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

Background: Metabolic syndrome (MetS) is a collection of connected cardiovascular risk factors that characterizes the complicated illness. The waist circumference cutoff point fluctuation has so far defined Mets. Objective: This study aimed to determine the cutoff point for WC in healthy Iraqi adults. Methods: This cross-sectional survey establishes the standard value for WC among 300 healthy university students in Wasit city, Iraq. They are aged between 18-25 years. The receiver operator characteristic (ROC) curve was used WC to predict the presence of two or more risk factors for MetS, as defined by IDF. Results: The cutoff level yielding maximum sensitivity and specificity for predicting the presence of multiple risk factors was

The aim of the current study is to identify the level of goal conflict with twelfth-grade students in South Sharqiah/ Sultanate of Oman according to gender and specialization. The study used the descriptive method. A scale of (28) items was developed and divided into six dimensions: time pressure, goal achievement, limit of power, limit of budget, incompatible strategies, and unclear task. To validate the scale, it was piloted (40) students. The scale was administered to a sample of (402) students (209) males in the Governorate of South Sharqiah. The results showed that the conflict level was high in “unclear task”, and an average conflict level in “limit of power”. Other dimensions (goal achievement, time pressure, limit of powe

The research issue and its importance concentrate on the importance of choosing and
preparing the kindergarten's teacher educationally ,psychologically and artistically ,and other
aspects because of their need for several skills such as the drawing skill for kindergarten
curriculums include a various artistic experiences and activities as well as for the drawing
importance for the child .And from this, the research goals raise from to prepare a test that
measures the drawing skill for kindergarten students and measure the drawing skill in all four
kindergarten students at the kindergarten department and recognize the differences level for
these students . In order to achieve the first goal in the research ,the resear

The field experiment was conducted with the aim of developing and testing an automatic sprayer for agricultural spray experiments and studying the effect of spray pressure, spray speed and spray height on the spraying process. The effects of the major spraying factors (pressure, speed, and height) on the spraying performance of the automatic sprayer were studied. This study included several traits: First - the drop sizes - Second - the penetration of the spray into the vegetation cover - Third, the spray wasted. The results showed: - First: - Increase in coverage percentage when using the first speed, 2 km / h, which amounted to 26.85%. An increment in the spraying penetration of the vegetation cover was observed at the second speed

 The present study discusses one of the most relevant and required topics in the recent period during globalization, the modern Russian system of terms for the oil and gas industry as a whole acquired a complete form in the second half of the twentieth century. The period of the late XX - early XXI centuries. marked by cardinal transformations in all areas of the political, economic, social and cultural life of Russia. These changes could not but affect industrial production. Transition to a new vector of development of the Russian economy based on the development of commercial trade, on the change and improvement of the development of industrial enterprises in the context of the implementation of national projects and the introduction

Welcome to International Journal of Research in Social Sciences & Humanities (IJRSSH). It is an international refereed journal of Social Sciences, Humanities & Linguistics in English published quarterly, both print and online.

The aim of the research is to determine the extent to which young people watch television sports programs and the impact of viewing on the level of sports culture among young people and the impact of demographic variables on youth over the viewing of sports programs, The study was conducted on a sample of (200) male and female students from the faculties of the University of Baghdad, where a questionnaire form composed of several axes and questions was prepared to measure the effectiveness of sports programs in youth culture, The statistical program used spss to empty data and extract results by frequency, percentages, correlations, The research reached several results, the most important of which is that there is a strong influence of s

Abstract

This Research aims for harnessing critical and innovative thinking approaches besides innovative problem solving tools in pursuing continual quality improvement initiatives for the benefit of achieving operations results effectively in water treatment plants in Baghdad Water Authority. Case study has been used in fulfilling this research in the sadr city water treatment plant, which was chosen as a study sample as it facilitates describing and analyzing its current operational situation, collecting and analyzing its own data, in order to get its own desired improvement opportunity be done. Many statistical means and visual thinking promoting methods has been used to fulfill research task.