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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
Fri Oct 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Semi-Small Compressible Modules and Semi-Small Retractable Modules
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Let  be a commutative ring with 1 and  be left unitary  . In this paper we introduced and studied concept of semi-small compressible module (a     is said to be semi-small compressible module if  can be embedded in every nonzero semi-small submodule of . Equivalently,  is  semi-small compressible module if there exists a monomorphism  , ,     is said to be semi-small retractable module if  , for every non-zero  semi-small sub module in . Equivalently,  is semi-small retractable if there exists a homomorphism  whenever  .     In this paper we introduce and study the concept of semi-small compressible and semi-small retractable s as a generalization of compressible  and retractable  respectively and give some of their adv

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Publication Date
Wed Jul 31 2024
Journal Name
Iraqi Geological Journal
Correlating Capillary Pressure and Resistivity Index for Carbonate Reservoir
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Capillary pressure is a significant parameter in characterizing and modeling petroleum reservoirs. However, costly laboratory measurements may not be sufficiently available in some cases. The problem amplifies for carbonate reservoirs because relatively enormous capillary pressure curves are required for reservoir study due to heterogeneity. In this work, the laboratory measurements of capillary pressure and formation resistivity index were correlated as both parameters are functions of saturation. Forty-one core samples from an Iraqi carbonate reservoir were used to develop the correlation according to the hydraulic flow units concept. Flow zone indicator (FZI) and Pore Geometry and Structure (PGS) approaches were used to identify

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Publication Date
Tue Jan 31 2023
Journal Name
Iraqi Geological Journal
Discrimination Reef and Non-Reef Environments, Using REE Geochemistry
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This research aims to distinguish the reef environment from the non-reef environment. The Oligocene-Miocene-succussion in western Iraq was selected as a case study, represented by the reefal limestone facies of the Anah Formation (Late Oligocene) deposited in reef-back reef environments, dolomitic limestone of the Euphrates Formation (Early Miocene) deposited in open sea environments, and gypsiferous marly limestone of the Fatha Formation (Middle Miocene) deposited in a lagoonal environment. The content of the rare earth elements (REEs) (La, Ce, Pr, Nd, Sm, Eu, Gd, Tb, Dy, Er, Ho, Tm, Yb, Lu, and Y) in reef facies appear to be much lower than of those in the non-reef facies. The open sea facies have a low content of REEs due to bein

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Publication Date
Tue Oct 30 2018
Journal Name
Journal Of Engineering
Bond Stresses between Reinforcing Bar and Reactive Powder Concrete
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A good performance of reinforced concrete structures is ensured by the bond between steel and concrete, which makes the materials work together, forming a part of solidarity. The behavior of the bond between the reinforcing bar and the surrounding concrete is significant to evaluate the cracking control in serviceability limit state and load capacity in the ultimate limit state. In this investigation, the bond stresses between reinforcing bar and reactive powder concrete (RPC) was considered to compare it with that of normal strength concrete (NSC). The push-out test with short embedment length is considered in this study to evaluate the bond strength, bond stress-slip relationship, and bond stress-crack width relationsh

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Publication Date
Wed Dec 30 2015
Journal Name
Al-kindy College Medical Journal
Cystatin (C) and its correlation to ischemic heart disease
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Background: Cystatin C is recently considered to be a good predictor of cardiovascular morbidity and mortality in patients with coronary artery disease (CAD)Objectives: Correlation between cystatin and ischemic heart disease.Methods :One hundred forty patients (140) with ischemic heart disease admitted to thin study at Baghdad teaching hospital from the period June. 2011 to Jan. 2012. Those patients was categorized into three groups.Group (A): patients with ischemic heart failure.Group (B): Patients with myocardial infarction.Group (C) patients with unstable angina.All these groups were in comparison to fifty (50) healthy controls. Fasting serum citation (C) were measured in all patients and control in addition to all other routine inves

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Publication Date
Mon Apr 25 2022
Journal Name
Knowledge And Information Systems
Unsupervised model for aspect categorization and implicit aspect extraction
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People’s ability to quickly convey their thoughts, or opinions, on various services or items has improved as Web 2.0 has evolved. This is to look at the public perceptions expressed in the reviews. Aspect-based sentiment analysis (ABSA) deemed to receive a set of texts (e.g., product reviews or online reviews) and identify the opinion-target (aspect) within each review. Contemporary aspect-based sentiment analysis systems, like the aspect categorization, rely predominantly on lexicon-based, or manually labelled seeds that is being incorporated into the topic models. And using either handcrafted rules or pre-labelled clues for performing implicit aspect detection. These constraints are restricted to a particular domain or language which is

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Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Elastic electron scattering from 17Ne and 27P exotic nuclei
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The ground state proton, neutron and matter densities andcorresponding root mean square radii of unstable proton-rich 17Neand 27P exotic nuclei are studied via the framework of the twofrequencyshell model. The single particle harmonic oscillator wavefunctions are used in this model with two different oscillator sizeparameters core b and halo , b the former for the core (inner) orbitswhereas the latter for the halo (outer) orbits. Shell model calculationsfor core nucleons and for outer (halo) nucleons in exotic nuclei areperformed individually via the computer code OXBASH. Halostructure of 17Ne and 27P nuclei is confirmed. It is found that thestructure of 17Ne and 27P nuclei have 25 / 2 (1d ) and 1/ 2 2s -dominantconfigurations, resp

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Publication Date
Mon Oct 01 2012
Journal Name
Iraqi Journal Of Physics
Structural and optical properties for nano GaxSb1-x films
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Alloys of GaxSb1-x system with different Ga concentration (x=0.4, 0.5, 0.6) have been prepared in evacuated quartz tubes. The structure of the alloys were examined by X-ray diffraction analysis (XRD) and found to be polycrystalline of zincblend structure with strong crystalline orientation (220). Thin films of GaxSb1-x system of about 1.0 μm thickness have been deposited by flash evaporation method on glass substrate at 473K substrate temperature (Ts) and under pressure 10-6 mbar. This study concentrated on the effect of Ga concentration (x) on some physical properties of GaxSb1-x thin films such as structural and optical properties. The structure of prepared films for various values of x was polycrystalline. The X-ray diffraction analy

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Publication Date
Sun Dec 31 2023
Journal Name
College Of Islamic Sciences
Fuzuli al-Baghdadi, his purposes and his poetic arts
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This research is mainly about the Arabic poetical work of the poet “Fadhuli AL-Baghdadi ». It aims to show the poetic purposes used like (advice, flirting and praise). This research sheds some lights on how the poetical work was hardly found because it has only one copy, which is originally a transcript

This study analyses AL-Baghdadi's poems, as well as Sheding some lights on earlier life and his other compositions, AL-Baghdadi is considered a tri-lingual poet who wrote in Turkish, Arabic and persian. His Surname as "AL- Baghdadin was as mentioned by some historians, due to his being born in Baghdad or to All a resident in Baghdad at that some poets, who wrote in Arabic have been mentioned here also, like The judge Burhan Al-

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Publication Date
Mon Dec 30 2024
Journal Name
Modern Sport
Mechanical angle foot during jumping and correct landing method
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This article investigates the relationship between foot angle and jump stability, focusing on minimizing injury risk. Here are the key points: Importance: Understanding foot angle is crucial for improving jump stability, athletic performance, and reducing jump-related injuries like ankle sprains. Ideal Foot Angle: Research suggests a forward foot angle of around 15 degrees might be ideal for many people during jumps. This angle distributes forces evenly across the foot, lowers the center of gravity, and provides more surface area for pushing off the ground. Factors Affecting Ideal Angle: The optimal angle can vary depending on the type of jump (vertical vs. long jump), fitness level, and personal preference. Incorrect Foot Angles: Landing w

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