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Measuring the cost of consulting services under the traditional cost approach and the performance-based costing technique and its impact on achieving profits : Applied research in the advisory office of Al-Khwarizmi College of Engineering - University of Baghdad
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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 statements for the year ending 12/31/, because the data of these years were issued and audited by the Federal Office of Financial Supervision. A number of conclusions were reached, the most important of which are: reliance on traditional costing methods and techniques in measuring the cost of its services, which makes it unable to keep pace with developments in the business environment, as a result of its failure to properly determine the cost of its services, which is reflected negatively on profits. In addition, the use of costing technology based on activity based on performance would reduce costs, and help the management of these offices to continue to perform their work for a period of years.

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Publication Date
Fri Nov 11 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Ambidexteritg leadership behaviors in organizational excellence Comparative : applied research in the two public companies, Al-Zawraa and the electrical and electronic industries
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Business organizations strive to reach organizational excellence, in instruction to maintain their position in the market, so the research started from the problem of the weakness of the senior leaders in the two companies investigated in the management and sustainability of work, as well as their inability to face challenges that could affect the work of the two companies in the future, especially the lack of organizational of the future and the prediction of those events, so the two companies seek to explore and invest opportunities to achieve organizational excellence. The research aims to know the role of Ambidexterity  leadership behaviors in organizational excellence in my company .and create ideas that will achieve organizati

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Publication Date
Sat Feb 22 2020
Journal Name
Journal Of Economics And Administrative Sciences
The impact of time management on the performance of the functional business: Survey study at Al Salam General Company for Communications and Information Technology
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The aim of the research is to know the level of time management application and its impact on the performance of the job, a survey search in the general company for communication and information technology and provide recommendations that help employees to optimize the use of time and improve performance, which is an important element in controlling the various functions of the company. In order to achieve the objectives of the research, the questionnaire was based on two main variables and distributed to a random sample of (44) employees in the company out of (308) employees, thus the proportion of the sample (14%). After collecting the samples from the sample, there are (6) incomplete forms that have been retri

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
commuities of color performance in the Holy Quran
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Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
EXTENSION ADMINISTRATION PERFORMANCE UNDER QUALITY STANDARDS FROM THE PERSPECTIVE OF THE WORKING STAFF IN AGRICULTURAL EXTENSION AND VEGETABLES FARMERS OF CENTRAL GOVERNORATES IN IRAQ
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This research aims to identify the level of extension administration performance under comprehensive quality standards from the perspective of the working staff in agricultural extension at the level of the general extension body and agricultural directorates and agricultural division.this was to identify the extension administration performance under comprehensive quality standards from the perspective of vegetables growers , random sample was selected from the central region governorates Baghdad , Diyala , Babel , karbala and Al-Najaf , a random sample from the workers in the general body numbered 56 employee , sample of staff working in agricultural extension was selected at the level of agricultural directorates in proportion

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Publication Date
Mon Jun 30 2014
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Study the Performance of Low Cost Material (Peanut Hulls) for Dye Adsorption Using Inverse Fluidized Bed
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The present study dealt with the removal of methylene blue from wastewater by using peanut hulls (PNH) as adsorbent. Two modes of operation were used in the present work, batch mode and inverse fluidized bed mode. In batch experiment, the effect of peanut hulls doses 2, 4, 8, 12 and 16 g, with constant initial pH =5.6, concentration 20 mg/L and particle size 2-3.35 mm were studied. The results showed that the percent removal of methylene blue increased with the increase of peanut hulls dose. Batch kinetics experiments showed that equilibrium time was about 3 hours, isotherm models (Langmuir and Freundlich) were used to correlate these results. The results showed that the (Freundlich) model gave the best fitting for adsorption capacity. D

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Publication Date
Thu Dec 31 2020
Journal Name
International Journal On Governmental Financial Management
The Shift towards the Results-Oriented Budget and Its Impact on Government Performance Information
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Publication Date
Thu Dec 31 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
SYNTHESIS OF THE NEW NAPROXEN SELECTIVE ELECTRODE BASED ON IMPRINTED POLYMER USING DIFFERENT MONOMERS AND ITS DETERMINATION AT PHARMACEUTICAL PREPARATION: SYNTHESIS OF THE NEW NAPROXEN SELECTIVE ELECTRODE BASED ON IMPRINTED POLYMER USING DIFFERENT MONOMERS AND ITS DETERMINATION AT PHARMACEUTICAL PREPARATION
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ABSTRACT

Naproxen(NPX) imprinted liquid electrodes of polymers are built using polymerization precipitation. The molecularly imprinted (MIP) and non imprinted (NIP) polymers were synthesized using NPX as a template. In the polymerization precipitation involved, styrene(STY) was used as monomer, N,N-methylenediacrylamide (N,N-MDAM) as a cross-linker and benzoyl peroxide (BPO) as an initiator. The molecularly imprinted membranes and the non-imprinted membranes were prepared using acetophenone(AOPH) and di octylphathalate(DOP)as plasticizers in PVC matrix. The slopes and detection limits of the liquid electrodes ranged from)-18.1,-17.72 (mV/decade and )4.0 x 10-

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Publication Date
Mon Oct 06 2014
Journal Name
Journal Of Educational And Psychological Researches
The Effect of the Problem Based Learning on EFL Learners’ Achievement
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The present study discusses the problem based learning in Iraqi classroom. This method aims to involve all learners in collaborative activities and it is learner-centered method. To fulfill the aims and verify the hypothesis which reads as follow” It is hypothesized that there is no statistically significant differences between the achievements of Experimental group and control group”. Thirty learners are selected to be the sample of present study.Mann-Whitney Test for two independent samples is used to analysis the results. The analysis shows that experimental group’s members who are taught according to problem based learning gets higher scores than the control group’s members who are taught according to traditional method. This

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Publication Date
Thu Dec 31 2020
Journal Name
College Of Islamic Sciences
The most important and important rule in the Quranic perspective "An applied study"
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Abstract

    All of us are indispensable for this rule (the most important and important) individuals, whether we were groups of leaders or followers of peoples or countries because the rule provides adequate guarantees for the correct positions and drawing the plan for successful decision-makers matching with the balances of Sharia without incompatibility between religious or worldly interests or legal positions and therefore in the framework of the most important appointment And distinguish it from the important from the interests or the appointment of the most important and distinguish from the important from the evils and through this rule we learn about the scientific and practical solutions t

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Total Quality Management and Its Role in the Development of Financial Performance "Reality and Obstacles" (Case Study on Diyala State Company)
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           This research aims to identify and measure the role of TQM in the process of developing  the financial  performance of  Diyala State Company and show the reality and obstacles, after applying the company's management to the requirements of ISO 9001: 2008 and compare it with its performance before applying this standard, The researcher measured the financial performance by conducting financial analysis of the financial statements and conducting a number of interviews at the company's headquarters, Diyala State Company (one of the Iraqi Ministry of Industry and Minerals formations) was sele

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