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The impact of performance based costing technology in measuring the cost of consulting services : (an applied study in the Office of Scientific and Consulting Services - University of Technology
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             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 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
Tue Jun 14 2022
Journal Name
Vi.international Scientific Congress Of Pure,applied And Technological Sciences Vi.uluslararası Fen,uygulamalı Ve Teknolojik Araştırmalarkongresi
THE EFFECT OF IRRIGATION INTERVAL AND SPRAYING WITH NANOFERTILIZER ON THE FLOWERING LIFE OF TOMATO PLANTS
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This experiment was carried out in one of the fields (A) affiliated to the College of Agricultural Engineering Sciences / University of Baghdad, for the spring season 2021, On hybrid tomato plants (Mayai Mayai) to test flower viability, using two factors, the first was three levels of irrigation interval (2, 4, 6) days, and the second factor three concentrations of compound Nano fertilizer with concentrations (0, 1.5, 2.5) gm liter-1, so that the number of treatments is 9 treatments and three replications, the number of experimental units is 27 experimental units distributed randomly according to the random drawing method to ensure reducing experimental error and obtaining the most accurate results. A factorial experiment 3 x 3 x 3 was carr

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Publication Date
Fri Feb 26 2021
Journal Name
Iraqi Journal Of Science
Determination the Optimum Conditions of the Activity and Stability of Lipase Extracted from Sunflower Germinated Seeds
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The present study was conducted to determine the optimum conditions required for lipase enzyme activity extracted from germinated sunflower seeds, including temperature, pH, agitation, time of incubation, enzyme concentration, substrate type, and concentrations of mineral salts and EDTA. Optimum pH, temperature and time of incubation required for lipase stability were also determined. The results showede optimum lipase activity (3.251U/ml) wasund at 30 ÌŠC and pH 7 after 20 minutes of incubation when using 1 ml lipase enzyme with 0.02 ml of CaCl2 (10 mM) at 100 rpm of agitation and in the presence of olive oil as the substrate for enzyme reaction. EDTA appeared to have inhibitory effects, while Ca+2 and Mg+2 have stimulatory effec

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Publication Date
Wed Aug 09 2023
Journal Name
Applied Sciences
Effect of Crude Oil on the Geotechnical Properties of Various Soils and the Developed Remediation Methods
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Crude oil still affects many countries because it is one of the essential fuel sources. It makes life more manageable in modern communities and cannot be overstated because it is easy to use and find. However, the pollution caused by its use in industries such as mining, transportation, and the oil and gas business, especially soil pollution, cannot be ignored. Soil pollution is an issue in most communities because it influences people and ecology. Accidental infusions and spills of ore oils are prevalent occurrences leading to the entire or fractional exchange of the soil pore fluid by oil-contaminated soils that have affected the geotechnical engineering properties. The liquid limitations for polluted soil grades silty loam and sa

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Publication Date
Wed Aug 09 2023
Journal Name
Applied Sciences
Effect of Crude Oil on the Geotechnical Properties of Various Soils and the Developed Remediation Methods
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Crude oil still affects many countries because it is one of the essential fuel sources. It makes life more manageable in modern communities and cannot be overstated because it is easy to use and find. However, the pollution caused by its use in industries such as mining, transportation, and the oil and gas business, especially soil pollution, cannot be ignored. Soil pollution is an issue in most communities because it influences people and ecology. Accidental infusions and spills of ore oils are prevalent occurrences leading to the entire or fractional exchange of the soil pore fluid by oil-contaminated soils that have affected the geotechnical engineering properties. The liquid limitations for polluted soil grades silty loam and sa

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Scopus (10)
Crossref (12)
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Publication Date
Fri Jan 15 2021
Journal Name
Journal Of Mechanical Engineering Research And Developments
Comparison of the Effect Using Color Sensor and Pixy2 Camer on the Classification of Pepper Crop
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Image processing applications are currently spreading rapidly in industrial agriculture. The process of sorting agricultural fruits according to their color comes first among many studies conducted in industrial agriculture. Therefore, it is necessary to conduct a study by developing an agricultural crop separator with a low economic cost, however automatically works to increase the effectiveness and efficiency in sorting agricultural crops. In this study, colored pepper fruits were sorted using a Pixy2 camera on the basis of algorithm image analysis, and by using a TCS3200 color sensor on the basis of analyzing the outer surface of the pepper fruits, thus This separation process is done by specifying the pepper according to the color of it

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Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
The effect of disinfectants on the surface quality of irreversible hydrocolloid impression material and gypsum cast
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Objective: To evaluate the changes in the surface quality of irreversible hydrocolloid impression material
hydrogum following disinfection with 0.525% sodium hypochlorite, 0.2% Chlorehexidine Gluconate, and 4%
Povidone Iodine.
Methodology: Forty specimens of alginate impression materials hydrogum were fabricated according to the
ISO 1563 and were divided into four groups according to the method of solution dipping: group 1: Dip in
0.525% sodium hypochlorite, group 2: Dip in 0.2% chlorhexidine gluconate, Group 3: Dip in 4% Povidone Iodine,
Group 4: No treatment with any solution (control group). Then the specimens were poured in type II stone.
Surface detail was determined using a stainless steel block in accordance w

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Publication Date
Mon Sep 18 2023
Journal Name
Communications In Mathematical Biology And Neuroscience
Contribution of hunting cooperation and antipredator behavior to the dynamics of the harvested prey-predator system
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Fear, harvesting, hunting cooperation, and antipredator behavior are all important subjects in ecology. As a result, a modified Leslie-Gower prey-predator model containing these biological aspects is mathematically constructed, when the predation processes are described using the Beddington-DeAngelis type of functional response. The solution's positivity and boundedness are studied. The qualitative characteristics of the model are explored, including stability, persistence, and bifurcation analysis. To verify the gained theoretical findings and comprehend the consequences of modifying the system's parameters on their dynamical behavior, a detailed numerical investigation is carried out using MATLAB and Mathematica. It is discovered that the

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Publication Date
Mon Jun 05 2023
Journal Name
Al-khwarizmi Engineering Journal
A Review of the Stereo lithography 3D Printing Process and the Effect of Parameters on Quality
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Stereo lithography (SLA) three-dimensional (3D) printing process is a type of additive manufacturing techniques that uses digital models from computer-aided design to automatically produce customized 3D objects. Around 30 years, it has been widely utilized in the manufacturing, design, engineering, industrial sectors and its applications in dentistry for manufacturing prosthodontics are very important. The stereo lithography technology is highly regarded because it can produce items with excellent precision especially when selecting the best process parameters. This review article offers a useful and scientific summary of SLA three-dimensional printing technology and its brief history. The specific type of 3D printers which is SLA type b

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Scopus (16)
Crossref (14)
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Publication Date
Mon Jun 05 2023
Journal Name
Al-khwarizmi Engineering Journal
A Review of the Stereo lithography 3D Printing Process and the Effect of Parameters on Quality
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Stereo lithography (SLA) three-dimensional (3D) printing process is a type of additive manufacturing techniques that uses digital models from computer-aided design to automatically produce customized 3D objects. Around 30 years, it has been widely utilized in the manufacturing, design, engineering, industrial sectors and its applications in dentistry for manufacturing prosthodontics are very important. The stereo lithography technology is highly regarded because it can produce items with excellent precision especially when selecting the best process parameters. This review article offers a useful and scientific summary of SLA three-dimensional printing technology and its brief history. The specific type of 3D printers which is SLA t

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Scopus (16)
Crossref (14)
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Publication Date
Fri Jan 01 2021
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
BotDetectorFW: an optimized botnet detection framework based on five features-distance measures supported by comparisons of four machine learning classifiers using CICIDS2017 dataset
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<p><span>A Botnet is one of many attacks that can execute malicious tasks and develop continuously. Therefore, current research introduces a comparison framework, called BotDetectorFW, with classification and complexity improvements for the detection of Botnet attack using CICIDS2017 dataset. It is a free online dataset consist of several attacks with high-dimensions features. The process of feature selection is a significant step to obtain the least features by eliminating irrelated features and consequently reduces the detection time. This process implemented inside BotDetectorFW using two steps; data clustering and five distance measure formulas (cosine, dice, driver &amp; kroeber, overlap, and pearson correlation

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