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

The mysterious letters, the philosophy of existence and the meaning of these letters in the Qur'an is one of the mysterious issues that has always occupied the minds of Interpreters. Each Interpreter has tried to provide his own interpretation and understanding of these mysterious letters. Since these letters are part of the surah of the Qur'an and at the same time, the appearance of these letters, unlike other verses, does not indicate meaning, the commentators have approached these verses with their preconceptions. In this article, an attempt has been made to investigate the role of pre-interpreters of descriptors in a descriptive and analytical method in finding the meaning of syllables. However, each of them has tried to interpret th

The aim of this study was to identify the level of critical thinking skills among fourth-grade middle school students and to determine the performance level of the underhand volleyball pass, with the assumption that there is a positive relationship between critical thinking and skill performance. The study population included 281 students from Basra Preparatory School for Girls under the Second Baghdad Education Directorate for the 2024/2025 academic year, of whom 275 students were intentionally selected as the research sample (97.865% of the population). The experimental procedure involved applying a critical thinking scale and a technical performance test for the underhand pass on 25 students per day over 11 days, from February 9

The research was titled: Approval of the Imam of the Nuclear of Iraqis through the curriculum of the students.
The research revolves around the study of the weight of the imam nuclear jurisprudence in which the views of the Iraqi jurists of the Imam Shafi'i agreed through the book of students' approach to the nuclear imam, the research included a brief translation of the nuclear imam, and the definition of his place in the Shafi'i school, and then the definition of Iraqi jurists and then study the jurisprudence The course of research is only three issues, and compared with the views of imams, and the statement of the most correct opinion, and God and the conciliator.
researcher

Scientists were interested in the statement of the concept of companions and the definition of the companion in terms of his status or his novel or inherent to the Prophet of Allah (peace be upon him) and was for those who did not walk in the translations and the abundant share in this work, and among these scientists Hafiz Shams al-Din al-Dhahabi, which was translated to the companions His books, indicating their status and effort, and who had a novel of them - what we will see in the folds of the research, God willing -

Fiber‐reinforced elastic laminated composites are extensively used in several domains owing to their high specific stiffness and strength and low specific density. Several studies were performed to ascertain the factors that affect the composite plates’ dynamic properties. This study aims to derive a mathematical model for the dynamic response of the processed composite material in the form of an annular circular shape made of polyester/E‐glass composite. The mathematical model was developed based on modified classical annular circular plate theory under dynamic loading, and all its formulas were solved using MATLAB 2023. The mathematical model was also verified with real experimental work involving the vibration test of the f

The research aim to the usage educational method for jump shooting and it effect on speed strength in basketball for the specialist students in College Sport of Dayla University, which used the following statistic treatment (The T.test for compatible specimens), so after statistic treatment which appears theres a tow moral differences in speed strength and jump shooting tests results to (legs & arms) for the before and after tests, and after that the conclusions we positive and the second the special drills effect immaterial speed strength to legs and arms, so the tow researches recommended to looking after the best for educational methods that used in our sport colleges in Iraq.

Chilled ceilings systems offer potential for overall capital savings. The main aim of the present research is to investigate the thermal performance of the indirect contact closed circuit cooling tower, ICCCCT used with chilled ceiling, to gain a deeper knowledge in this important field of engineering which has been traditionally used in various industrial & HVAC systems. To achieve this study, experimental work were implemented for the ICCCCT use with chilled ceiling. In this study the thermal performances of closed wet cooling tower use with chilled ceiling is experimentally and theoretically investigated. Different experimental tests were conducted by varying the controlling parameters to investigate their effects

In this work, a vertical pulsating heat pipe heat exchanger (PHPHE)  was designed for waste heat recovery, exchanging thermal energy between two air streams in a counterflow configuration. The heat exchanger consists of six rows, each row consists of one pulsating heat pipe (PHP), and each PHP has six turns. The working fluid used in the heat pipe was acetone with fill ratios of 50%, 60%, and 70%. The effect of evaporator inlet temperature at 40, 45, and 50°C and air velocity at 0.5, 0.7, and 0.9 m/s on the pulsating heat pipes consisting of three sections- evaporator, condenser, and adiabatic, whose dimensions were 25 x 25 x 10 cm, was studied. At the same time, the condenser temperature was maintained at 26°C. The system’s th