Preferred Language
Articles
/
jpgiafs-1306
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
...Show More Authors

 

             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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
العلاقة بين النظام المحاسبي الحكومي التقليدي في العراق والنظام الإلكتروني بين النظرية والتطبيق: (بحث تطبيقي في جامعة ديالى 2018)
...Show More Authors

  That the government sector takes a big place in the countries and represents a significant role in the face of challenges and adaptation to the important and necessary changes that occur today, including the use of electronic. The electronic computer is a requirement of modern technology in various fields of science, including accounting, Because it derives its entity and content from the spirit of society and its mentality in all its branches, especially the subject of the research system of government accounting Because of its impact on the planning and financial implementation, especially in the preparation and implementation of the State budget, along with expenditure and revenue. Addressing tells us that the first of the sear

... Show More
View Publication Preview PDF
Publication Date
Tue Jan 12 2021
Journal Name
Systematic Review In Pharmacy
CUPPER(||)AND MERCURY (||)Complexes WITH SCHIFF BASE LIGAND FROM BENZIDIN WITH ISATIN AND BENZOIN:SYNTHESIS,SPECTRAL CHARACTERIZATION, THERMAL STUDIES AND BIOLOGICAL ACTIVITIES
...Show More Authors

CUPPER(||)AND MERCURY (||)Complexes WITH SCHIFF BASE LIGAND FROM BENZIDIN WITH ISATIN AND BENZOIN:SYNTHESIS,SPECTRAL CHARACTERIZATION, THERMAL STUDIES AND BIOLOGICAL ACTIVITIES

Publication Date
Thu Mar 03 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Photodynamic therapy and periodontology
...Show More Authors

Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
Jetting and its jurisprudence
...Show More Authors

In recent times, many of those who practice the professions of Koranic treatment away from the legal controls, which dragged Muslims a lot of sedition and inflicted many in heresies and irregularities, and even spoiled the doctrines of many people making them relate to the causes and forget the Lord of the causes.
    For this reason it was incumbent upon the scholars to show the right from falsehood in this section, and because of the importance of the subject of jetting in Ruqyah and others, and how it is related, I chose the subject (jets and its jurisprudence), for all this I called on God to help me to show the right from wrong with regard to jetting And its provisions.

View Publication Preview PDF
Publication Date
Mon Jun 01 2020
Journal Name
Journal Of Planner And Development
Senses and urban Landscape
...Show More Authors

The city is often discussed in barren, eviscerated terms and in technical jargon by urban professionals as if it were a lifeless, detached being. In fact, it is a sensory, emotional, lived experience. How often do strategic urban plans start with the words ‘beauty’, ‘love’, ‘happiness’ or ‘excitement’, as opposed to ‘bypass’, ‘spatial outcome’ or ‘planning framework, So the research problem was formed by the weakness of the sensory perception of cities and the weakness of the sense of different spaces, which in turn leads to weakness of belonging, identity and clarity, Therefor we focus here on the sensory perception. The hypothesis Recognize Senses as helpful tool in increasing people's understanding of differe

... Show More
View Publication
Publication Date
Sun Jan 01 2023
Journal Name
Heart Transplantation
Cardioimmunology and Heart Transplantation
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Wed May 24 2023
Journal Name
College Of Islamic Sciences
Rwandan branches and objectives
...Show More Authors

This is a search for Al-Rwandiyah and its heretical deviant sects, and its destructive goals that targeted the Arab nation, and its true Islamic religion in order to exhale poisons of demolition and sabotage, leading to its racist, populist goals ( ) that the Magi aspire to to restore the so-called ancient Persian glories, and undermine the Abbasid caliphate.
Al-Biruni said: (And that a person will emerge who will restore the Magian state and seize all the land, and remove the king of the Arabs) (), and among the indications of Ibn Al-Nadim is that a populist man called Muhammad bin Al-Hussein who was turned into Zaidan () was (claiming... the transition of the Islamic state to a state Persia ..... and their religion, which is the rel

... Show More
View Publication Preview PDF
Publication Date
Sat Oct 08 2022
Journal Name
Aro-the Scientific Journal Of Koya University
Data Analytics and Techniques
...Show More Authors

Big data of different types, such as texts and images, are rapidly generated from the internet and other applications. Dealing with this data using traditional methods is not practical since it is available in various sizes, types, and processing speed requirements. Therefore, data analytics has become an important tool because only meaningful information is analyzed and extracted, which makes it essential for big data applications to analyze and extract useful information. This paper presents several innovative methods that use data analytics techniques to improve the analysis process and data management. Furthermore, this paper discusses how the revolution of data analytics based on artificial intelligence algorithms might provide

... Show More
View Publication
Scopus (15)
Crossref (9)
Scopus Clarivate Crossref
Publication Date
Tue Jun 01 2010
Journal Name
Journal Of The College Of Languages (jcl)
Racism and blacks struggle
...Show More Authors

    Traditionally, women playwrights in general, and black women playwrights in particular have been excluded from the American theater       because of racial and gender oppression. However, early twentieth-century African-American women playwrights, such as Angelina Weld Grimke (1880-1958), Alice Dunbar-Nelson (1875-1935), Marry Burrill (1879-1946), and Myrtle Smith Livingston (1901-1973), whose works have been overshadowed for decades, were able to express their awareness of the racial discrimination facing African-Americans. They also paved the way for the next generation of black women playwrights, such as Alice Childress (1920-1994), Lorraine Hansberry (1930-1965) and many others.

... Show More
View Publication Preview PDF
Publication Date
Fri Jul 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
Drought and Maize Breeding
...Show More Authors
Abstract<p>Tension caused by a lack of water (water stress or drought stress) represents the continuous and continuous threat to the survival of the plant, as many of the plants in which phenotypic or physiological modification takes place may not be able to continue and remain in the environment in which they live due to the water stress on it or the low soil moisture content. This of course is related to the prevailing weather conditions (lack of rain, high temperature, increased wind speed, low relative humidity in the atmosphere … etc.), so dry soil is defined as the shortage of soil water needed to the extent that its readiness for the plant decreases (that is, the threshold at which the </p> ... Show More
View Publication
Scopus (2)
Scopus Crossref