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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 Jun 01 2022
Journal Name
Applied Energy
Novel mathematical modeling, performance analysis, and design charts for the typical hybrid photovoltaic/phase-change material (PV/PCM) system
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Publication Date
Wed Jun 01 2022
Journal Name
Applied Energy
Novel mathematical modeling, performance analysis, and design charts for the typical hybrid photovoltaic/phase-change material (PV/PCM) system
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Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
An evaluation of waste and well water quality for agriculture production around Erbil city, Iraq
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Erbil city is located in the northern Iraq with a population of over one million people. Due to water crises farmers usually use wastewater and well water for the agricultural production. In this study six stations were designed to sample waste water and three from well water to define waste water and ground water characteristics. In this study, Residual Na+ Carbonate, Mg++ hazard, salinity hazard, Kelley index, %sodium, total hardness, permeability index, potential salinity, sodium adsorption ratio, and Irrigation Water Quality Index (IWQI) were determined. The order of average cation concentrations in water was Mg2+> Ca2+ > Na+ > K+. While the proportion of main

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Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
Digitization is a contemporary reality and its importance in the Saudi plastic arts: ابتسام سعود الرشيد
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After completion of the artistic production, the artist plays the echo of this production upon the recipient. Whether this recipient is from the public, art connoisseurs, or private artists, critics and academics. In the past, the boundaries of Time and place had a great effect in limiting this echo or its quality, as the views of the recipients were largely influenced by the prevailing thought or the artistic trends that dominate the artistic scene in the surrounding environment in which the artist created. In order for the artist to show works for the widest segment of the recipient, he bears the burden of the costs of transporting the work, a keeper of damage on the move, and the material amounts that may hinder the publication of the

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Publication Date
Tue Mar 15 2022
Journal Name
Al-academy
Textual thresholds and its Aesthetic in history: "Mamo Zain" by its author, the famous Kurdish poet Sheikh Ahmad Al-Khani, deceased (1118 AH / 707 AD), translated by Sheikh Dr. Muhammad Saeed Ramadan al-Bouti. Research on the connotation and manifestations of interconnection
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Literary works include, for the most part, text thresholds, which are the first entry into reading them and understanding their connotations, and (literary works) vary according to text thresholds, some of which are limited to the title and on the cover page only, and others, in addition to these two thresholds, are based on the dedication threshold too, and others ...

This study takes the story of "Mamo Zain" of the poet Ahmed Al-Khani and his translator Sheikh Muhammad Ramadan Al-Bouti as the field of study, as it is a unique literary work, which included a number of textual thresholds which supported each other and cooperated with the content of the work.

The threshold of dedication in the story of "Mamo Zain" was a spee

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Publication Date
Sun Sep 30 2012
Journal Name
College Of Islamic Sciences
Explanation of the book Al-I'tikaaf  From the Al-Dura system            Luminous - of the Sarsi Hanbali brand
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Praise be to God, Lord of the worlds, and peace and blessings be upon our master Muhammad, and upon his whole family and companions, but after: God Almighty has instituted types of acts of worship and classes of obedience that, if performed by the servant, would link him with his Creator and connect with his Lord. And for the sake of these worship, and the greatest of them: the worship of i'tikaaf, for souls need rest and recuperation from the struggle of life and its concerns, concerns and anguish, and people differ in their attitudes and interests in the means of recreation, and many people consider the outing and travel the best way in which they breathe from their toil and toil, and reclaim their strength and the advised adult He fin

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Symmetries of the Interior Design of Fast Food Restaurants
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The present research deals with the study of the symmetries of the design of interior spaces in fast food restaurants in terms of formality as it is an important element and plays a direct role in the spatial configuration, which is designed in both of its performance, aesthetic and expressive aspects. Since the choice of shapes is a complex subject that has many aspects imposed by functional and aesthetic correlations, the problem of the research is represented by the following question: (To what extent can the symmetries of the interior design be used in the spaces of fast food restaurants?)
The research acquires its importance by contributing to the addition of knowledge to researchers, scholars, companies and the specialized publ

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Engineering
The Effect of Shear on the Properties of Rigid PVC
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The rheological and fusion behavior of polyvinyl chloride (PVC) compounds plays a dominant role in
the processing operations and in the development of physical properties in the processed material. A
comprehensive study was made in this work to evaluate the effect of shear and thermal history on stability, mechanical and rheological properties of rigid PVC compounds. Different samples of Rigid Poly vinyl chloride including dry blend powder, granules, and bottles molded from both were examined. A study was also made on recycled RPVC where 25% of reclaimed material was continuously blended with fresh dry blend and processed for 15 cycles. Results showed that compaction of the PVC material took place in the brabender plastograph at co

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
The Effect Of Thickness on The Optical Properties Of ZnS
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Zinc sulfide(ZnS) thin films of different thickness were deposited on corning glass with the substrate kept at room temperature and high vacuum using thermal evaporation technique.the film properties investigated include their absorbance/transmittance/reflectance spectra,band gap,refractive index,extinction coefficient,complex dielectric constant and thickness.The films were found to exhibt high transmittance(59-98%) ,low absorbance and low reflectance in the visible/near infrared region up to 900 nm..However, the absorbance of the films were found to be high in the ultra violet region with peak around 360 nm.The thickness(using optical interference fringes method) of various films thichness(100,200,300,and 400) nm.The band gap meas

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Publication Date
Wed Feb 19 2020
Journal Name
International Journal Of Development In Social Sciences And Humanities
The Effect of Context on the Comprehension of English Idioms
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DBN Rashid, International Journal of Development in Social Sciences and Humanities, 2020

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