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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
Fri Jun 01 2012
Journal Name
Journal Of Engineering
Effects of Functionalized Polyethylene and Styrene ButadIene Styrene Polymers on Performance Grade of Local Asphalt
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Rutting is one of the major distresses in pavement. The objective of this paper is to develop an improved asphalt binder grading system for Iraq based on the principal of Superpave system, and increasing performance grade of product asphalt binder in Iraq using polymers without raising the viscosity of the binder. Two types of polymers are used, Plastomers, Functionalized Polyethylene (PE) which is developed by asphalt research group in Wisconsin University in the USA, and Elastomers, Styrene Butadiene Styrene (SBS) with and without cross linker. Mastercurve are drown for these modified binders, Rolling thin film aged, to show effects on rheological properties at high temperature for complex modulus (G*) and phas

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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Engineering
Formal Characteristics of the Architectural Type of contemporary Mosques within the concept of Topology
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Mosques could be considered as one of the most powerful architectural types throughout historical ages. With their highly symbolic formal legacy, Mosques  play an essential role in providing the Islamic city with its special identity. Nevertheless, the advent of digital technology and its ubiquity at different levels of architectural design marked the emergence of new tendencies in the Architecture of Mosques, represented by various models added to the storage of this architectural type. Consequently a review of these tendencies would be needed, aiming at pointing out the formal transformations and new suggested characteristics.

The paper investigates the surviving and the disappearing formal components of&n

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Publication Date
Fri Jan 01 2021
Journal Name
2nd International Conference On Engineering & Science
Comparative on-grid solar systems winter performance analyses of different PV technologies in Baghdad weather
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Publication Date
Wed Jan 23 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Active Role of Admin strative Skills in Reinforcing Strategic Entrepreneur Ship Through Organizational Flexibility: دراسة استطلاعية لأراء عينة من الإدارات العليا والوسطى في المصارف العراقية الخاصة / بغداد
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The study has tackled three important variables on the strategic and organizational level, that are : (Administrative skill, strategic Entrepreneurship  and organizational flexibility). Through the statistical analysis is, the research hers have sought to identify the relation among them. The study has been applied on a sample of (44) private banks in Iraq. A questionnaire, which has been designed according to a number of international standards, has been used. It's made of (29) items that cover the three variables to test their hypotheses. A number of statistical tools have been used A number of conclusion have been reached and recommendations have also been suggested.

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Publication Date
Wed Jul 30 2008
Journal Name
College Of Islamic Sciences
Flag the appropriate between the verses of the Koran
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The appropriateness of the verses and surahs of the Qur’an, and the connection of their structures, is one of the aspects of the miraculousness of the Holy Qur’an, and it is an honorable knowledge by which the intellect guesses, and by which the value of the one who says what he says is known, and this science was written to appear in the early fourth century AH.
The occasion makes the parts of speech entwined with each other, so that connection is strengthened, and the composition becomes the same as the case of a tight construction that is compatible with the parts.
The Holy Qur’an has adopted a unique approach in its presentation of issues, in contrast to all previous and subsequent approaches. Sometimes he mentions a part

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Publication Date
Sat Dec 31 2016
Journal Name
Al-kindy College Medical Journal
Hemoptysis Hospital Based Study, At AL- Kindy Teaching Hospital
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Background: Expectoration of blood that originated in the lungs or bronchial tubes is a frightening symptom for patients and often is a manifestation of significant and possibly dangerous underlying disease. Tuberculosis was and still one of the common causes followed by bronchiactasis , bronchitis, and lung cancer. Objectives: The aim of this study is to find the frequency of causes of respiratory tract bleeding in 100 patients attending alkindy teaching hospital.Type of the study: : Prospective descriptive observational study Methods of a group of patients consist of one hundred consecutive adult patients, with Lower respiratory tract bleeding are studied. History, physical examination, and a group of selected investigations performed,

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Publication Date
Fri Jul 01 2022
Journal Name
Journal Of Molecular Structure
Interaction behavior of curcumin encapsulated onto functionalized SBA-15 as an efficient carrier and release in drug delivery
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In this work, mesoporous silica SBA-15 was prepared and functionalized with amine groups (i.e., NH2) to form NH2/SBA-15. The curcumin (CUR) was encapsulated into the surface and pore of NH2/SBA-15 to create CUR@NH2/SBA-15 as an efficient carrier in drug delivery systems (DDSs). The three samples (i.e., SBA-15, NH2/SBA-15, and CUR@NH2/SBA-15) were characterized. The study investigated the effect of the carrier dose, initial CUR concentration, pH, and contact time on the CUR loading efficiency (DLE%) via adsorption. The best DLE% for the SBA-15 and NH2/SBA-15 were found to be 45% and 89.7%, respectively. The Langmuir isotherm had a greater correlation coefficient (R2) of 0.998 for SBA-15. A pseudo-secondorder kinetic model seemed to fit well

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Publication Date
Wed Apr 25 2012
Journal Name
Journal Of Chromatographic Science
Direct Acetylation and Determination of Chlorophenols in Aqueous Samples by Gas Chromatography Coupled with an Electron-Capture Detector
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A method was developed that offers a rapid, simple and accurate technique for the determination of chlorophenols at trace levels in aqueous samples with very limited volumes of organic solvents. These compounds were acetylated, then preliminarily extracted with n-hexane. The enriched chlorophenols were directly analyzed using gas chromatography with an electron-capture detector. The detection limits were in the range of 0.001–0.005 mg/L, except for 2-chlorophenol, which was always above 0.013 mg/L. Relative standard deviation for the spiked water samples ranged from 2.2 to 6.1%, while relative recoveries were in the range of 67.1 to 101.3%.

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Publication Date
Thu Jan 04 2018
Journal Name
Journal Of Global Pharma Technology
A First Record and Developmental Stages of an Exotic Species Cochlicellabarbara (Linnaeus, 1758) (Gastropoda-Cochicellidae) in Iraq Baghdad
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The aim of this study is to highlight this species of gastropoda Cochlicellabarbara( Linnaeus, 1758), which is recorded for the first time in Iraq, which is an exotic animal in this country. It is a terrestrial Molluscan, the study for three months (February, March and April) 2017. In garden houses in Baghdad Al-Karkh, we studied the development stages from the egg to the adult, they lay a hundred of eggs in about (15-20) eggs in each gelatinous sac, the shell with 7 whorls and about 10 mm in length.

Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Economic Analysis for Construction in Ibn Khalduon s’ Muqaddimah
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The specialist researcher  fined the relations between economic ideas with economic facts in his theory which called humanity building it is appeared clearly ( in Ibn Khalduons’ Muqaddimah) in a clothe of economic  social  phenomenon's as a systematical analysis in all fifty chapters of al Muqaddimah ,therefore this paper deal with  Ibn Khalduon economic thoughts as important says which describe the society building in its economic subjective  and  examine the relationship between The dissert and the city within economic says which are cover  the social analysis ,and determinate   the analysis objects  which clearly in this dualism  model ,between the state and economic bas

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