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

After the information revolution that occurred in the Western world, and the developments in all fields, especially in the field of education and e-learning, from an integrated system based on the effective employment of information and communication technology in the teaching and learning processes through an environment rich in computer and Internet applications, the community and the learner were able to access information sources and learning at any time and place, in a way that achieves mutual interaction between the elements of the system and the surrounding environment. After the occurrence of the phenomenon of Covid 19, it led to a major interruption in all educational systems that had never happened before, and the disrupt

In recent years, there has been expanding development in the vehicular part and the number of vehicles moving on the road in all the sections of the country. Vehicle number plate identification based on image processing is a dynamic area of this work; this technique is used for security purposes such as tracking of stolen cars and access control to restricted areas. The License Plate Recognition System (LPRS) exploits a digital camera to capture vehicle plate numbers is used as input to the proposed recognition system. Basically, the developing system is consist of three phases, vehicle license plate localization, character segmentation, and character recognition, the License Plate (LP) detection is presented using canny

     Task scheduling in an important element in a distributed system. It is vital how the jobs are correctly assigned for each computer’s processor to improve performance. The presented approaches attempt to reduce the expense of optimizing the use of the CPU. These techniques mostly lack planning and in need to be comprehensive. To address this fault, a hybrid optimization scheduling technique is proposed for the hybridization of both First-Come First-Served (FCFS), and Shortest Job First (SJF). In addition, we propose to apply Simulated Annealing (SA) algorithm as an optimization technique to find optimal job’s execution sequence considering both job’s entrance time and job’s execution time to balance them to reduce the job

This study aims to develop a recommendation engine methodology to enhance the model’s effectiveness and efficiency. The proposed model is commonly used to assign or propose a limited number of developers with the required skills and expertise to address and resolve a bug report. Managing collections within bug repositories is the responsibility of software engineers in addressing specific defects. Identifying the optimal allocation of personnel to activities is challenging when dealing with software defects, which necessitates a substantial workforce of developers. Analyzing new scientific methodologies to enhance comprehension of the results is the purpose of this analysis. Additionally, developer priorities were discussed, especially th

The current research aims to determine the requirements of Trends of International Mathematics and Science Study (TIMSS 2019) and to find out the extent to which the content of science textbooks for grades (1-4) in the Sultanate of Oman includes the requirements of (TIMSS 2019). Only the Cognitive Process dimension has been considered when conducting the analysis. The study population includes all science books from the first to the fourth grade for the academic year 2021-2022. The study identified and organized the requirements in the study tool, which is a list of requirements of (TIMSS 2019). After confirming its validity and reliability, the analysis was performed, and data were collected and analyzed statistically using frequencies

This paper describes the geotechnical properties of Al-Ammarah soil of Ammarah city in Messan Governorate-southern parts of Iraq. Data and other information taken from numbers of geotechnical reports that performed under the supervision of Consulting Engineering Bureau of Baghdad University. This research is devoted to study the correlation between different physical properties such as (LL, PI, LI, n,t, e) with different mechanical properties such as (qu, cc, cs, SPT). The correlation is verified using simple regression analysis. From the regression results it was found that there is direct correlation between different parameters. By using the correlation-with some information- preliminary investigation stages and studies of any s

     The current research focuses on the antioxidant activity, phytochemical, and inorganic content of five common medicinal plants: Asian pigeonwings, lemon balm, lemongrass, ginger, and turmeric. According to the phytochemical screening, flavonoids were present in all plants; tannins were present in lemon balm and lemongrass, saponins were present in all plants except lemongrass, and anthraquinone glycosides were detected only in turmeric. The aqueous extracts from lemon balm, Asian pigeonwings, and the methanolic extract from turmeric had the highest phenolic content, respectively. The inorganic composition of plants was determined using energy dispersive X-ray fluorescence. Asian pigeonwings, ginger and turmeric are mainly compos

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

Nowadays, a very widespread of smartphones, especially Android smartphones, is observed. This is due to presence of many companies that produce Android based phones and provide them to consumers at reasonable prices with good specifications. The actual benefit of smartphones lies in creating communication between people through the exchange of messages, photos, videos, or other types of files. Usually, this communication is through the existence of an access point through which smartphones can connect to the Internet. However, the availability of the Internet is not guaranteed in all places and at all times, such as in crowded places, remote areas, natural disasters, or interruption of the Internet connection for any reason. To create a