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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 May 16 2023
Journal Name
Political Sciences Journal
Criticism of the Green Political Thought of the Modernist Intellectual Output
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In the last decades of the twentieth century, ideas emerged that were increasingly being floated, stating that the planet is suffering from a population explosion, depletion of resources, and environmental problems that require action to be addressed. Although these problems in practice need scientific solutions, the problem is that these solutions collide with ideologies. Here the green political thought emerges, based on the criticism of many ideological axioms. The owners of green thinking agree that most environmental damage is due to the humanist doctrine. It criticizes modernity accompanied by a scientific revolution, where this criticism centered around (the rationality of the scientific and technological mind), here the green pol

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Publication Date
Tue May 23 2023
Journal Name
Journal Of Engineering
Enhancement of the Detection of the TCP SYN Flooding (DDoS) Attack
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The major of DDoS attacks use TCP protocol and the TCP SYN flooding attack is the most common one among them. The SYN Cookie mechanism is used to defend against the TCP SYN flooding attack. It is an effective defense, but it has a disadvantage of high calculations and it doesn’t differentiate spoofed packets from legitimate packets. Therefore, filtering the spoofed packet can effectively enhance the SYN Cookie activity. Hop Count Filtering (HCF) is another mechanism used at the server side to filter spoofed packets. This mechanism has a drawback of being not a perfect and final solution in defending against the TCP SYN flooding attack. An enhanced mechanism of Integrating and combining the SYN Cookie with Hop Count Filtering (HCF) mech

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Publication Date
Sun Oct 01 2006
Journal Name
Journal Of Educational And Psychological Researches
ألتحصيل الدراسي ودرسي التربية العلمية ومشروع البحث ((رداسة مقارنة))
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إن الغرض من هذه الدراسة هو التعرف على مدى موضوعية التقييم في المواد التي ليس فيها امتحانات نهائية وهي التربيةُ العمليةُ ومشروعُ البحثِ وذلك بمقارنتها بالمعدل العام للتخرج. وقد أستعملت درجات 450 طالباً وطالبةً من خريجي كلية التربية في الجامعة المستنصرية للعام الدراسي 2003- 2004 ومن الدورين الأول والثاني في هذه الدراسة. وأشارت النتائج إلى وجودِ فروقٍ ذاتِ دلالةٍ إحصائيةٍ بين مادة التربية العملية والمعدل العا

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The effect of external environment on the process of decision-making associated with the closing of private industrial firms: The Iraqi experiment, (1976-1985)
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Abstract
The research hypothesizes is that the external Environment
has the responsibility concerning decisions making and behavioral
upon industrial firms. It is, Furthermore, an attempt to review the
problem of closures of private industrial firms in the country, during
the period (1976-1985), i.e. prior to and during the Iraqian- Iranian
war.
The behavioral approach of industrial geography has been
adopted as a theoretical background and the statistical test has
been practiced for the applied purposes.
As result, the research comes out with suggestions,
depending upon previous trials in the field of direction and
formulation of the of the private industrial sector. The chief point
among th

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
Enhancing national security through foreseeing the economic intelligence system in Iraq
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         Economic intelligence represents a modern field of knowledge that has been and is still the focus of many studies and research, including this research that deals with economic intelligence and its role in strengthening Iraqi national security - an analytical study. Economic development and economic development without security, and in a situation such as that of Iraq, which is still suffering from conflicts, conflicts and the effects of wars, as well as the unstable conditions in its regional environment, the directions of that relationship cannot be determined except through the availability of accurate information, indicators, full knowledge of reality and the pos

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Body Transformations in Drawings the Artist Muhammed Mehraddin: حسن طالب جنزي
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The body concept in the human sciences received significant attention through study and investigation, and has been dealt with by many studies, yet this research is an attempt to reveal the body transformations and its concept in the visualized picture (drawing field) in general and in the drawings of the artist Muhammed Mehraddin in specific.  Therefore, the approach of the body, philosophically and technically, in this field has its nature and specificity in revealing the structures and relations in employing the body as a visual, spatially and temporally indicator through the drawing fields of the artist Muhammed Mehraddin, assuming that the body, for the artist's works, constitutes a cultural, artistic performance focus in his a

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Publication Date
Wed Jan 01 2020
Journal Name
Studies In Big Data
COVID-19 Diagnostics from the Chest X-Ray Image Using Corner-Based Weber Local Descriptor
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Corona Virus Disease-2019 (COVID-19) is a novel virus belongs to the corona virus's family. It spreads very quickly and causes many deaths around the world. The early diagnosis of the disease can help in providing the proper therapy and saving the humans' life. However, it founded that the diagnosis of chest radiography can give an indicator of coronavirus. Thus, a Corner-based Weber Local Descriptor (CWLD) for COVID-19 diagnostics based on chest X-Ray image analysis is presented in this article. The histogram of Weber differential excitation and gradient orientation of the local regions surrounding points of interest are proposed to represent the patterns of the chest X-Ray image. Support Vector Machine (SVM) and Deep Belief Network (DBN)

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Publication Date
Thu Dec 01 2022
Journal Name
Ieee Transactions On Human-machine Systems
Myoelectric Control With Fixed Convolution-Based Time-Domain Feature Extraction: Exploring the Spatio–Temporal Interaction
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Publication Date
Thu Sep 15 2022
Journal Name
Al-adab Journal
Ideological and artistic features screenplay by L. Ulitskaya "The Plague, or CDC in the City" (1978-2020)
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    The article analyzes the ideological and genre features of L. Ulitskaya's work "The Plague, or OOI in the City", examines the features of building an artistic whole, ways of creating images of characters and their characteristics, stylistic features of the work.

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Publication Date
Sat Mar 22 2025
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Snare-Assisted Retrieval of an Embolized Broken Double Lumen from the Heart of a Female Patient Diagnosed with End Stage Kidney Disease: A Case Report
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Foreign body embolization is a rare but serious iatrogenic complication that might necessitate transcatheter or even surgical retrieval. A broken double-lumen catheter was snared using a goose neck snare kit. The procedure was successful, and the patient experienced no further complications.

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