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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
Sat Sep 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
تحليل حسابات الاعتمادات المستندية دراسة نظرية – تطبيقية في مصرف الرشيد – بغداد للفترة من 2004 – 2006 المالية
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تلعب الاعتمادات المستندية دوراً كبيراً وخطيراً في التجارة الدولية باعتبارها إحدى أوسع أدوات الدفع انتشاراً في العالم سواءاً كان ذلك بالنسبة للمستورد أم للمصدر وتغطيتها للمخاطر المحتملة لكلا الطرفين، فهي تؤمن للمصدر استلام قيمة البضاعة بالكامل عند تنفيذها لشروط العقد، ويسمح للمستورد بعدم الدفع إلا بعد إتمام شحن البضاعة وتقديم المستندات المطلوبة واستلامها.

وتقوم المصارف التجارية المحل

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Crossref
Publication Date
Sat Oct 20 2018
Journal Name
Journal Of Economics And Administrative Sciences
Methods of Foreign Trade Payments -Comparative Accounting Study-
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 The research has been concerned with the modalities of foreign trade payments (foreign trade financing), and made an accounting comparison between them to choose the best way to pay for the imported goods (payment of the real values of imported goods), given the importance of the impact of this activity on the national economy of all countries of the world, especially Iraq for the adoption of a very large amount of imported goods to meet the requirements of the people, which require the flow of huge amounts of foreign currency outside Iraq to pay for these goods, and therefore dealing incorrectly with it leads to the destruction of the national economy and the spread of a number of negative social and economic phenomena of

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Publication Date
Tue Oct 01 2024
Journal Name
Journal Of Physics: Conference Series
An investigation into the implications of partial substitution of selenium with lead on the thermal properties for S<sub>60</sub>Se<sub>40-X</sub>Pb<sub>X</sub> Chalcogenide Compound
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Abstract<p>This study includes the manufacture of four ternary alloys represented S<sub>60</sub>Se<sub>40-X</sub>Pb<sub>X</sub> with weight ratios x = 0, 10, 20, and 30 by the melting point method. The components of each alloy were mixed separately, then placed in quartz ampoules and vacuumed out with a vacuum of roger that 10<sup>−4</sup> Torr. The ampule was heated in two stages to avoid sudden dissipation and precipitation of selenium on the inner mass of the quartz tube. The ampoule was gradually heated and kept at 450°C for approximately 4 hours followed by 950°C for 10 hours.at a rate of 10 degrees Celsius, the temperature of the electric furnace</p> ... Show More
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Publication Date
Tue Dec 31 2013
Journal Name
Al-khwarizmi Engineering Journal
Spectral Study of Pt (II), Cr (II) Polymeric Complexes of the Ligand N- Crotonyl -2- Hydroxy-Phenylazomethine
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 The polymeric complexes were obtained from the reaction of polymeric Schiff base.N-crotonyl-2-hydroxyphenylazomethine (HL), with divalent metals Pt (II), Cr (II). The modes of bonding and overall geometry of the complexes were determine through spectroscopic methods and compared with that reported from analogous monomeric ligand. This study revealed square planer geometry around the metal center for [Pt(L)Cl] and distorted octahedral geometry for Cr complex [Cr(L)Cl(H2O)2].

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Publication Date
Thu Jun 20 2024
Journal Name
Bulletin Of The Iraq Natural History Museum
MORPHO-HISTOLOGICAL STUDY OF THE PROVENTRICULUS OF EURASIAN MARSH HARRIER CIRCUS AERUGINOSUS (LINNAEUS, (1766 (AVES, ACCIPITRIFORMES, ACCIPITRIDAE)
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The study aimed to describe the anatomical, histological, and histochemical structure of the proventriculuc of adult male Eurasian marsh harrier, Circus aeruginosus (Linnaeus, 1766) (Accipitriformes, Accipitridae). Six birds were used for this study. The histological sections of proventriculus were stained with hematoxylin and eosin, periodic acid Schiff, and alcain blue. The proventriculus, representing the upper stomach, appeared as a conical structure with a thick wall connecting the caudal end of the thoracic esophagus to the gizzard. It had a light brown color. Microscopic examination revealed that the proventriculus wall consists of the outer tunica serosa, the tunica muscularis, tunica sub mucosa, and the inner tunica mucosa.

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Publication Date
Mon Mar 01 2021
Journal Name
Iraqi Journal Of Physics
Study of the Nuclear Structure of some Neutron Rich Si Isotopes Using Shell Model with Skyrme Interaction
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  Abstract

      The nuclear structure of 28-40Si isotopes toward neutron dripline has been investigated in framework of shell model with Skyrme-Hrtree-Fock method using certain Skyrme parameterizations. Moreover, investigations of static properties such as nuclear densities for proton, neutron, mass, and, charge densities with their corresponding rms radii, neutron skin thicknesses, binding energies, separation energies, shell gap, and pairing gap have been performed using the most recent Skyrme parameterization. The calculated results have been compared with available experimental data to identify which of these parameterizations introduced equivalent results with the ex

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Publication Date
Tue Feb 12 2019
Journal Name
Iraqi Journal Of Physics
A Study of the generation of laser soliton from spontaneous emission by ring cavity with carbon nanotube
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We demonstrate a behavior of laser pulse grows through fiber laser inside and output cavity with a soliton fiber laser based on the multi-wall carbon nanotube saturable absorber (SA), we investigate the effects of a saturable absorber parameter on the mode-locking of a realistic Erbium fiber ring laser. Generalized nonlinear Schrodinger equation including the nonlinear effects as gain dispersion, second anomalous group velocity dispersion (GVD), self phase modulation (SPM), and two photon absorption used to describe pulse evolution. An analytical method has been used to understand and to quantify the role of the SA parameter on the propagation dynamics of pulse laser. We compute the chirp, power, width and phase of the soliton for range

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Crossref
Publication Date
Fri Jul 04 2025
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Exploring the Relationship Between Urolithiasis and Hypertension: A Cross-Sectional Study
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Background: Urolithiasis and hypertension are prevalent and clinically significant conditions in the Middle East, both influenced by shared metabolic and environmental risk factors. Understanding the potential association between them is important for guiding prevention strategies. Objective: To explore the relationship between urolithiasis and hypertension in a sample of Iraqi adult patients. Methods: A cross-sectional observational study was conducted at Alkindy Teaching Hospital, Baghdad, from September 2024 to March 2025. Participants included 237 patients with confirmed urinary tract stones and 244 controls confirmed to be stone-free, matched for age and sex. Exclusion criteria included secondary hypertension, chronic kidney di

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Scopus Crossref
Publication Date
Fri Jan 05 2018
Journal Name
Asian Quarterly: An International Journal Of Contemporary Issue
Refugees and the Challenges for Language Education (LE): A Theoretical Study
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DBN Rashid, Asian Quarterly: An International Journal of Contemporary Issue, 2018

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Study to modify the fat cow's milk for children and infants
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This study Ajert to modify the chemical composition of milk fat cows and make it similar to the installation of milk fat mother through the addition of protein and soybean oil to be given Alkhltatnsp sensory protein that the best plan is the ratio of 1:1

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