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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 2025
Journal Name
Kuwait Journal Of Science
Detection of the most frequent sources of dust storms in Iraq during 2020–2023 using space tools
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Dust storms are typical in arid and semi-arid regions such as the Middle East; the frequency and severity of dust storms have grown dramatically in Iraq in recent years. This paper identifies the dust storm sources in Iraq using remotely sensed data from Meteosat-spinning enhanced visible and infrared imager (SEVIRI) bands. Extracted combined satellite images and simulated frontal dust storm trajectories, using the Hybrid Single Particle Lagrangian Integrated Trajectory (HYSPLIT) model, are used to identify the most influential sources in the Middle East and Iraq. Out of 132 dust storms in Iraq during 2020–2023, the most frequent occurred in the spring and summer. A dust source frequency percentage map (DSFPM) is generated using ArcGIS so

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Publication Date
Mon Feb 18 2019
Journal Name
Iraqi Journal Of Physics
Studying the spectral properties of thin films of rhodamine (6G) dyes doped polymer (PMMA) dissolved in chloroform
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              In the present work, poly methyl methacrylate (PMMA) doped with Rhodamine 6G was prepared. The spectral properties (absorption and fluorescence) of the films were studied at different concentrations (1x10-5, 2x10-5, 5x10-5, 7x10-5, and 1x10-4mol/l). The investigated samples were made in the form of thin films. This was achieved by dissolving a certain weight of PMMA in a fixed volume of chloroform, composite films was with thickness (25.8μm) at room temperature. The achieved results were pointed out that absorption and fluorescence spectra have taken a wide spectral rang so when increased the concentratio

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Publication Date
Sun Dec 31 2000
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Influence of Temperature on Corrosion Inhibition of Carbon Steel in Air-Saturated 7NH3PO4 by Potassium Iodide
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Publication Date
Thu Oct 01 2020
Journal Name
Biochemical And Cellular Archives
ISOLATION OF SOME PATHOGENIC BACTERIA FROM STUDENTS’ MAKEUP AS A PART OF BIOSAFETY IN THE MEDICAL LABORATORIES
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The bacterial contamination of lipsticks and face cream may become a great important matter in the medical laboratories. The present study was designed to determine the types of bacterial contamination in the face cream and lipsticks of undergraduate students. Also, the study aimed to determine the sensitivity of the isolated bacteria against many antibacterial agents. The study included 190 swabs samples from 190 face cream and lipsticks samples of the females’ students from five departments in the Medical Technology Institute, Almansour, Middle Technical University were collected in February 2018. The swab samples were collected with sterile condition and cultured on enriched Blood agar and MacConkey agar. Serial dilutions were made up

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Scopus
Publication Date
Tue Mar 01 2016
Journal Name
Journal Of Baghdad College Of Dentistry
A Comparison of the Effectiveness of Reciprocating System with Continuous Rotary Systems in Non-Surgical Endodontic Retreatment
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Background: Optimal root canal retreatment was required safe and efficient removal of filling material from root canal. The aim of this in vitro study was to compare the efficacy of reciprocating and continuous motion of four retreatment systems in removal of root canal filling material. Materials and Methods: Forty distal roots of the mandibular first molars teeth were used in this study, these roots were embedded in cold clear acrylic,roots were instrumented using crown down technique and rotary ProTaper systemize Sx to size F2 ,instrumentation were done with copiousirrigation of 2.5% sodium hypochlorite and 17% buffered solution of EDTA was used as final irrigant followed by distilledwater, roots were obturated with AH26 sealer and Prota

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
The role of social worker and service and social school
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Concert place high school in the community Keep pace with societal change and what is going through Iraqi society from the wars and occupation and the sectarian and ethnic conflict and authoritarian policies and Dictator ship .
This is the circumstance of the most important historical stages that require .
Precision sons is Keep up with the progress and development and the advancement of the educational march .
The school is a social institution that organizes the members of society all walks of life and their habitats working on crafting members of the extraordinary alve of progress At the multiplicity of functions and tasks school pequires members qualified scientific and practical Becomes complementary members seek progress a

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Publication Date
Wed Aug 31 2022
Journal Name
Al-kindy College Medical Journal
Automated breast ultrasound: A comparison study with handheld ultrasound in detection and characterization of lesions in mammographically dense breast
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Background: Although mammography is a powerful screening tool in detection of early breast cancer, it is imperfect, particularly for women with dense breast, which have a higher risk to develop cancer and decrease the sensitivity of mammogram, Automated breast ultrasound is a recently introduced ultrasonography technique, developed with the purpose to standardize breast ultrasonography and overcome some limitations of handheld ultrasound, this study aims to evaluate the diagnostic efficacy of Automated breast ultrasound and compare it with handheld ultrasound in the detection and characterization of breast lesions in women with dense breasts.

Objectives:<

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Publication Date
Sat Aug 16 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Antibacterial effect of cardamom and black tea aqueous extract on mutans streptococci in comparison to chlorhexidine (in vitro study)
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Background: Antimicrobial agents have been considered as having potential for the prevention of dental caries. This study aimed to test the effect of different concentrations of cardamom and black tea extracts on the sensitivity and growth of salivary mutans streptococci in comparison to chlorhexidine gluconate (0.2%) in vitro. Materials and methods: In this study. Mutans streptococci were isolated from saliva of 34 healthy people (aged between 22-40yrs). The bacteria was isolated, purifiedand diagnosed according to morphologicalcharacteristic and biochemical tests. Aqueous extracts of cardamom and black tea were prepared. Different concentrations of extracts were prepared and estimated in gm/ 100ml deionized water. The agar diffusion techn

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Engineering
Civilizations and Environmental Particulars of Place in Islamic Holy Thresholds in Iraq (Alkadhumain Holy Threshold as a case study)
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Islamic shrines architecture is one of the Islamic Architectural building types. It is called (Thresholds); (Atabat) in Arabic. Thoroughbred throughout the Islamic world from the east to west. In addition, it carries the style features and peculiarities of uniqueness from the rest of the types of Islamic architecture. By virtue of the particularity of its function as tomb for important person in Islamic history. Islamic shrines architecture has grown and evolved in started from the small shrines, and then taken to widen with the evolution of time in line with the value of the event and the rituals associated with it. Some of them to became centers of large cities of the largest in many parts of the Islamic world.

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Publication Date
Wed Aug 31 2022
Journal Name
Al-kindy College Medical Journal
Automated breast ultrasound: A comparison study with handheld ultrasound in detection and characterization of lesions in mammographically dense breast
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Background: Although mammography is a powerful screening tool in detection of early breast cancer, it is imperfect, particularly for women with dense breast, which have a higher risk to develop cancer and decrease the sensitivity of mammogram, Automated breast ultrasound is a recently introduced ultrasonography technique, developed with the purpose to standardize breast ultrasonography and overcome some limitations of handheld ultrasound, this study aims to evaluate the diagnostic efficacy of Automated breast ultrasound and compare it with handheld ultrasound in the detection and characterization of breast lesions in women with dense breasts. Objectives: To evaluate the diagnostic efficacy of Automated breast ultrasound and compare

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