additional sensible applications, like technology or inventions. Branch of knowledge may apply formal science, like statistics and applied mathematics, as in medical specialty. Central Asian Journal of Theoretical and Applied Sciences is considered as a major points of the research for scholars and researchers of all fields. The journal is for all the active members of society are eminent academicians, researchers, planners, extension workers, Innovative scholars and students.</p>https://cajotas.casjournal.org/index.php/CAJOTAS/article/view/1595Thermodynamic and Kinetic Study of The Adsorption of Some Amines on The Surface of Bay Leaves2025-09-08T07:59:41+00:00Munaf Khalaf MahmoodMunah.mahmood21@tu.edu.iq<p>This research conducted a thermodynamic and kinetic investigation of the adsorption of environmentally detrimental organic amino compounds, such as aniline and diphenylamine, from aqueous solutions onto bay leaves as an adsorbent. The study examined the influence of various factors on adsorption, including initial adsorbate concentration, pH, and temperature. Additionally, adsorption isotherms were determined. The findings revealed that the interaction between the amino compounds and the bay leaf surface was rapid, reaching equilibrium within 50-70 minutes. Furthermore, adsorption increased with an increase in adsorbent dosage. Temperature and pH impacted adsorption significantly; higher temperatures and acidic conditions (pH 7) favored increased adsorption. The adsorption isotherms indicated a non-spontaneous process. Correlation coefficient analysis revealed a strong resemblance between the experimental data and the Freundlich isotherm while deviating from the Langmuir isotherm. Regarding adsorption kinetics, the study concluded that the process followed a pseudo-second-order model.</p>2025-08-03T00:00:00+00:00Copyright (c) 2025 Central Asian Journal of Theoretical and Applied Sciencehttps://cajotas.casjournal.org/index.php/CAJOTAS/article/view/1596Determining the Prevalence of Staphylococcus aureus Bacteria in Nasal Swabs from Restaurant Workers in Al- Kut City2025-09-11T08:02:10+00:00Mohammed Hassan Aubedmed.ph.20.12@qu.edu.iqAnmar Wetheer Almeahyanmar@gmail.comMalik Rheem Jabbarmalik@gmail.comNagham Ali Shahibnagham@gmail.comHadi Hussein Maktoufhadih@gmail.comBuzugh HamidHamid@gmail.com<p>Antibiotic resistance represents a global challenge to modern medicine, and among the most critical resistant pathogens is Staphylococcus aureus, particularly methicillin-resistant strains (MRSA). This study aimed to determine the prevalence of Staphylococcus aureus and the patterns of antibiotic resistance among nasal swab samples collected from restaurant workers in Al-Kut City. A total of 110 nasal swabs were obtained from food handlers and analyzed using standard microbiological techniques, including selective culturing on mannitol salt agar, coagulase testing, and Vitek2 identification. The D-test was used to assess inducible clindamycin resistance in MRSA isolates. Of the samples analyzed, 23 tested positive for Staphylococcus aureus, with 16 identified as MRSA and 9 as methicillin-sensitive S. aureus (MSSA). Antibiotic susceptibility tests revealed varying resistance rates among isolates, including 60.8% resistance to cefoxitin, 73.9% to oxacillin, 43.4% to vancomycin, 65.2% to erythromycin, 43.4% to clindamycin, 47.8% to ciprofloxacin, 17.4% to gentamicin, and 4.4% to chloramphenicol. These findings suggest a high prevalence of S. aureus carriage and antibiotic resistance among food handlers, underscoring the necessity of implementing regular screening and treatment programs in the food service industry to mitigate the risk of staphylococcal foodborne infections and protect public health.</p>2025-08-03T16:16:19+00:00Copyright (c) 2025 Central Asian Journal of Theoretical and Applied Sciencehttps://cajotas.casjournal.org/index.php/CAJOTAS/article/view/1597Adsorption and Extortion, Their Role in Inhibiting Corrosion Rate, and Calculating Thermodynamic Functions2025-09-11T08:01:42+00:00Mutlak Saud Khalafmtlkswdalljy@gmail.comBan Khalil Alimohamedfares553@gmail.comLuma Ismail Ibrahemluma.i.Ibrahim@aliraqia.edu.iqIbrahim Abdullah AliIbrahim.ab.ali@tu.edu.iq<p>The adsorption of reactants by a catalyst (solid) in a heterogeneous catalyst flowing in a gaseous medium or in solutions was calculated. In thermodynamic functions, adsorption is accompanied by a decrease in the standard free energy of Gibbs because it is a spontaneous process. Therefore, it is accompanied by a decrease in entropy and enthalpy The free energy values at temperatures (293, 303, 313, 323) were (58.286, 53.746, 55.846, 57.066) respectively. The free energy, enthalpy and entropy were also calculated from the Capps relationship, using the equilibrium constants with temperature. The values of corrosion rate and surface coverage ratio (ᶿ) were calculated in (0.1M) sulfuric acid in the absence of inhibitors. The values of corrosion and ratio (ᶿ) at a temperature of (300 K) were (12.08, 966<sup>5-</sup>10×) respectively,and Each metal has a certain number of active centers, which results in the amount( ᶿ), which represents the center covered by molecules through chemical adsorption. The gravimetric method is also used, where vacuum devices are used, including balances, and the measurement is carried out by weighing the adsorption surface (0.0000000001) g of the substance. A corrosion cell is also used to protect the metal, where anode-type electrodes are used, made of a metal more active than the metal to be protected. The corrosion cell consists of an anode, a cathode, an electrolyte, and a salt bridge.</p>2025-08-04T21:14:08+00:00Copyright (c) 2025 Central Asian Journal of Theoretical and Applied Sciencehttps://cajotas.casjournal.org/index.php/CAJOTAS/article/view/1600Operational Reliability of the Pumping Station of the Karshi Main Canal2025-08-09T16:41:29+00:00Rustam Xujakulov innovascience1@gmail.comFeruz Tursunov innovascience1@gmail.comIlhom Islomovinnovascience1@gmail.comGavhar Samandarova innovascience1@gmail.comXo‘jayorov Shaxzodbek innovascience1@gmail.com<p>The main goal of increasing the reliability of cascades of pumping stations of mechanical water lifting systems includes calculating the reliability of main facilities. Identification of the main problems of reliability and safety of operation of cascades is based on the stated theoretical premises. Effective measures to combat sediment and driftwood during water intake from the river into supply canals are considered. Using a full-scale survey of water intakes, digital modeling of the developed mathematical models of the supply channel of the main Karshi and Kuyumazar pumping stations was carried out with algorithms for calculating their operating modes. clarification of the physical nature of failures, especially emergency shutdowns. Studies taking into account non-stationary pressure pulsations in pumps, especially the interaction of mating units and working parts of the pump, have established a connection between pressure pulsations and flow structure, as well as a decrease in reliability when parameters change. The applied parametric diagnostics made it possible to estimate the spectrum of vibration acceleration amplitude on the pump impeller chamber. Mathematical models have been created for pressure pipelines of large-diameter pumping stations. Dependencies for calculating the total longitudinal and transverse vibrations of the pipeline with their interaction are proposed. Increasing reliability during the rehabilitation of cascades will significantly increase the service life of structures and pumping equipment, ensuring a guaranteed water supply.</p>2025-08-08T00:00:00+00:00Copyright (c) https://cajotas.casjournal.org/index.php/CAJOTAS/article/view/1599Study of The Effect of Using Some Feed Additives on Milk Production and Some of Its Components in Ruminants (Review Article)2025-09-16T08:11:31+00:00Fallah Hassan Abdel-Lattiffallahalhassan@qu.edu.iqIntisar Flayh Abdul HassanHassan@gmail.com<p>This study aims to know the influence of consuming some feed additives in ruminant rations on milk production and some of its components. It was found that adding fenugreek seeds to the ration of Damascus goats had a significant effect in increasing milk production, while milk production increased and fat percentage decreased significantly in Awassi ewes, in local Sharabi cows, milk production and fat percentage increased significantly. Adding anise seeds to the ration of Holstein cows led to a significant increase in milk production and its components ( fat, protein and lactose percentage). Adding flax seeds to the ration of Holstein Friesian cows led to a significant increase in milk production while its components were not affected. Milk production and fat percentage increased significantly in Anglo-Nubian goats and Friesian cows when sesame seeds meal was added to the ration.</p>2025-08-10T00:00:00+00:00Copyright (c) 2025 Central Asian Journal of Theoretical and Applied Sciencehttps://cajotas.casjournal.org/index.php/CAJOTAS/article/view/1602Theoretical Study of Amide Derivative as Corrosion Inhibitor2025-09-16T08:11:09+00:00Maha M. Mahmoodmmaahhaaa1998@gmail.comKhalida A. SamawiSamawi@gmail.comJawad K. SheineSheine@gmail.com<p>Quantum simulations using semi-empirical PM3 and Density Functional Theory (DFT) techniques based on B3LYP/(6-311G), (2d,2p) were used to theoretically investigate corrosion inhibitors. Essential quantum chemistry parameters, such as E<sub>HOMO</sub> (highest occupied molecular orbital energy) and E<sub>LUMO</sub> (lowest molecular orbital energy), were found to correlate with the effectiveness of amide derivative N-((1R)-((3a,7a-dihydrobenzo[d]thiazol-2-yl)thio)(pyridin-2-yl)methyl)-N-(4-nitrophenyl)acetamide compound [A] as corrosion inhibitor. Energy gap, electron affinity (EA), hardness (EA), dipole moment (μ), softness (S), ionization potential (IE), absolute electron negativity (χ), and global electrophilicity index (ω) are among the other parameters that are also examined. By pointing out reactive centers and possible locations for nucleophilic and electrophilic assaults, the Mulliken population was also crucial in determining a local reactivity. Theoretical predictions indicate that the compound [A] is superior as a corrosion inhibitor.</p>2025-08-12T00:00:00+00:00Copyright (c) 2025 Central Asian Journal of Theoretical and Applied Sciencehttps://cajotas.casjournal.org/index.php/CAJOTAS/article/view/1603Modern Geographical Maps and Geospatial Technologies and Their Role in Supporting Planning and Development Decisions – An Analytical and Applied Study2025-09-16T08:10:44+00:00Prof. Dr. Azhar Hussein Razuqidr_azhir2017@uokirkuk.edu.iqAsst. Lecturer Mohamed Mahdi Hussein Alimohamedmamahdi@uokirkuk.edu.iq<p>Considering the digital and information revolution witnessed globally, reliance on spatial data through modern geographical maps and technologies has become a fundamental element in planning and decision-making processes. Maps have evolved from being traditional descriptive tools into dynamic analytical systems that represent and interpret spatial reality in interactive and precise ways. The emergence of Geographic Information Systems (GIS), Remote Sensing (RS), and the Global Positioning System (GPS) has brought about a qualitative shift in understanding and analyzing geographical phenomena. Today, maps are no longer static documents used solely for guidance and location determination; they have become advanced analytical tools capable of integrating massive amounts of data, processing them, and presenting results that serve urban planning, resource management, sustainable development, disaster response, and other geospatial applications. Thus, it becomes essential to study the relationship between modern geographical maps and geospatial technologies to identify their potential in improving planning performance and enhancing spatial vision for decision-makers. This research aims to systematically investigate this integration by tracing the development of maps, analyzing the role of GIS and related technologies, and presenting a practical application on a selected study area, focusing on the benefits and challenges of using these tools in developmental contexts.</p>2025-08-12T00:00:00+00:00Copyright (c) 2025 Central Asian Journal of Theoretical and Applied Sciencehttps://cajotas.casjournal.org/index.php/CAJOTAS/article/view/1604Isolation and Identification of Staphylococcus aurous in Packaged Milk2025-09-16T08:09:35+00:00Azhar Lateef Jeburaz.fat76@gmail.comAbbas Hussein Abdul Amirabbas.h@uokerbala.edu.iq<p>Milk serves as a good nutrient medium for the growth of many types of microorganisms. Therefore, it can get dirty during milking, transport, and storage. The bad germs (pathogens) in milk and milk products which are most common and dangerous are Staphylococcus aureus since they make special poisons (enterotoxins) that hurt people when eaten. Aims: Detection of Staphylococcus aurous bacteria in milk sold in Iraqi markets for the purpose of quality and safety of canned milk. Methods: This work tries to find the Staphylococcus aureus germ from milk samples packaged milk sold in markets of Karbala, Diyala, Basra Wasit governorates between October 2021 and March 2022. Fifty samples were taken and put on a special plate called Mannitol Salt Agar then kept at 37°C for up to 48 hours. Bacteria grew only on six plates; one of them- number 21 had with 74 colonies the highest count. Results: The results indicate a reduction in the standards of hygiene during milking and handling operations, basically reflecting unhealthy practices. This serves to bring out an invisible challenge in our local markets; hence these findings are very relevant to public health decision-makers. It should strengthen their oversight of the milk production as well as distribution chains for consumer safety.</p>2025-08-15T13:20:41+00:00Copyright (c) 2025 Central Asian Journal of Theoretical and Applied Sciencehttps://cajotas.casjournal.org/index.php/CAJOTAS/article/view/1605A CFD Study of The Effect of Chimney Diameter on a Solar Chimney Power Plant (SCPP) Output2025-09-16T08:09:16+00:00Ahlam Salamahlam.salam@uomustansiriyah.edu.iqAssis. Prof. Dr. Amal Salih Mirzadr.amal@israa.edu.iqDr. Ahmed Adeeb Abdulwahidahmed.abdulwahid111@gmail.comDr. Raad Abdul Ameer SaeedSaeed@gmail.comMSc. Rasoul H. AyaalRasoul.Hanoon@gmail.com<p>The solar chimney power plant (SCPP) is a promising renewable energy system that leverages solar thermal energy to generate electricity with low operational costs and minimal environmental impact. This study investigates the impact of chimney diameter on the overall power output of an SCPP using computational fluid dynamics (CFD). The objective is to determine the optimal diameter ratio to maximize energy generation efficiency and airflow dynamics. A 2D steady-state CFD simulation was performed using ANSYS Fluent, applying the k-omega turbulence model and Boussinesq approximation. The system was modeled with a fixed collector diameter of 40 m and a chimney height of 30 m, while chimney diameters corresponding to ratios of 0.03, 0.05, and 0.1 were analyzed. Simulations were conducted under typical Baghdad summer conditions. Results indicate that a smaller diameter ratio increases air velocity and turbulence kinetic energy, thus enhancing power output. The optimal turbine location was identified at the chimney base near the collector junction, where maximum airflow velocity was observed. Excessive diameter (0.1 ratio) caused flow dispersion and decreased efficiency. The findings suggest that chimney diameter significantly influences SCPP performance, and optimizing this parameter can contribute to more efficient solar energy harvesting in arid regions. The novelty of this work lies in its CFD-based quantitative assessment of diameter ratio effects, offering insights into geometrical optimization of SCPP systems.</p> <p><strong> </strong></p>2025-08-16T00:00:00+00:00Copyright (c) 2025 Central Asian Journal of Theoretical and Applied Sciencehttps://cajotas.casjournal.org/index.php/CAJOTAS/article/view/1606Different Responses of Blood Group (ABO) to Acute Respiratory Infections with the COVID-19 (SARS-CoV-2) Field Statistical Study2025-09-16T08:08:54+00:00Waleed Mahdi Muslimwalidmahdi2008@gmail.comAhlam Gareeb Nhaerahlam@gmail.comJehan Hayder Abedjehan@gmail.coma<p>The Data of this paper were taken from a sample of 1000 patients infected with COVID-19, who were hospitalized in Al-Zahra Teaching Hospital in Kut city – Iraq, in the Al Shifa center, during the period (06/08/2020 to 12/13/2020). A normal oxygen level for healthy lungs is 75 and 100 millimeters of mercury (mm Hg). As shown by the pulse oximeter, between 95-100% (Its mean 75- 100 mm Hg). D-dimer tests, normal equal to or less than 500 nanograms/ml. All samples of hospitalized patients are those whose blood oxygen levels were recorded at less than 95% and D-dimer test levels more than 500 ng/ml. This was the study's indicator of acute lung infection with COVID-19. The most commonly recorded blood type infected with COVID-19 around the world was A+, followed by B+, and then AB+, while O+ was the blood group least infected with the virus. According to this study's design, blood type AB has the lowest prevalence in communities worldwide. For this reason, individuals with this blood type were the lowest percentage among those who entered the Al-Shifa Center in late 2020. Similarly, the incidence of severe acute respiratory infection due to COVID-19 in people with blood type A may also be within the normal range, and there may be no relationship between blood types and COVID-19 infection. After the study, we recommended establishing accurate databases for population-based blood type ratios to ensure clear statistical studies and more accurate analysis of patient data. The results showed no clear association between blood type and acute respiratory infection due to COVID-19. We recommend providing clear data for every individual worldwide, identifying their blood type, linked to a global database that provides a clear definition of the percentage of blood type distribution worldwide. Currently available data does not provide accurate information.</p>2025-08-16T17:16:59+00:00Copyright (c) 2025 Central Asian Journal of Theoretical and Applied Sciencehttps://cajotas.casjournal.org/index.php/CAJOTAS/article/view/1607Design, Synthesis, Characterization, and Biological Evaluation of Novel Isatin-Based Mannich Derivatives with Antibacterial and Anticancer Activities2025-09-16T08:10:26+00:00Hussein A Hamzahhussein.ali@nahrainuniv.edu.iqShahad M. HussainShahad.muhammed@nahrainuniv.edu.iqAqeel Mohamedaqeelmohammed@sawauniversity.edu.iqAbbas K. AbbasAbbaschemist1991@gmail.com<p>Mannich base derivatives have emerged as promising scaffolds in medicinal chemistry due to their structural versatility and broad-spectrum biological activities. This study reports the synthesis and characterization of two novel Mannich base derivatives (S1 and S2) derived from isatin, formaldehyde, and substituted aniline derivatives via a one-pot condensation reaction. The synthesized compounds were confirmed using FTIR and ¹H-NMR spectroscopy, indicating successful β-amino ketone formation. The antimicrobial efficacy of S1 and S2 was assessed against <em>Staphylococcus aureus</em> and <em>Escherichia coli</em> using the cup-plate agar diffusion method at three concentrations. Results revealed dose-dependent inhibition, with S2 showing enhanced activity likely due to its hydroxyl group. Both compounds were tested for cytotoxic capability against MCF-7 human breast cancer cells. S1 showed better anticancer efficacy with a lower IC₅₀ value (~36.9 ppm) than S2 (~41.2 ppm). Both compounds bound well to the oestrogen receptor alpha (PDB ID: 5T92) in molecular docking tests using MOE software. Compound A1 (derived from S2) showed significant hydrogen bonding and π-interactions with critical residues, indicating medicinal potential. Synthesis, spectroscopy, biological tests, and computer docking give a comprehensive knowledge of structure–activity interactions, supporting Mannich derivatives as dual-action medicines. To clinically translate these drugs, mechanistic research and in vivo assessment are needed.</p>2025-08-12T00:00:00+00:00Copyright (c) 2025 Central Asian Journal of Theoretical and Applied Sciencehttps://cajotas.casjournal.org/index.php/CAJOTAS/article/view/1608Environmental and Health Impacts of Medical Waste Combustion Gases: Current Challenges and Sustainable Solutions2025-09-16T08:08:36+00:00Abdullah Ziadan Khalaf Al-Quraghuli abdullah@gmail.com<p>The generation of plastic trash and biological waste has increased significantly as a result of the COVID-19 outbreak. Important challenges to the current trash disposal infrastructure were presented by the rapid growth in the number of waste automobiles intended for clearance, particularly in emerging countries. The necessity of efficient waste management has been highlighted by the COVID-19 health catastrophe. The goal of this review is to clarify every aspect of biomedical waste, including its management, classification, difficulties, and environmental effects of incineration; medical waste types and composition; management procedures; waste segregation; exposure to incinerators and the risk of neoplasia; and the rate of generation and EPI score of medical waste. In order to include improvements, new research, and system developments, biomedical waste management regulations must be updated on a regular basis. This report emphasises how important it is for hospitals, labs, and researchers to work together in order to reduce waste in healthcare settings effectively. The paper outlines recent advancements in the safe disposal of biological waste, including landfilling, chemical disinfection, autoclaving, and incineration. There is also discussion of efficient laboratory methods and procedures for shredding, encapsulating, and inertizing needles. Along with changes to these regulations, the importance of biomedical waste management policies in encouraging safe and ecologically conscious activities has been stressed.</p>2025-08-30T11:22:58+00:00Copyright (c) 2025 Central Asian Journal of Theoretical and Applied Sciencehttps://cajotas.casjournal.org/index.php/CAJOTAS/article/view/1609Algorithm and Structure of Parallelization of 3D Spline-Based Segmentation Processes of Glioblastoma MRI Images2025-09-02T19:31:36+00:00Oybek Mallayevo.mallayev@afu.uzFozila Sulaymonovasulaymonovaf24@gmail.comMusayev Fayzullaxonsulaymonovaf24@gmail.com<p>Glioblastoma multiforme (GBM) is one of the most aggressive and common malignant brain tumors of the central nervous system. It is characterized by rapid infiltrative growth, heterogeneous structure, and unclear boundaries, which make accurate segmentation difficult. MRI (Magnetic Resonance Imaging) images are the main diagnostic tool in the diagnosis of glioblastoma, and the data obtained in 3D form allow for an accurate assessment of the size, shape, and structure of tumors. In this paper, glioblastoma segmentation based on 3D spline interpolation is performed, and the process is completed by feature extraction based on PyRadiomics and classification into types using the RandomForest classifier. As a major innovation, a parallelization algorithm accelerates the calculation of 3D spline points and the segmentation process.</p> <p>During the research, pre-processing (normalization, noise reduction) of MRI volumetric data, automatic ROI (Region of Interest) segmentation using Otsu's method, and 3D contour drawing based on spline were performed. The parallel computing engine was created using Python's concurrent.futures module, and the feature extraction for each patient's MRI volume was performed in separate processes. The results showed that the computation time was approximately 4.3 times faster on 8 processor cores.</p> <p>The proposed approach not only improved the segmentation accuracy (F1-score = 0.929), but also significantly improved the computational efficiency. This algorithm is suitable for application in medical diagnostic systems, especially in clinical applications requiring real-time operation.</p> <p> </p>2025-09-02T19:27:08+00:00Copyright (c) 2025 Central Asian Journal of Theoretical and Applied Sciencehttps://cajotas.casjournal.org/index.php/CAJOTAS/article/view/1610δ_σ-Continuous Function in Proximity Topological Spaces 2025-09-16T08:08:15+00:00Entessar Jaber Abed Noorentessar.jaber75@gmail.comYiezi Kadham Mahdi Altalkany Yiezik.altalkany@uokufa.edu.iq<p>We have composed this article to distinguish a new sort of continuity in the generated topology in the space of proximity, which depends on opening group in proximity space, and we have presented some of its identifications and types among it and other sorts, which we have shown in a prior research.</p>2025-09-02T20:30:17+00:00Copyright (c) 2025 Central Asian Journal of Theoretical and Applied Sciencehttps://cajotas.casjournal.org/index.php/CAJOTAS/article/view/1611The role of management accounting methods in analyzing agricultural costs and improving returns2025-09-16T08:07:49+00:00Hoda Abdel Hadi Obaid huda.obeed@atu.edu.iqHassan Mitham Karim hassen1995.29@gmail.comDhargham Aseel Kareemdhurgham.salmaan@atu.edu.iq<p>This study examined the role of management accounting methods in analyzing agricultural costs and improving returns in public agricultural institutions in Iraq. The study was based on the importance of applying these methods in light of the challenges facing the Iraqi agricultural sector. It aimed to analyze the reality of their use and their impact on the accuracy of cost analysis and the improvement of financial returns. The study relied on the descriptive analytical approach, and data were collected from a sample of 181 employees from four public agricultural institutions in Iraq using a questionnaire specifically designed for this purpose. To ensure the accuracy of the results, the validity and reliability of the study tool (the questionnaire) were verified by presenting it to specialized experts and calculating the validity and reliability coefficients using appropriate statistical methods. The results showed that the questionnaire achieved a high level of reliability, confirming its suitability for data collection and the accuracy of the results derived from it. The results of the demographic data analysis showed that the majority of the research sample hold a bachelor's degree, work as agricultural engineers or accountants, and have varying experience in the agricultural field. The results of the descriptive statistical analysis revealed awareness of the importance of management accounting methods among public agricultural institutions. However, their effective implementation still requires further development. The results of hypothesis testing using simple regression analysis confirmed a strong positive relationship between the use of management accounting methods, on the one hand, and the accuracy of agricultural cost analysis and improved financial returns, on the other. The study reached a set of conclusions, the most important of which are: the need to develop a work environment that encourages the effective use of management accounting methods, and the importance of investing in technological infrastructure and training employees on these methods. The study also recommended the need to fully integrate management accounting methods into the decision-making processes in agricultural institutions, and to conduct further field research and studies in the future to deepen our understanding of the reality of these methods in the Iraqi agricultural sector. This study highlights the importance of providing integrated training programs for employees in public agricultural institutions to enhance their capabilities in the field of management accounting methods, with a focus on training them in the use of specialized computer programs in this field. The study also emphasizes the importance of conducting periodic evaluations of the effectiveness of these methods and their impact on improving the performance of agricultural institutions. This will contribute to developing work mechanisms and overcoming any obstacles that may hinder the effective implementation of these methods.</p>2025-09-02T21:00:21+00:00Copyright (c) 2025 Central Asian Journal of Theoretical and Applied Science