This research aims to apply the Performance Focused Activity Based Costing System in the offices of scientific and advisory services at the University of Technology for the purpose of measuring the cost of services provided by these offices in order to reduce costs. To test the hypothesis of the research, the research was applied in the consulting offices of the University of Technology through the financial statements for the year ending 12/31/2017 of the Scientific and Consulting Services Office of the University of Technology, because the data of these years were issued and audited by the Federal Office of Financial Supervision.

A number of

An experimental study is conducted to investigate the effect of heat flux distribution on the boiling safety factor of its cooling channel. The water is allowed to flow in a horizontal circular pipe whose outlet surface is subjected to different heat flux profiles. Four types of heat flux distribution profiles are used during experiments: (constant distribution profile, type a, triangle distribution profile with its maximum in channel center, type b, triangle distribution profile with its maximum in the channel inlet, type c, and triangle distribution profile with its maximum in the channel outlet, type d). The study is conducted using heat sources of (1000 and 2665W), water flow rates of (5, 7 and 9 lit/min). The water

Magnetic resonance cholangiopancreatography (MRCP) is a non-invasive imaging test with excellent overall sensitivity and specificity for demonstrating the level and the presence of a biliary obstruction. MRCP has emerged as an accurate, diagnostic modality for investigating the biliary and pancreatic duct. In some cases, it has been recommended that preoperative MRCP is a good choice for the detection of CBD stones.

Fiber optics technology has shown immense applications in the areas of medicine, telecommunication, and imaging. For these particular applications, it requires fibers with precise cleaving. In this paper, we will demonstrate a quick, simple and efficient cleaving method that can result in a high-quality fiber surface that works well for many fiber-optic applications. The smooth tip and good surface quality obtained on the cleaved surface of optical fiber is demonstrated by using a microscope imaging system and was flat surface with a 900 angle for perpendicular cleavages. The precision cleaver provides smooth and high-quality cleaves on single-fiber surfaces as opposed to the ruby scribe pen. The defects that may occur during the cleaving p

Worldwide, shipping documents are still primarily created and handled in the traditional paper manner. Processes taking place in shipping ports as a result are time-consuming and heavily dependent on paper. Shipping documents are particularly susceptible to paperwork fraud because they involve numerous parties with competing interests. With the aid of smart contracts, a distributed, shared, and append-only ledger provided by blockchain technology allows for the addition of new records. In order to increase maritime transport and port efficiency and promote economic development, this paper examines current maritime sector developments in Iraq and offers a paradigm to secure the management system based on a hyper-ledger fabric blockchain p

In this work the design and construction of optical pumping system was presented. The parameters of the pumping source to obtain discharge current density sufficient to shift the flash lamp spectrum towards uv portion of spectrum were measured.The current density was supplied to the flash lamp must be greater than 4000Amp./cm2 to obtain the spectral range wavelength lies between 0.2 and 0.35?m. The current density was obtained by a capacitor 50?F, at 7KV discharge voltage. The applied electrical energy to the flash lamp was more than 1200 J, and the current density was around 5000 Amp./cm2.The electrical parameters of the flash lamp were calculated. The impedance parameters(K0) from the voltage and the peak current pulse was measured in ran