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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
Sun Oct 01 2023
Journal Name
مجلة قضايا سياسية
الذكاء الاصطناعي والوجود الإنساني: قراءة فكرية في الابعاد الاقتصادية
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يعد الذكاء الاصطناعي من العلوم الحديثة التي ارتبطت بالإنسان منذ العقود الخمسة الماضية، ولتصبح السياسة الرقمية الاقتصادية جزءاً لا يتجزأ من المجتمع، لكونها خرقت أغلب مجالات حياة الانسان. وهذا ما شجع صانعوا السياسات التكنولوجية الجديدة في التفكير بكيفية توظيفه لخدمة مصالحهم الاقتصادية العُليا، بغض النظر عن بذل الجهود للتفكير في مصالح الانسان الاقتصادية وتنظيمهم ومراقبة الذكاء الاصطناعي التوليدي. لقد أيقن

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Publication Date
Fri Jul 12 2019
Journal Name
Rule Of Law And Anti-corruption Center Journal
المظاهر القانونية للفساد واستراتيجية مكافحته في تعزيز قيم النزاهة
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بات الفساد ظاهرة عالمية تهدد المجتمعات وبقائها ، وبدت الانقسامات المجتمعية تتضاعف في البلدان التي ينتشر فيها الفساد بمختلف أنواعه وتسمياته ، حيث استكشفت الدراسة بأن التشريعات الجنائية حرصت على تقرير نظام عقابي خاص لمواجهة جرائم الفساد مما استوجب بنا بيان المظاهر القانونية للفساد السياسي المتمثل بالرشوة الدولية والرشوة الانتخابية لان الفساد لم يعد متعلقا بالجانب الاقتصادي فحسب بل امتد إلى الجوانب الأخرى

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Publication Date
Sun Jan 17 2021
Journal Name
Arab Science Heritage Journal
التنظيمات المالية في العصر العباسي (132-566هـ/749-1170م)
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The Abbasid Caliphate generally paid attention to the financial aspect through the collection of resources , And also in terms of spending these resources

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Publication Date
Mon Nov 19 2018
Journal Name
Arab Science Heritage Journal
تعمير تعمير الأرض وأهمية الغرس في ضوء السنة النبوية
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Islam is a religion that God wanted to be a platform emerges from human steps in various walks of devotional and economic life, etc, so it went Islam, guids human beings being as successor of God on earth.

 The result that the worship of man for the Lord, which is one of the reconstruction of the land that is the secret of the sustainability of human life on the ground, often urged the Sunnah on the reconstruction of the earth and the importance of planting them and paired the reconstruction work that obtained by the human reward which would Allah his home in the Hereafter, There construction of the earth does not involve just planting them; it takes many forms Maintaining them and not marring the form of reconstruction and

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Publication Date
Mon Jul 22 2019
Journal Name
Arab Science Heritage Journal
رؤية حضارية لمناهج الفكر الفلسفي واتجاهاته في المشرق الإسلامي
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This research involves the civilized vision of the trends and approaches of philosophical thought in the Islamic Orient, whose objectives were to show Islamic philosophy and the pioneers of thought in it and the most important products that crystallized after its emergence in the Islamic world

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Publication Date
Mon Dec 01 2008
Journal Name
Political Sciences Journal
العلوم السياسية في العراق بداياتها ، نشأتها ، تطورها ، ومفرداتها التدريسية
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العلوم السياسية في العراق بداياتها ، نشأتها ، تطورها ، ومفرداتها التدريسية

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Publication Date
Thu Feb 24 2022
Journal Name
Journal Of Educational And Psychological Researches
معوقات عمل المرأة في المنظمات غير الحكومية بحث ميداني
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The issue of volunteerism is one of the most important issues that have become prominent in social sciences and contemporary social thought, especially as a result of the transformations and changes that the world undergoes today. The voluntary sector has become the concern of all societies and governments for its development and service to society and various sectors. The practice of women is prominent in the work of volunteerism after 2003 in Iraq, but its work face a number of obstacles and hindrance. The problem of research is the obstacles of women's work in non-governmental organizations. The research aims to identify the nature and characteristics of volunteer work of Iraqi women.        &nb

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Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
الفلاسفة الفلاسفة وآراؤهم في العقل وعلاقته بالنفس والروح والقلب
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In this research  I  like  to shed  light on the mind  because  of its  importance  because  it is  what  distinguishes  Human  from all  other  animals and  that  the question  and  status  comes  from his role in the  formulation  of  knowledge  and  science  where the  machers  agreed  that  the word of  mind  in  its  general  sense  is the  source  of  thought  and  thought  and the instrument  of  faith  and  philosophy , Then to the statement  of the  various  stages  pass

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Publication Date
Sat Apr 01 2023
Journal Name
مجلة كلية بغداد للعلوم الاقتصادية الجامعة
دور استراتيجية الانتاج الانظف في حماية البيئة وتخفيض التكاليف
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ان حماية البيئة وتخفيض التكاليف من األهداف التي تسعى الوحدات االقتصادية الى تحقيقها لكي تتماشى مع التوجه العالمي لحماية الموارد الطبيعية وإنتاج منتجات صديقة للبيئة وفي الوقت نفسه التخلص من االلتزامات التي تتحملها الوحدات االقتصادية من تكاليف بيئية وغر امات مما يؤدي الى ارتفاع كلف االنتاج ، يهدف البحث الى دراسة المرتكزات المعرفية الستراتيجية اإلنتاج األنظف وتحديد التكاليف التي يمكن تخفيضها خالل مراحل اا

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Publication Date
Sun Oct 21 2018
Journal Name
Arab Science Heritage Journal
قراءة قراءة في القواعد الإعلالية وأثـــرها فـــي بـــنــيــة الكلمة
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this research talks about the weakness that had happened in the construction of the sentences which effected on the syntactic meaning . it considers an important problems faced the languages .

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