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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
Sun Jan 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
Entre l'Emile de Jean-Jacques Rousseau et Paul et Virginie de Bernardin de Saint Pierre : un refus constant de la civilisation :
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A la fin du XVIIIe siècle, les penseurs français dont Rousseau et Saint-Pierre, commencent à mettre en question la civilisation européenne. Dans leurs œuvres les plus importantes, ces deux auteurs parlent de la société européenne d'une façon très banale. Ils font, par contre, une invitation à la Solitude et l'isolement dans la nature afin d'éviter la corruption de l'âme par la société mondaine. Ces écrivains-penseurs croient que la société peut gâter l'humanité de l'individu. Ils suggèrent à travers les images innocentes de leurs principaux personnages vivant dans la campagne, un monde idéal où il n'y a que pureté et chasteté.  Dans les deux œuvres que nous avons choisies (Paul et Virginie de Bernardin de

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Publication Date
Wed Sep 23 2020
Journal Name
Artificial Intelligence Research
Hybrid approaches to feature subset selection for data classification in high-dimensional feature space
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This paper proposes two hybrid feature subset selection approaches based on the combination (union or intersection) of both supervised and unsupervised filter approaches before using a wrapper, aiming to obtain low-dimensional features with high accuracy and interpretability and low time consumption. Experiments with the proposed hybrid approaches have been conducted on seven high-dimensional feature datasets. The classifiers adopted are support vector machine (SVM), linear discriminant analysis (LDA), and K-nearest neighbour (KNN). Experimental results have demonstrated the advantages and usefulness of the proposed methods in feature subset selection in high-dimensional space in terms of the number of selected features and time spe

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Publication Date
Thu Jun 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Comparative Study between Different Oil Production Enhancement Scenarios in an Iraqi Tight Oil Reservoir
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This paper presents a comparative study between different oil production enhancement scenarios in the Saadi tight oil reservoir located in the Halfaya Iraqi oil field. The reservoir exhibits poor petrophysical characteristics, including medium pore size, low permeability (reaching zero in some areas), and high porosity of up to 25%. Previous stimulation techniques such as acid fracturing and matrix acidizing have yielded low oil production in this reservoir. Therefore, the feasibility of hydraulic fracturing stimulation and/or horizontal well drilling scenarios was assessed to increase the production rate. While horizontal drilling and hydraulic fracturing can improve well performance, they come with high costs, often accounting for up t

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
In Vitro Cytotoxic Study for Purified Resveratrol Extracted from Grape Skin Fruit Vitis vinifera
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This study  was  conducted  with the  aim to  extract and  purify  a  polyphenolic  compound  â€œ Resveratrol” from the skin of black grapes Vitis vinifera cultivated in Iraq. The purified resveratrol is obtained after ethanolic extraction with 80% v/v solution for fresh grape skin, followed by acid hydrolysis   with   10%   HCl   solution then   the  aglycon   moiety   was  taken  with   organic   solvent

( chloroform). Using silica gel G60 packed glass column chromatography with mobile phase benzene: methanol: acetic acid  20:4:1 a

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Publication Date
Wed Oct 26 2022
Journal Name
Petroleum Science And Technology
Building 3D geological model using non-uniform gridding for Mishrif reservoir in Garraf oilfield
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Publication Date
Sun Jul 22 2018
Journal Name
New Journal Of Chemistry
Jahn–teller distortion in 2-pyridyl-(1, 2, 3)-triazole-containing copper (II) compounds
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The syntheses, characterization and experimental solid state X-ray structures of five low-spin paramagnetic 2-pyridyl-(1,2,3)-triazole-copper compounds, [Cu(Ln)2Cl2], are presented in this study, for the following five Ln ligands: L1 = 2-(1-(p-tolyl)-1H-(1,2,3-triazol-4-yl)pyridine), L2 = 2-(1-(4- chlorophenyl)-1H-(1,2,3-triazol-4-yl)pyridine), L3 = 4-(4-(pyridin-2-yl)-1H-(1,2,3-triazol-4-yl)benzonitril), L4 = 2-(1-phenyl-1H-(1,2,3-triazol-4-yl)pyridine) and L5 = 2-(1-(4-(trifluoromethyl)phenyl)-1H-(1,2,3- triazol-4-yl)pyridine). These five [Cu(Ln)2Cl2] complexes each contain two bidentate 2-pyridyl-(1,2,3)- triazole (Ln) and two chloride ions as ligands, with the Cu–N(pyridine) bonds, Cu–N(triazole) and Cu–Cl bonds trans to each othe

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Publication Date
Fri May 01 2015
Journal Name
Journal Of The Faculty Of Medicine
Gentamycin injection in disc space during lumbar discectomy (aiming to prevent post - operative discitis)
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AW Ali T, Journal of the Faculty of Medicine, 2015 - Cited by 3

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Publication Date
Mon Dec 14 2020
Journal Name
Baghdad Science Journal
Smart Flow Steering Agent for End-to-End Delay Improvement in Software-Defined Networks
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Publication Date
Wed Dec 01 2010
Journal Name
Iraqi Journal Of Physics
Inelastic magnetic electron scattering M1 form factors in Ca-48 (M3Y fitting parameters consideration)
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Inelastic magnetic electron scattering M1 at Ex =10.23 MeV form factors in Ca-48 have been investigated. The fp shell model space with four orbits and eight neutrons have been considered and FPD6 has been selected between 32 model space effective interactions to generates the model space vectors for the M1 transition with excitation energy Ex =10.23 MeV and for constructing OBDM. Discarded space (core and higher configuration orbits) has been included through the first order perturbation theory to couple the partice-hole pair of excitation in the calculation of the total M1 form factor and regarding the realistic interaction M3Y as a core polarization interaction with six sets of fitting parameters. Finally the theoretical calculations h

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Publication Date
Sun Aug 01 2021
Journal Name
Bulletin Of Electrical Engineering And Informatics
A critical success factors for software project manager in GVTs within covid-19 pandemic
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The covid-19 pandemic sweeping the world and has rendered a large proportion of the workforce as they are unable to commute to work. This has resulted in employees and employers seeking alternative work arrangements, including the software industry. Then comes the need for the global market and international presence of many companies to implement the global virtual teams (GVTs). GVTs members are gradually engaged in globalized business environments across space, time and organizational boundaries via information and communication technologies. Despite the advancement of technology, the project managers are still facing many challenges in communication. Hense, to become a successful project manager still a big challenge for them. This study

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