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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
Wed Jan 01 2020
Journal Name
The International Journal Of Literary Humanities
Lilith’s Dark Legacy: Daphne du Maurier’s "Rebecca" and the Myth of the Genesis
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Publication Date
Mon May 27 2024
Journal Name
Pakistan Journal Of Criminology
The Liability of Maritime Carrier under the Iraqi Transport Law and International Conventions
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Everywhere carriers incur a measure of liability for the safety of the goods. Carriers are liable for any damage or for the loss of the goods that are in their possession as carriers unless they prove that the damage or loss is attributable to certain excepted causes. Damaged and lost items can unfortunately be a common problem when shipping freight. Legal responsibilities arise due to loss or damage during transit while cargo is in their care. This study intends to investigate the nature of the liability of the maritime carrier when this liability is realized, and the extent to which it can be paid or disposed of given the risks realized from the transportation process, which may result in damage or loss of the goods, and the damag

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Publication Date
Mon Mar 01 2021
Journal Name
Journal Of Physics: Conference Series
The Bifurcation Analysis and Persistence of the Food Chain Ecological Model with Toxicant
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Abstract<p>In this work, the occurrence conditions of both local Bifurcation and persistence were studied, Saddle-node bifurcation appears near fourth point, near the first point, the second point and the third point a transcritical bifurcation occurred but no pitchfork bifurcation happened near any of the four equilibrium points. In addition to study conditions for Hopf-bifurcation near positive stable point that is the fourth point. Besides discuss persistence occurrence as globally property of the food chain of three species include prey, first predator and top predator with impact of toxin in all species and harvesting effect on the predator’s only. Numerical results for the set of hypothe</p> ... Show More
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Publication Date
Mon Jan 01 2024
Journal Name
Computer Modeling In Engineering &amp; Sciences
A Review and Bibliometric Analysis of the Current Studies for the 6G Networks
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Publication Date
Sun Sep 24 2023
Journal Name
Arab World English Journal
The Correlation between EFL Learners’ Academic Intelligence and the Level of Productive Skills
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Communicating effectively by gaining productive skills in a classroom setting is one of the critical goals of learning the English language. The current study was conducted to explore the correlation of EFL learners’ level of academic intelligence with their productive skills. The study tries to find an answer to what is the correlation between EFL learners’ academic intelligence and level of production skills. The study population represents EFL students at the departments of English language of the Iraqi Colleges of Education for the academic year (2022-2023). The sample includes 310 EFL students selected from the 3rd year of the Department of English of the College of Education, Ibn-Rushd for Human Sciences/University of Bagh

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Publication Date
Mon Jul 28 2025
Journal Name
Economics And Administrative Studies Journal (easj) (formerly Al-dananeer Journal)
The use of the MADC indicator for entry and exit from financial market.
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Publication Date
Tue Jun 30 2015
Journal Name
College Of Islamic Sciences
The freedom of practicing the scriptures for their rituals Between Shari'a and law
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The Islamic nation accuses these days of cruelty and extremism, and this is not strange. Every nation comes out
Including the hardline and the extremist, but the self-pity is that these charges have become
It went beyond the example and the mercy of the gift that the Almighty said (and you are to create great)
Al-Qalam: 4, and accusing him of not touching him in dealing with the people of the book and others, so try
It is our humble quest to urge our small speeches to clarify the position of Islam and its Prophet (peace and blessings of Allaah be upon him)
And deal with all human beings, and to show the low level of rights that our prophet has proved
Western laws are parts of his administration and adopted in the field

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Publication Date
Thu Feb 11 2021
Journal Name
Journal Of Legal Sciences
The Effects of The Pharmaceutical Discovery Process on The Researcher
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The process of discovering pharmaceuticals is of great importance in our contemporary life, in a way that without life becomes almost impossible, as this process is the first building block in the field of pharmaceutical industries to search for new methods and means of treatment and treatment. But in fact, the fact that talking about this process is not that simple and easy, because this process is complicated and difficult in a way that makes it take a time range that in some cases reaches what is permissible ten years to reach a chemical formula that can be used later in the manufacturing process Pharmacokinetics, and during this long period of time, this process will have a set of effects, some of which are specific to the researcher di

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Publication Date
Mon Jun 29 2015
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Study of Antioxidation Activity of Sulfated Polysaccharide Extracted From Green Algae Enteromorpha sp.: Study of Antioxidation Activity of Sulfated Polysaccharide Extracted From Green Algae Enteromorpha sp.
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Samples of the green algae were collected from water of Shatt al-Arab in Garmat Ali in Basra. After purification, the green algae identified on Enteromorpha sp. The samples were dried and milled, then sulfated polysaccharides were extracted with hot water at 90°C precipitated with absolute ethanol, dialysed and lyophilized. The chemical composition was total sugars 56.4%, protein 1.3% and sulfur 19.7%. Antioxidation activity of sulfated polysaccharides was studied by four method and included estimation of ability of scavenging hydroxylated radicals, the results showed an increased in ability with increasing concentrations. Ability of scavenging and was 59.86% at the concentration of 2.5 mg/ ml, but BHT was 81.36%. Ability of scavenging

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Publication Date
Sun Sep 27 2020
Journal Name
Journal Of The College Of Education For Women
Imagination and Emotional Impact by Constructional Methods:Al-Almohdeen’s (Believers’) Poetry in AhlAl-Bayt, (peace be upon them) as a Model
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The language that consists of only twenty-eight letters, but it is so broad that we are unable to understand it from all sides and this expansion is mainly caused by imagination, so Arab imagination, whose language goes in all directions And as it always responds to our ears, ancient critics divide imagination into holistic and partial But the language is not limited to these parts only. Do we wonder, where is the structural method of wishing, hope, questions and other methods of all this? In this paper, we try to show the importance of the method of writing in moving imagination in an interactive way, and what is related to human feelings in most, if not all, of its methods By studying the poetry of the believers in the Ahl al-Bayt, pea

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