Abstract:

                    This research aims to apply the Performance Focused Activity Based Costing System in the consultant office of Al-Khwarizmi College of Engineering at the University of Technology for the purpose of measuring the cost of consulting services provided by these offices in order to reduce costs and their reflection in achieving profits. For the purpose of calculating costs accurately, and to test the hypothesis of the research, the research was applied in the office of the consultant of the College of Engineering Al-Khwarizm - University of Baghdad through the financial statement

The current study aims to develop a proposed educational program based on augmented reality (AR) technology, in addition to assessing its effectiveness in developing research and historical imagination skills of the Humanities Track's female students at the secondary stage, as well as assessing the correlative and predictive relationships between the amount of growth for the two dependent variables. To achieve this, a secondary school in the city of Makkah Al-Mukarramah was chosen, and an available random sample of (30) female students from the study population was selected. The quasi-experimental approach was followed by this study, particularly one group design. In addition, two tools were used to collect study data, namely: a test of

Abstract 

This paper presents mechanical and electrical design, and implementation  process of industrial robot, 3-DoF type SCARA (selective compliment assembly robot arm),with two rotations and one translation used for welding applications.The design process also included the controller design which was based on PLC(programmable logic controller) as well as selection of mechanical and electrical components.The challenge was to use the available components in Iraq with reasonable costs. The robot mentioned is fully automated using programmable logic controller PLC(Zelio type SR3-B261BD),with 16inputs and 10 outputs. The PLC was implemented in FBD logic to obtain three different automatic motions with hi

Background: Bilastine (BLA) is a second-generation H1 antihistamine used to treat allergic rhinoconjunctivitis. Because of its limited solubility, it falls under class II of the Biopharmaceutics Classification System (BSC). The solid dispersion (SD) approach significantly improves the solubility and dissolution rate of insoluble medicines. Objective: To improve BLA solubility and dissolution rate by formulating a solid dispersion in the form of effervescent granules. Methods: To create BLA SDs, polyvinylpyrrolidone (PVP K30) and poloxamer 188 (PLX188) were mixed in various ratios (1:5, 1:10, and 1:15) using the kneading technique. All formulations were evaluated based on percent yield, drug content, and saturation solubility. The fo

As a result of the increase in wireless applications, this led to a spectrum problem, which was often a significant restriction. However, a wide bandwidth (more than two-thirds of the available) remains wasted due to inappropriate usage. As a consequence, the quality of the service of the system was impacted. This problem was resolved by using cognitive radio that provides opportunistic sharing or utilization of the spectrum. This paper analyzes the performance of the cognitive radio spectrum sensing algorithm for the energy detector, which implemented by using a MATLAB Mfile version (2018b). The signal to noise ratio SNR vs. Pd probability of detection for OFDM and SNR vs. BER with CP cyclic prefix with energy dete

Smart systems are the trend for modern organizations and should meet the quality of services that expect to produce. Internet of Everything (IoE) helped smart systems to adopt microcontrollers for improving the performance. Analyzing and controlling data in such a system are critical issues. In this study, a survey of IoE systems conducted to show how to apply a suitable model that meets such system requirements. The analysis of some microcontroller boards is explored based on known features. Factors for applying IoE devices have been defined such as connectivity, power consumption, compatibility, and cost. Different methods have been explained as an overview of applying IoE systems. Further, different approaches for applying IoE technology

In these recent years, the world has witnessed a kind of social exclusion and the inability to communicate directly due to the Corona Virus Covid 19 (COVID-19) pandemic, and the consequent difficulty of communicating with patients with hospitals led to the need to use modern technology to solve and facilitate the problem of people communicating with each other. healthcare has made many remarkable developments through the Internet of things (IOT) and cloud computing to monitor real-time patients' data, which has enabled many patients' lives to be saved. this paper presents the design and implementation of a Private Backend Server Software based on an IoT health monitoring system concerned emergency medical services utilizing biosenso

        The topic of the research revolves around constructivist theory, which is one of the most important theories that added weight to the theoretical and epistemological field of international relations. The constructivist theory studies international relations from a completely different side of theories by focusing on the social aspects of international relations, and by looking at international relations as social constructs. Ideas, cultures, norms, standards and language play a major role in their formation. The study also examines the state of the war on terrorism as it represents one of the most international cases in which its composition and composition coincide with constructive ideas and a

We have provided in this research model multi assignment  with  fuzzy function goal has been to build programming model is correct Integer Programming fogging  after removing the case from the objective function data and convert it to real data .Pascal triangular graded mean using Pascal way to the center of the triangular.

The data processing to get rid of the case fogging which is surrounded by using an Excel 2007 either model multi assignment  has been used program LNDO to reach the optimal solution, which represents less than what can be from time to accomplish a number of tasks by the number of employees on the specific amount of the Internet, also included a search on some of the