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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
Mon Aug 18 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of antibacterial action of photosensitizer solution activated by diode lamp and three intracanal medicaments (in vitro study)
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Background: The elimination of the microorganisms from the root canal systems, an important step for the successful root canal treatment. This study was conducted to evaluate the antibacterial effectiveness of the photoactivated disinfection by using the toluidine blue O and a low- energy light emitting diode (LED) lamp . Materials and method: Sixty single rooted extracted teeth were decoronated, instrumented, irrigated, sealed at the apex and contaminated with endodontic anaerobic bacteria for 7 days to form biofilms in prepared root canals. Group I. Twelve teeth were medicated by photosensitizer (toluidine blue O) solution activated by diode lamp (FotoSan; CMS Dental, Copenhagen, Denmark).Group II. Twelve teeth were medicated by the tricr

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Publication Date
Sun Jul 01 2018
Journal Name
Comprehensive Psychiatry
Complexity analysis of spontaneous brain activity in mood disorders: A magnetoencephalography study of bipolar disorder and major depression
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Publication Date
Mon Jan 01 2024
Journal Name
Biomed Research International
Potential Association of Maker Expression of Low‐Density Neutrophils and Their Phenotypes in Patients with Periodontitis: Control Study
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Background. Neutrophils play an important role in maintaining periodontal status in conditions of healthy homeostasis. They achieve their surveillance function by continuously migrating to the gingival sulcus and eradicating periodontal pathogens. In addition, neutrophils are considered an integral element in the pathogenesis of periodontal diseases. Among several neutrophil subsets, low‐density neutrophils (LDN) have recently received attention and are linked with cancer, immunological, inflammatory, and infectious diseases. However, the presence, phenotypes, and potential role of LDN in the pathogenesis of periodontitis have not yet been investigated. Objectives. To investiga

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Publication Date
Fri Jul 24 2020
Journal Name
Al-kindy College Medical Journal
A review study of targeting of AAK1 and JAK1/2 using baricitinib in COVID-19 infected human cells
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     The outbreak of a current public health coronavirus 2019 disease is a causative agent of a serious acute respiratory syndrome and even death. COVID-19 has exposed to multi-suggested pharmaceutical agents to control this global disease. Baricitinib, a well-known antirheumatic agent, was one of them. This article reviews the likely pros and cons of baricitinib in attenuation of COVID-19 based on the mechanism of drug action as well as its pharmacokinetics. The inhibitory effect of baricitinib on receptor mediated endocytosis promoter, AKK1, and on JAK-STAT signaling pathway is benefacial in inhibition of both viral assembling and inflammation. Also, its pharmacokinetic has encouraged the physicians toward the drug

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Static Performance Characteristics Of Vortex Rate Sensor
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The vortex rate sensor is a fluidic gyroscope with no moving parts and can be used in very difficult conditions like radiation, high temperature and noise with minimum cost of manufacturing and maintenance. A vortex rate sensor made of wood has been designed and manufactured to study theoretically and experimentally its static performance .A rig has been built to carry out the study,
the test carried out with three different air flow rates (100, 150, and 200 l/min).The results show that the relation between the differential pressure taken from the sensor pickoff points and the angular velocity of the sensor was linear.The present work involved theoretical and experimental study of vortex rate sensor static characteristics .Vortex rat

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Publication Date
Wed Nov 03 2021
Journal Name
Journal Of Engineering Research
Performance of quadrilateral perforated prestressed concrete rafters
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This study focuses on the behavior of simply supported perforated prestressed concrete rafters (PPCRs) under single midspan monotonic static loading. The experimental program consisted of testing seven specimens; one solid (control) rafter, and six perforated with quadrilateral openings. The main investigated variables are the number and height of the openings. The test findings indicate that, in comparison to the solid rafter, the presence of quadrilateral openings in the PPCRs led to reducing the load capacity by (4.3-36%) and increase the midspan deflection at ultimate by (14.8-33%). Also, increasing the number of concrete posts between openings resulted in increasing the failure load and decreasing the deflection at all stages o

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Publication Date
Sat Oct 01 2011
Journal Name
Journal Of Engineering
STATIC PERFORMANCE CHARACTERISTICS OF VORTEX RATE SENSOR
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The vortex rate sensor is a fluidic gyroscope with no moving parts and can be used in very difficult
conditions like radiation, high temperature and noise with minimum cost of manufacturing and
maintenance. A vortex rate sensor made of wood has been designed and manufactured to study
theoretically and experimentally its static performance .A rig has been built to carry out the study,
the test carried out with three different air flow rates (100, 150, and 200 l/min).The results show that
the relation between the differential pressure taken from the sensor pickoff points and the angular
velocity of the sensor was linear.The present work involved theoretical and experimental study of
vortex rate sensor static characteri

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Publication Date
Wed Sep 29 2021
Journal Name
College Of Islamic Sciences
The Juristic Rulings Concerning Those in Debts
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Abstract:

This research aimed to shed light on the juristic rulings concerning those in debts. It adopted the inductive approach, the analytical approach and the comparative approach. It tackled the following issues: definition of Zakat, the channels of paying Zakat, definition of those in debts, types of those in debts, those in debts who are not entitled to take Zakat, their cases, spending money by those in debts if taken by those in debts and the poor, and when those in debts become rich before paying their debts, and the ruling on paying the debt of the dead indebted from the Zakat money.

The most important results of the research are as follows:

Muslim jurists

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Publication Date
Fri Jul 05 2024
Journal Name
Journal Of Applied Spectroscopy
Spectrophotometric Method Using the Derivative for the Determination of the Drug Losartan
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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
The Minister Historian, The Granadian Ibnul Khateeb, The Sheikh of Granada scientists
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1- The Granadian, Lisan Ad-Din Ibn ul Khateeb, was a brilliant thinker and a great writer who filled Andalus and Morocco with literature and poetry and his genius emerged in different knowledge fields.
2- He was one of Andalus famous people, as he was a first class physician and philosopher, a great historian, a farsighted politician and had a strong cognition.
3- Ibnul Khateeb proved that his age, that he lived in, was a sophisticated in which arts, literatures and sciences thrived.
4- Ibnul Khateeb dedicated his life for the service of Granada Kingdom and that was clear in his writings, both prose and poetry.
5- Ibnul Khateeb witnessed a group of great Andalus scientists and writers, firstly the thinker Ibn Khaldun who sing

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