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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 Jul 01 2019
Journal Name
2019 International Conference On Electrical Engineering And Informatics (iceei)
Health Information Exchange: Current Trends, Challenges and Recommendations
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Publication Date
Fri Jan 01 2021
Journal Name
International Journal Of Agricultural And Statistical Sciences
STATISTICAL COMPUTATION AND APPLICATION WITH GENERALIZED POISSON DISTRIBUTION
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Publication Date
Mon Sep 08 2025
Journal Name
Journal Of Engineering
Aerodynamic Characteristics Comparison between Spiroid and Blended Winglets
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A numerical and experimentally investigation for two types of winglets (spiroid and blended), which are used to reduce the induced drag caused by the trailing vortices were presented and discussed in this work. The SOLIDWORK 2016 was used to model a rectangular wing geometry of NACA2415 cross-sectional airfoil with blended and spiroid airfoils (2415 and 0012). The steady, incompressible N.S equations with standard (

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Iraq and Rockffler Institution for Charity 1929 – 1944
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The thirties and the early forties and the at end of the World War II of the last century
witnessed several attempts carried out by the Public Health Directorate and by the Iraqi
Ministry of Foreign Affairs to persuade the Rockefeller Foundation to fund Iraq with its
health program which is carried out in several regions in the world to promote the health and
social situations since Iraq during that period in history was badly in need to such plans and
programs because of this lack of financial and technical possibilities necessary for the
advancement of health and social dire situation.
The details of these attempts are deposited in the documents of the diplomatic mail
records of the United States of America , an

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Publication Date
Tue Jun 01 2021
Journal Name
Journal Of Petroleum Science And Engineering
Top lean zone and cardinal parameters affecting SAGD
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SAGD is a thermal recovery process in which steam oil ratio, SOR, is a key parameter that can affect the economic outcome of the process. Reservoirs with underlying or overlying lean bitumen present challenges for SAGD as they can act as a heat sink. Water has higher heat capacity than the bitumen and thus requires more steam to heat up the reservoir leading to higher SOR. The potential outcome of operating SAGD in these conditions may be lower bitumen rate and higher steam injection rate, both of which affect plant throughput and thus the economic matrix of SAGD. This paper looks at the performance of SAGD process in the presence of top lean bitumen. It will examine the theoretical CSOR that is needed to produce the bitumen with different

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Publication Date
Sun Apr 14 2024
Journal Name
International Journal Of Disabilities Sports & Health Sciences
How precision, strength and flexibility affect badminton skills
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The importance of the research lies in developing flexibility exercises (positive and negative) that help improve the level of physical and skill performance, address some weak points, and develop factors that work to implement skills with a wider range of motion, accuracy, and high strength. This is what makes the game of badminton more developed and successful. Performing (dimensions) strokes And the forward projection) by not using the wrist and the correct movement of the striking arm. This makes the player’s performance ineffective, which requires her to practice flexibility and movement flow to address this weakness. The study aims to prepare exercises using flexibility (positive and negative) and to know the e

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Publication Date
Sun Jun 01 2008
Journal Name
Baghdad Science Journal
Relationship between Diabetes mellitus and Urinary tract infections
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Blood and urine samples were collected from 203 patients to study the relationship between Diabetes mellitus and urinary tract infections (UTI). Blood and urine specimens were subjected for estimation of random blood sugar, in addition to detection of the most pathogen bacteria which cause urinary tract infection in diabetic patients. The study included the detection of bacterial sensitivity to some antibiotics used in treating urinary tract infections, and also included the study of genetic basis which cause both types of diabetes mellitus. The results can be summarized as follows: The incidence of type ? diabetes in males was (35.8%), and (45.9%) in females . and type 2 diabetes in males was (49.6%), while in females was (40.16%).The inc

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Publication Date
Fri Jun 18 2004
Journal Name
Iraqi Journal Of Laser
Quantum Cryptography and a Quantum Key Distribution Protocol
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In this article, a short review on the feature of reality and locality in quantum optics is given.
The Bell inequality and the Bell states are introduced to show their direct use in quantum computer and
quantum teleportation. Moreover, quantum cryptography is discussed in some details regarding basic
ideas and practical considerations. In addition, a case study involving distillation of a quantum key based
on the given fundamentals is presented and discussed.

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Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Governance work guidance for financial and institutional reform
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There has been increase in banks and financial institutions interest in governance topic, as it focused all it attention on this topic specially after the growing role and massive expansion of the private sector in economic life , this sector become vital and important and basic role in growth and developing countries economy that’s why there been increase interest in governance and its mechanism , using this mechanism ( board of directors mechanism , ownership concentration mechanism , financial compensation mechanism, minimum rate of capital mechanism) who would adjust and guide the path and orientation of banks and financial institutions as to ensure the  achievement of their goals and mission of their desired within th

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Publication Date
Thu Oct 01 2015
Journal Name
Al–bahith Al–a'alami
New Media and Political Awareness among Young People
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This study seeks to answer urgent questions about the role of new media that have emerged recently, such as the Internet and social networking sites and information services through mobile and others to increase awareness among young people, especially university students. during a field study that took place on a sample of students in the Department of Media at the University of Petra Kingdom of Jordan during the second semester in 2013 in the study the researcher finds increased attention and follow-up by young people for many of the world events and regional and local communities through exposure to a number of new media; in the forefront of the Internet and increase the level of awareness and interests young people do many of the eve

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