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

        Job stress is considered one of the most important obstacles that may appear in the work field. In order to deal with the obstacles and challenges , the idea to deal with job stress has come to address job stress as one of the most important trends that enable organizations to face those challenges through focusing on the role of job stress and the organizational climate of the organization.

       The research deals with two variables: the job stress as an independent variable, and the organizational climate as a dependent one. Each variable includes five sub-dimensions. These dimensions have been involved in an interaction to form

The increasing anti-bacterial drug resistance is one of the biggest challenges facing doctors around the globe, so finding alternative treatments is one of the ideal options to overcome this problem. The cruciferous family is one of the wealthiest plants worldwide because it contains the most important secondary metabolites, glucosinolates, known for their anti-microbial properties. The present study aimed to evaluate the anti-bacterial effect of glucosinolates (Sinigrin) against eight bacterial isolates (Staphylococcus aureus, Enterococcus faecalis, Escherichia coli, Klebsiella pneumoniae, Pseudomonas aeruginosa, Actinomyces, Proteus mirabilis and Streptococcus pneumoniae). The current study investigated six concentrations of pure

     In this study, the gamma ray shielding properties of  shields prepared from polyvinyl alcohol as a base material reinforced with barium sulfate nanoparticles at different reinforcement ratios (5,15,25,35,45 %) and thickness  1 cm  were studied. To determine the acceptability of these shields for use in gamma ray protection, some parameters including linear attenuation coefficient (μ), mean free path (λ), and half value layer (HVL) were determined using¹³³Ba, ²²Na, ¹³⁷Cs, and ⁶⁰Co radioactive sources  that produced gamma rays with energies of (356, 662, 1173, 1275 and 1332 KeV).  The (NaI (Tl)) gamma system was employed for this purpose. The fabricated shields' effective atomic

The impact of management control systems (MCS) on organizations performance empirical research has been the subject of numerous studies during the past decade in developed and emerging economies. In the contemporary competitive, complex and changing global business environment, firms are being challenged to adopt business models that enable them to address the strategic uncertainties and risks they face in their business environments. The main issue of this study is that management accounting researchers argue that one of the ways firms can continually rejuvenate themselves to survive and succeed in these complex and uncertain environments is to understand the role of management control systems in Formulating a b

The current study examined the impact of using PowerPoint presentation on EFL student’s attendance, achievement and engagement. To achieve the aim of this study, three null hypotheses have been posed as follows: There is no statistically significant difference between the mean score of the experimental group attendance and that of the control one; there is no statistically significant difference between the mean score of the experimental group achievement and that of the control one, and there is no statistically significant difference between the mean score of the experimental group engagement and that of the control one. To verify a hypothesis, a sample of sixty students is chosen randomly from the third year, department of English,

      Is the subject of Facebook of more topics that aroused interest and that it provides the features and services that allows users to direct communication and interaction and dialogue with others, and deals with the subject of research the use of Facebook and its effects left by the social relations, as the field study was conducted on a sample of 130 students from students Baghdad University of males and females in the Faculty of Political Science and Agriculture, Science and Education, Girls, and limited the sample to Facebook users exclusively to test the study hypotheses and relationships connectivity, and the results revealed the presence of a significant impact of Facebook in th

In present study, an attempt has been made to investigate the effect of Chlorpyrifos insecticide on carp Cyprinus carpio L. through acute toxicity bioassay. The LC50 were estimated as 1897, 1266, 985 and 792 μg/L during 24 , 48, 72 and 96 hr. respectively by using the concentrations 500 , 1000, 1500 , 2000, 2500 and 3000 μg/L indicating high sensitivity of fish to chlorpyrifos. The behavioral response observed in the fish were erratic swimming, loss of reflex, hyperactivities, decrease in appetite secretion of mucus, increase movement of operculum and hyperventilation . These effects increased with increasing concentration of the chlorpyrifos and duration of exposure.