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

Background: The problem of difficult gallbladder is not clearly defined and associated with real missing of therapeutic approaches that decreased morbidity. Moreover, the difficult gallbladder was reported as a contributing risk factor for biliary injury due to raised difficulty in surgical dissection within Calot’s triangle. The aim of this study is to determine the surgical outcomes of the open fundus-first cholecystectomy in lowering the rate of lethal intraoperative risks.

Subjects and Methods: Our prospective study conducted during the period of January 2019 to December 2022 at Ibn Sina specialized hospital, Khartoum, Sudan, for two hundred and fifty-three patients underw

     Neutron differential-elastic and inelastic scattering cross-sections of Yttrium-89 isotope were calculated at energies 8,10,12,14, and 17 MeV, at angles distributed between 20^o and 180^o in the center of mass frame. The obtained results data were interpreted using a spherical optical potential model and Eikonal approximation, to examine the effect of the first-order Eikonal correction on the effective potential. The real and imaginary parts of optical potential were calculated. It was found that the nominal imaginary potential increase monotonically while the effective imaginary one has a pronounced minimum around r = 6fm and then increases. The analysis of the relative energy of the projectile and reaction

Our research comes to shed light on Iraqi literature as literature that arose in special circumstances alongside foreign literature. Using comparative research methods, we chose to highlight two distinguished writers, who have their mark in the world of literature. The first is the Iraqi writer Maysaloun Hadi, who is considered an icon of Iraqi feminist literature, and the second is the French writer Le Clézieu, who won the Nobel in 2008. We will see through the research how the two authors expressed their views of modernity and urbanism. And how each of them separately portrayed the psychological and moral projections that formed the essence of man today. 

Résumé

Notre recherche abord un des points inc

The research aims to identify the extent to which Iraqi private banks practice profit management motivated by reducing the taxable base by increasing the provision for loan losses by relying on the LLP it model, which consists of a main independent variable (net profit before tax) and independent sub-variables (bank size, total debts to total equity, loans granted to total obligations) under the name of the variables governing the banking business. (Colmgrove-Smirnov) was used to test the normal distribution of data for all banks during the period 2017-2020, and then find the correlation between the main independent variable sub and the dependent variable by means of the correlation coefficient person, and then using the multiple

In this paper, we study and investigate the quark anti-quark interaction mechanism through the annihilation process. The production of photons in association with interaction quark and gluon in the annihilation process. We investigate the effect of critical temperature, strength coupling and photons energy in terms of the quantum chromodynamics model theory framework. We find that the use of large critical temperature Tc =134 allows us to dramatically increase the strength coupling of quarks interaction. Its sensitivity to decreasing in photons rate with respect to strength coupling estimates. We also discuss the effect of photons energy on the rate of the photon , such as energies in range (1.5 to 5 GeV).The photons rate increases

The present work is devoted to investigate the performance of a homemade Y-shape catalytic microreactor for degradation of dibenzothiophene (DBT), as a model of sulphur compounds including in gas oil, utilizing solar incident energy. The microchannel was coated with TiO2 nanoparticles which were used as a photocatalyst. Performance of the microreactor was investigated using different conditions (e.g., DBT concentration, LHSV, operating temperature, and (H₂O₂/DBT) ratio). Our experiments show that, in the absence of UV light, no reaction takes place. The results revealed that outlet concentration of DBT decreases as the mean residence time in the microreactor increases. Also, it was noted that operating temperature s

The D.C. electrical properties of poly (ethylene oxide)/MgCl2 composites were investigated as a function of different MgCl2 filler concentrations (0, 5, 10, 15 and 20 wt.%) and different temperatures in the range (276–333)o K at three different polarizing fields. Resistivity: and dc Conductivity: σ dc were measured, and the activation energy: Ea of the thermal rate-process of the electrical conduction was investigated. It was found that the current-voltage measurement results exhibited Ohmic resistance behavior, the composites exhibit negative temperature reliance of resistivity and enhancement in the D.C. electrical conductivity with both temperature and MgCl2 concentration. The determined activation energy was found to