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

Since the advent of the sunrise of the immortal message, Islamic legislation has always established justice and the right guidance, and has prevented any perversion, injustice or corruption, with a divine system that called in its course the characteristics of the legislation on its general basis and its ability to develop, progressivity, and paving the way with a collective approach, accompanied by the worldly and moral punishment. When the corrupters went too far, reformers were delayed and values were missed; Mankind has been afflicted with the scourge of injustice and loss, and has lost sight of the approach that the Creator of the world has given to the people of the world, for what would guide them in their affairs sooner and later

The research aimed to study the job satisfaction of the staff of the Federal board of supreme Audit and its relation to the effectiveness of their performance, The questionnaire was adopted as a main tool in the collection of data and information from a random sample of (54) employees of the Federal board of supreme Audit. In light of this, the data were collected and analyzed and the hypotheses were tested using the statistical program (SPSS).

The researchers reached a number of conclusions, the most important of which were: (1) the respondents' response to the variables of job satisfaction and the effectiveness of the performance were medium; (2) there was a significant relationship between job satisfaction and performance effe

Recently new and multiple concepts emerged in the sustainability issues ,which transformed into number of planning and designing policies and strategies that must be committed by the designers and the relevant trends in building ,regarding Iraq and the reality of industrial areas ,especially in Baghdad, which helped to sustain few of it & emerged another with bad reflect ,which for that made it clear the importance of implicating sustainable ecological planning and designing strategies provided by the concept of Eco-industrial parks and the concept of Ecotowns and the future potentials provided ,and the easiness of carrying it out which made it flexible and away to provide a base supported by it for rebuilding and rehabilitation and

The aim of the current research was to examine the correlation between neuromuscular coordination and setting and spiking skills of football tennis players. The researcher used the descriptive approach in investigating the relationship between neuromuscular coordination and setting and spiking skills. The sample of the research was selective and composed of 45 youth players of the Specialized Football Tennis School in Baghdad Province with age of 16 years and above. The research sample was subjected to the relevant tests and the results obtained analyzed statistically to establish whether there is a relationship between neuromuscular coordination and setting skill on the one hand and neuromuscular coordination and spiking skill on t

The research aims to reveal the impact of media policy in Iraqi media outlets on the level of objectivity in these outlets. A study from the communicators’ point of view where the researcher used a survey method on the communicators in media outlets to reveal the extent of media policies knowledge as well as the pressures exerted by this policy on communicators in media outlets. It also reveals the extent of their commitment to objectivity, neutrality in dealing with information and the way used to transfer it.
The research sample included (179) respondents from communicators in a range of Media outlets such as (Press, Radio, and Television), The researcher was careful with the diversity of the sample, and

The research problem is represented in the weakness of reliance on the role of some motor abilities (flexibility, balance and compatibility) in biomechanical indicators and the performance of a large number of gymnastics skills, including the skill of the human wheel, in addition to the lack of reliance on the use of video imaging of the skill in order to analyze its path and identify its weaknesses. The research aimed to identify the relationship between motor abilities, biomechanical indicators and the degree of performance of the skill of the human wheel, and the descriptive method was used on its own, chosen in an intentional method, consisting of (10) students from the third stage in the Department of Physical Education and Sp

Chitinase-3-like 1 protein (YKL-40) is a glycoprotein primarily produced in the arthritic joint and plays a crucial role in inflammatory processes. The aim of the study is to establish the role of YKL-40 as a biomarker for rheumatoid arthritis (RA) compared to proinflammatory biomarkers and disease activity. The study included 58 patients and 18 control. Diseases activity score (DAS-28) and clinical disease activity index (CDAI) were measured. Serum level of YKL-40, tumor necrosis factor-α (TNF-α), interleukin-1B (IL-1β), erythrocyte sedimentation (ESR), rheumatoid factor (RF), C-reactive protein (CRP), and anti-citrullinated protein antibody (ACPA) were assessed. The results showed that the median serum YKL-40 level which was 5.42 

This study seeks to address the impact of marketing knowledge dimensions (product, price, promotion, distribution) on the organizational performance in relation to a number of variables which are (efficiency, effectiveness, market share, customer satisfaction), and seeks to reveal the role of marketing knowledge in organizational performance.

In order to achieve the objective of the study the researcher has adopted a hypothetical model that reflects the logical relationships between the variables of the study. In order to reveal the nature of these relationships, several hypotheses have been presented as tentative solutions and this study seeks to verify the validity of these hypotheses.