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

Due to the large population of motorway users in the country of Iraq, various approaches have been adopted to manage queues such as implementation of traffic lights, avoidance of illegal parking, amongst others. However, defaulters are recorded daily, hence the need to develop a mean of identifying these defaulters and bring them to book. This article discusses the development of an approach of recognizing Iraqi licence plates such that defaulters of queue management systems are identified. Multiple agencies worldwide have quickly and widely adopted the recognition of a vehicle license plate technology to expand their ability in investigative and security matters. License plate helps detect the vehicle's information automatically ra

Digital change detection is the process that helps in determining the changes associated with land use and land cover properties with reference to geo-registered multi temporal remote sensing data. In this research change detection techniques have been employed to detect the changes in marshes in south of Iraq for two period the first one from 1973 to 1984 and the other from 1973 to 2014 three satellite images had been captured by land sat in different period. Preprocessing such as geo-registered, rectification and mosaic process have been done to prepare the satellite images for monitoring process. supervised classification techniques such maximum likelihood classification has been used to classify the studied area, change detection aft

Doppler broadening technique is suggested to monitor the development of tumours. It depends on the sensitivity of positronium (Ps) annihilation parameters to the sub- microstructural changes in biological tissues. This technique uses high resolution HpGe detector to measure the lineshape parameters (S and W) in normal mice's mammary tissues and adenocarcinoma mammary tissues as a function of tumour growth. The results demonstrate that the central parameter (S) decreases and the wing parameter (W) increases as the tumour grow. It is found that the S parameter changes considerably with the distribution of voids which are affected by the tumour development. Therefore the present technique can successfully be employed to monitor the developm

Objective(s): The study aims to assess the early detection of early detection of first degree relatives to type-II
diabetes mellitus throughout the diagnostic tests of Glycated Hemoglobin A1C. (HgbA1C), Oral Glucose Tolerance
Test (OGTT) and to find out the relationship between demographic data and early detection of first degree
relatives to type-II diabetes mellitus.
Methodology: A purposive "non-probability" sample of (200) subjects first degree relatives to type-II diabetes
mellitus was selected from National Center for Diabetes Mellitus/Al-Mustansria University and Specialist Center
for Diabetes Mellitus and Endocrine Diseases/Al-kindy. These related persons have presented the age of (40-70)
years old. A questio

Suicidal ideation is one of the most severe mental health issues faced by people all over the world. There are various risk factors involved that can lead to suicide. The most common & critical risk factors among them are depression, anxiety, social isolation and hopelessness. Early detection of these risk factors can help in preventing or reducing the number of suicides. Online social networking platforms like Twitter, Redditt and Facebook are becoming a new way for the people to express themselves freely without worrying about social stigma. This paper presents a methodology and experimentation using social media as a tool to analyse the suicidal ideation in a better way, thus helping in preventing the chances of being the victim o

This research aims at know the position of Al-Jassas Al- Hanafi (D. 370 AH) of  "As-Sifat Al- Khbriya", through his interpretation: (the provisions of Qur'an), by studying his interpretation of the verses related to this issue.

The most significant results of this study that Al-Jassas did not consider the words that called: "As-Sifat Al- Khbriya" as adjectives to Allah almighty, but he consider them contained an inappropriate meaning to Allah almighty, thus it must be referred to the perfect arbitrator, so he was believe in opinion of interpretation. and interpretations of Al-Jassas for the related of the Qur'an verses relat

The personality of the hero Salah al-Din al-Ayyubi (may God have mercy on him) came from the womb of jihad after difficult travails that the Arab Islamic nation experienced through the jihad of its loyal and honest sons who vowed themselves to God in defense of his religion and law, so between 490 AH - 540 AH outstanding jihadi leaders emerged who took upon themselves the responsibility of jihad and mobilizing the nation's energies To fight its enemies - the Franks, the Crusaders - in the Levant, and those leaders succeeded in achieving impressive victories over the Frankish military effort and regained some cities that were usurped by the Franks. Balak bin Bahram, Suqman, and Jakarmish, but these leaders could not maintain a state of un