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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 Nov 03 2021
Journal Name
International Journal Of Energy Research
Simulation and experimentation study on the performance of metal hydride storage vessels
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This paper details the process of designing, analysing, manufacturing, and testing an integrated solid-state hydrogen storage system. Analysis is performed to optimise flow distribution and pressure drop through the channels, and experimental investigations compare the effects of profile shape on the overall power output from the fuel cell. The storing of hydrogen is given much attention in the selection of a storage medium, and the effect of a cooling system to reduce the recharging time of the hydrogen storage vessel. The PTFE seal performed excellently, holding pressure over 60 bar, despite requiring changing each time the cell is opened. The assembly of the vessel was simple and straightforward, and there was no indication of pressure

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Publication Date
Wed Nov 03 2021
Journal Name
International Journal Of Energy Research
Simulation and experimentation study on the performance of metal hydride storage vessels
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Publication Date
Sun Jun 29 2025
Journal Name
Magazine Aldhakwat Albedh
The impact of atheism on the individual and society, Iraq as a model
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Atheists have spread in the modern era, so that atheism has become a bad phenomenon in the world in general and in Islamic societies in particular, so the research aims to study the individual and social effects left by atheism on the atheists themselves, and the research included multiple axes: atheism linguistically and idiomatically, atheism in the Qur’an Noble and Modern (and Contemporary) Atheism Statistics: and the reasons for atheism: Studying the phenomenon of atheism in Iraq as a model, then studying the effects of atheism: on the individual first, then atheism and its impact on society, then the conclusion, recommendations, sources and references

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Compression-based Data Reduction Technique for IoT Sensor Networks
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Energy savings are very common in IoT sensor networks because IoT sensor nodes operate with their own limited battery. The data transmission in the IoT sensor nodes is very costly and consume much of the energy while the energy usage for data processing is considerably lower. There are several energy-saving strategies and principles, mainly dedicated to reducing the transmission of data. Therefore, with minimizing data transfers in IoT sensor networks, can conserve a considerable amount of energy. In this research, a Compression-Based Data Reduction (CBDR) technique was suggested which works in the level of IoT sensor nodes. The CBDR includes two stages of compression, a lossy SAX Quantization stage which reduces the dynamic range of the

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Publication Date
Sun Oct 01 2006
Journal Name
Journal Of Educational And Psychological Researches
قياس استراتيجية التعلم لدى طلبة الجامعة
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على الرغم من التقدم العلمي والتكنولوجي للمعلومات فما زالت الذاكرة تقوم بالدور الاساس بغض النظر عن الامكانيات العلمية في العصر الحديث من حيث ان الكثير من مفرادات الثقافة الانسانية ينقل من جيل الى اخر بواستطتها, ومن الصعب تصور حياة نفسية مقصورة على الحافز فقط, اننا لو اقتصرنا على الحافز لكان التفكير غير ممكن لان الذاكرة هي التي تصل الحافز بالماضي وابسط صورها هي الذاكرة الاولية . فلولا الذاكرة لما تكونت ال

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Publication Date
Sun Jan 04 2015
Journal Name
Journal Of Educational And Psychological Researches
قياس الجراة الاجتماعية لدى طلبة الجامعة
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The current research was aimed at the following:
1. Measurement of   Boldness among the students of  university.

  1. Identify the differences in Boldness between university students according to variable of Sex (male / female) and variable of Specialization (scientific / literary).

To achieve this aims of the research, the researcher set up the instrument is scale of the Boldness that consistent (34) item, and the researcher applying this scale on the sample amounted to (200) student of  University. Then   after data processing statistically, the researcher reached the following results:

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Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
The Influence of Alkaline Treatment of Recycled Natural Materials on the Properties of Epoxy Resin Composites
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Natural fibers and particles reinforced composites are being broadly used due to their bio and specific properties such as low density and easy to machine and production with low cost. In this work, water absorption and mechanical properties such as tensile strength, flexural strength and impact strength of recycled jute fibers reinforced epoxy resin were enhanced by treating these fibers with alkaline solution. The recycled jute fibers were treated with different concentration of (NaOH) solution at (25 0C) for a period of (24) hours. From the obtained results, it was found that all these properties are improved when fibers treated with (7.5wt% NaOH) related to untreated fibers. Conversely, the mentioned properties of composit

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Publication Date
Sun Jan 02 2011
Journal Name
Journal Of Educational And Psychological Researches
Mental Health and Its Relationship with Shyness for University Students
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This study aimed to show the relationship between mental health and shyness for university students in Baghdad and Al – Mustansiria university which its subject was (200) students  ,          ( 100) males and  ( 100) females , Mental Health scale which is constructed by (Al – Janabi 1991) and developed by (Hassan 2006) was used for this aim  ,The scale of shyness was built according to a questioner to the students and according to previous publications and studies .

Multiple regulation analysis step - wise was used for data analysis in order to identify the possibility to find single or couple indications for the independent variable (mental

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Altruism and its relation with self control among university students
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Altruism is one of good qualities of human being expressing his highness and triumph. Self control has A signifies in a lot of psychological, educational, Social, ethical and healing fields Where the higher self control relates with high degrees of carefulness accuracy, problem solving, choice. judgment and decision making. the present study aimos at measuring altruism among university students , self control among them , recognizing the statistically differences significance on self control among university students according to gender variable and recognizing the correlation between attruism and self control among university students . the sample consists of the basic application one (200) students (100) males and (100) males that had

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Publication Date
Sun Apr 01 2018
Journal Name
Al–bahith Al–a'alami
Effectiveness of sports television programs in the development of sports culture among youth: field study
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The aim of the research is to determine the extent to which young people watch television sports programs and the impact of viewing on the level of sports culture among young people and the impact of demographic variables on youth over the viewing of sports programs, The study was conducted on a sample of (200) male and female students from the faculties of the University of Baghdad, where a questionnaire form composed of several axes and questions was prepared to measure the effectiveness of sports programs in youth culture, The statistical program used spss to empty data and extract results by frequency, percentages, correlations, The research reached several results, the most important of which is that there is a strong influence of s

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