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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 Sep 03 2024
Journal Name
Tropical Parasitology
Investigation the effect of the aqueous extract of Chara vulgaris (L.) on visceral leishmaniasis
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Abstract<sec><title>Background:

Visceral leishmaniasis (VL) is a parasitic disease that affects public health. It is described by weight reduction, irregular fever bouts, anemia, and amplification of the spleen and liver.

Materials and Methods:

Three concentrations (15.6, 31.2, and 62.5 μg/mL) were used to find the potency of an aqueous extract ofChara vulgarisalgae in the treatment of VL. A cytotoxicity assay was performed to show the cytotoxic effect of this extract on human cells. High-performance liquid chromatography (HPLC) test was done to determine the active compounds in the ext

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Publication Date
Tue Jun 01 2021
Journal Name
Political Sciences Journal
Violence and Extremism in Iraq: Approaches to Motives and Means of Confrontation
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     After the year 2003, Iraq went through multiple waves of violence and at different levels on the security, intellectual, political and social levels. Behind that stood several motives and incentives to enable violence that represented the first axis of research, the most important of which was the political motives that circulated an atmosphere that politics against society and transformed power into a field of political brutality against the individual and the group at once. There are also cultural, intellectual, media and economic motives such as weak cultural independence, poverty, marginalization, unemployment and want, and the absence of a media discourse that rejects violence but incites it, on the other ha

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Publication Date
Thu Feb 01 2024
Journal Name
Journal Of Engineering
Performance Evaluation of Two Stages Parallel Flow Indirect Evaporative Cooling with Aspen Pads in Baghdad Climate Conditions
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This study delves into the realm of advanced cooling techniques by examining the performance of a two-stage parallel flow indirect evaporative cooling system enhanced with aspen pads in the challenging climate of Baghdad. The objective was to achieve average air dry bulb temperatures (43 oC) below the ambient wet bulb temperatures (24.95 oC) with an average relative humidity of 23%, aiming for unparalleled cooling efficiency. The research experiment was carried out in the urban environment of Baghdad, characterized by high temperature conditions. The investigation focused on the potential of the two-stage parallel flow setup, combined with the cooling capability of aspen pads, to surpass the limitat

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Publication Date
Sun Jun 01 2014
Journal Name
مجلة كلية مدينة العلم الجامعة
Palynological study for nine cultivated species of Asteraceae family
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The current research included palynological study for nine ornamental cultivated species of Asteraceae family. The study included measurement the dimensions of pollen grains and there shape in polar view and equatorial view, sculpturing,colpi length and width, spines length and number of spines rows between colpiand exine thickness, the study showed variations in pollen grains characters forthe studied taxa

Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Engineering
Study of Energy Gains by Orientation of Solar Collectors in Baghdad City
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Firstly, in this study, a brief updated description and applications of different solar collectors used in renewable energy systems for supplying electric and thermal energy was presented. Secondly, an attempt was made to utilize tilting orientation of solar collector for maximizing collector energy with time in respect to horizontal orientation. For energy calculation, global solar radiation was used since they are directly related.  For that purpose, field measurements of half-hourly radiation on two flat panels of tilting and horizontal orientations were carried out throughout 8-month period under local climate of Baghdad. Then, energy gain and radiation level averages were calculated based on the field radiation

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Publication Date
Sat Jun 25 2022
Journal Name
International Journal Of Drug Delivery Technology
Study of Histological Structure of Mesencephalon in White Cheeked Bulbul (Pycnonotus leucotis)
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The histological structure of Pycnonotus leucotis was investigated to fill the dearth of information on the histology of mid-brain from available literature and help understand its brain. The brain is wide and short and its length 1.5 cm, and it consists of three regions. The middle region is the mesencephalon. The mesencephalon was divided into optic tectum and tegmentum. The optic tectum consists of six main layers, while the tegmentum contains nuclei of cranial nerves.

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Educational Adequacies of Kindergartens’ Teachers and its Relationship with Culturing Child of Kindergarten with Life Environmental Skills – Fieldwork Study
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The current research includes several axes, which determine the basic professional skills among kindergarten teachers and government civil Balraudhat and their relationship to educate kindergarten children with life skills teacher Albaiah.boattabar his career. And this profession imposes upon that possesses special skills, qualify him to do his roles. The teacher experimenter, researcher and owner of philosophy and organizer and director of the positions and educational director of the interactions of classroom and non-classroom. And educational systems that are responsible for the preparation of the emerging needs constant review in order to improve internal Kvaiadtha select the best input consistent with the reality of education, so as

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
Personality Type and its Relationship with Withdrawal Observer
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The current research was aimed at the following:
1. Measurement of Personality Type Observer of the University students.
2. Identify the differences in Personality Type Observer among the University students according to variable of Sex (male / female). And according to variable of Specialization (scientific / literary)
3. Measurement of Withdrawal of the University students.
4. Identify the differences in Withdrawal among the University students according to variable of Sex (male / female). And according to variable of Specialization (scientific / literary).
5. Identify the relationship between Personality Type Observer and Withdrawal.
To achieve this aims of the research, the researchers set up the instrument is scale

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Publication Date
Sat Oct 01 2011
Journal Name
Iraqi Journal Of Physics
The Electric Energy Generation Approach of the Energy Saving House Using Photovoltaic System
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This paper describes a research effort that aims of developing solar models for housing suitable for the Arabian region since the Arabian Peninsula is excelled with very high levels of solar radiation.
The current paper is focused on achieving energy efficiency through utilizing solar energy and conserving energy. This task can be accomplished by implementation the major elements related to energy efficiency in housing design , such as embark on an optimum photovoltaic system orientation to maximize seize solar energy and produce solar electricity. All the precautions were taken to minimizing the consumption of solar energy for providing the suitable air-condition to the inhibitor of the solar house in addition to use of energy effici

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Publication Date
Sat Oct 01 2022
Journal Name
Baghdad Science Journal
Absorption and Fluorescence Properties of 3,6-bis(5-bromothiophen-2-yl)-2,5-bis(2-ethylhexyl)-2,5-dihydropyrrolo[3,4-c]pyrrole-1,4-dione. A Covalent Fluorescence in Solution and in the Solid State
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In the cuurent article, the photophysical properties of 3,6-bis(5-bromothiophen-2-yl)-2,5-bis(2-ethylhexyl)-2,5-dihydropyrrolo[3,4-c]pyrrole-1,4-dione were investigated. The visible absorption bands at 527, 558 and 362 nm in propylene carbonate and the compound was found to be fluorescent in solution and in the plastic film with emission wavelengths between 550- 750 nm. The Stokes Shift of P.C., acetonitrile, diethyl ether, Tetrahydrofuran THF, cyclohexane, dibutyl ether, and dichloromethane DCM  are 734, 836, 668, 601, 601, 719, and 804 cm-1 in respectively. The Stokes Shift Δ was less in THF and cyclohexane, than the solvents, which indicates that the energy loss is less between the excitation and fluorescence states. The

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