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

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

This work is focused on the design parameters and activity of artificial human finger for seven grips. At first, obtained the ideal kinematics of human fingers motion by analyzing the grips video which were recorded using a single digital camera recorder fitted on a tripod in sagital plane while the hand is moving. Special motion analysis software (Dartfish) the finger joint angles were studied using the video recording. Then the seven grips were modeled using static torque analysis, which calculates the amount of torque applied on the fingers joint grip depending on the results of the kinematic analysis. The last step of the work was to design the actuator (Muscle Wire) of artificial finger for the seven grips in a simple design approac

It has mixed views on the concept or the role (Portrait) carving human faces across historical periods. The counting and historical document recording profiles for individual, promised impression represents promised impression represents the importance and greatness of personal without attention logs features and individual features, and in all cases the (portrait) was working for celebrated personality, glorifying and out of respect for his role heroic or reputation or social status.
But if we intend carving human faces one varieties of art in sculpture became necessary for us to proceed from the statement which affirms "The requirement of art to be liberated from their recovery forms as they are in the outside world" and here we beg

This study focused on the various forms of violence that aged people encounter in their late life, the significance of taking measures that enhance not only the welfare for aged people but also the influence of early stage of life and how the old age effects on people experience throughout their live. Further, the importance of raising the awareness among communities to the extent of seriousness of old age in order to teach children the right habits and traditions, which are faded away over time.  The researcher indicated that raising the avenues of collaboration among home members, social organization, and all governmental facilities will support and provide a good treatment for this group of people.

    In this work, animal bones with different shapes and sizes were used to study the characteristics of the ground penetrating Radar system wares reflected by these bones. These bones were buried underground in different depths and surrounding media. The resulting data showed that the detection of buried bones with the GPR technology is highly dependent upon the surrounding media that the bones were buried in. Humidity is the main source of signal loss in such application because humidity results in low signal-to-noise ratio which leads to inability to distinguish between the signal reflected by bones from that reflected by the dopes  in the media such as rock .

Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles

The study of the " Speech act " in grammatical codes reveals great efforts in the study of the elements of linguistic communication contained in their efforts, and is part of the study of the linguistics of heritage, and the research has been designed to identify the verbal act in the blog of Ibn al-Khabaz (guiding the shine) by studying its sections comprehensively; To the spirit of grammatical discourse as well as the combination of the concept of the semantic act already verbal according to Searle, and its response in the form of indirect verbal acts more than direct acts, as well as the pure formulas of the opinions of the violators in the speech of Ibn al-Khabaz other than the proven verbal formulas Approval and approval, the class