Amal Abdulhussain Kuhait and Hassanein Mohi Megabal 2021. THE USE OF PERFORMANCE FOCUS ACTIVITY BASED COSTING APPROACH IN IMPROVING THE EFFICIENCY OF USING GOVERNMENTAL HOSPITALS RESOURCES IN IRAQ (CASE STUDY). PalArch’s Journal of Archaeology of Egypt / Egyptology. 17, 10 (Feb. 2021), 4084–4099.