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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
Thu Aug 01 2024
Journal Name
Iop Conference Series: Earth And Environmental Science
Collapse Pattern in Gypseous Soil using Particle Image Velocimetry
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Abstract<p>Gypseous soil is prevalent in arid and semi-arid areas, is from collapsible soil, which contains the mineral gypsum, and has variable properties, including moisture-induced volume changes and solubility. Construction on these soils necessitates meticulous assessment and unique designs due to the possibility of foundation damage from soil collapse. The stability and durability of structures situated on gypseous soils necessitate close collaboration with specialists and careful, methodical preparation. It had not been done to find the pattern of failure in the micromechanical behavior of gypseous sandy soil through particle image velocity (PIV) analysis. This adopted recently in geotech</p> ... Show More
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Publication Date
Mon Aug 30 2021
Journal Name
Al-kindy College Medical Journal
Spontaneous Coronary Artery Dissection in Multiple Gestation Peripartum Period
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Background: Non-atherosclerotic spontaneous coronary artery dissection (SCAD) is defined as a non-traumatic and non-iatrogenic separation of the coronary arterial wall. SCAD is a highly uncommon cause of myocardial infarction (0.1 to 0.4 %).

Case presentation: 40-year-old African American woman, G1T1P0A0L2, with a past medical history of tobacco abuse and obesity who had uncomplicated cesarean section delivery for healthy twins two weeks prior presented with substernal, sudden onset chest pain. The pain radiated to left arm and back, pressure-like, and is associated with nausea, vomiting, and dyspnea.

On examination she was within normal limits except for a well-healed C-section wound. An electrocardiogr

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Publication Date
Sun Dec 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Angiopoietin-2 Immunohistochemical Expression in Oral Squamous cell Carcinoma
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Background: There are various secreted proteins affecting the prognosis of oral squamous cell carcinoma (OSCC) and one of them is Angiopoietin-2(Ang-2) which is thought to have an essential role in the development and progression of the tumor. Aim of the study: This study was conducted to determine the expression of (Ang-2) in (OSCC) to assess its correlations with clinicopathological parameters of the tumor. Material and Methods: 36 formalin- fixed, paraffin- embedded tissue blocks histologically diagnosed as OSCC were examined for Ang-2 immunohistochemical expression semi quantitively. Results: The expression of Ang-2 was significantly associated with histopathological grade (P value=0.023), while there is no significant association wi

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Publication Date
Sat Aug 01 2020
Journal Name
Journal Of Engineering
Salt Distribution in a Soil Irrigated by Subsurface Emitter
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The best design of subsurface trickle irrigation systems requires knowledge of water and salt distribution patterns around the emitters that match the root extraction and minimize water losses. The transient distribution of water and salt in a two-dimensional homogeneous Iraqi soil domain under subsurface trickle irrigation with different settings of an emitter is investigated numerically using 2D-HYDRUS software. Three types of Iraqi soil were selected. The effect of altering different values of water application rate and initial soil water content was investigated in the developed model. The coefficient of correlation (R2) and the root-mean-square error (RMSE) was used to validate the predicted numerical res

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Publication Date
Sat Jun 30 2012
Journal Name
Al-kindy College Medical Journal
VCAM-1 Expression in Endometerium with Human Cytomegalovirus Infection
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Background: To elucidate the possible role of human cytomegalovirus in pregnancy loss through induction of certain pro-inflammatory adhesion molecules.
Methods: Paraffin embedded sections of curate samples were obtained from 34 women had spontaneous abortion, and 5 women had elective termination of pregnancy (as control), and then subjected for immunohistochemistry analysis to detect human cytomegalovirus (HCMV) early protein and VCAM-1 molecule.
Results: Nine out of 34 women with spontaneous abortion were positive for HCMV early protein, with a
significantly higher expression of VCAM-1 in HCMV positive cases as compared with HCMV negative and the control groups (p = 0.05, 0.001 respectively).
Conclusion: HCMV infection may p

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Publication Date
Sat Dec 02 2023
Journal Name
Journal Of Engineering
Augmented Reality’s Role in Highlighting Historical Heritage / Kirkuk Citadel
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Augmented Reality (AR) is one of the technological developments in recent years that uses the real world as a basic pillar and enhances it by overlaying virtual objects created by computers. The study provides an overview of the use of augmented reality technology in meeting one of the most important requirements of cultural tourism: highlighting cultural and historical heritage. Accordingly, the research problem concentrated on the lack of local literature associated with the use of augmented reality in cultural tourism. It aimed to fill this gap by building a knowledge base and demonstrating the potential of augmented reality in this field. Hence, the importance of research in drawing the attention of tourism practitio

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of Global Pharma Technology
Auto-antibodies Profile in Children Infected with Visceral Leishmaniasis
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Visceral leishmaniasis (VL) is a parasitic infection caused by an intracellular growth of Leishmania spp. in macrophage cells. The autoimmune disorder is a condition takes place when the immune system produces antibodies which incorrectly attacked its own body tissues. VL has been involved as an effect or on the autoimmune aspect. This study was conducted to identify the auto antibodies profile in patients infected with VL. The presences of auto antibodies in 21 Iraqi children infected with VL were tested for laboratory autoimmune aspect. The highest percentage of seropositive in Leishmania patients was observed for anti-ds DNA, anti-Mi-2, anti-Ku and anti-PCNA antibodies (90.5%, 90.5%, 90.5% and 61.9%) respectively, while the lowest percen

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Scopus
Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
A study for Bacterial Infection in Acute Diarrhea Patients
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500 samples of diarrhea stool were collected from different ages(less than 1year –upto30years) and for both genders from some patients in (Alwiya hospital for children, Al-kendi, central health public laboratory and some gavernarated labs) period(1/11/2009—1/10/2010). Kinds of bacteria and parasites agents were isolated and identified from patients with diarrhea. Nine species of gram negative bacteria from enterobacteriaceae were isolated, E. coli isolated are the higher ratio 4.8% of all, then Salmonella typhi4.6% while the lowest ratios is Citrobacterfreundii 0.4%, while the other identified species were be among the previous rotios. also Plesomonasshigelloides was isolated which concedride one of the bacterial local studies.many met

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Publication Date
Thu Aug 11 2016
Journal Name
Advanced Materials
Contact Resistance Effects in Highly Doped Organic Electrochemical Transistors
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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Refractive Index Scaling in Hollow Core Photonic Crystal Fiber
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In this paper, simulation study of the frequency shift of photonic bandgaps due to refractive index scaling using liquids filled hollow-core photonic crystal fibers is presented. Different liquids (distilled water, n-hexane, methanol, ethanol and acetone) are used to fill the cladding of 2 types of hollow core photonic crystal fibers (HC19-1060, HC7-1060). These liquids are used to change the effective index scaling and index contrast of the cladding. The effect of increasing temperature of the liquid (20-100 0C for water and 20-70 0C for other liquids ) infiltrated hollow core fiber on the bandgap width and transmission properties has been computed. The maximum photonic bandgap width at 0.0243 has appeared with filling HC7-1060 PCF with

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