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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 Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Relationship between federal budget estimates And actual implementation
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he public federal budget of the state includes estimated figures for state revenues and expenditures for the next fiscal year. The estimation process is one of the main parts of the preparation of the general budget of the state and the accuracy in the estimation of revenues and expenditures of the most important principles that should be based on the process of making estimates and should not overestimate the assessment process to ensure the availability of funds in the future in all cases, which lead to unfair distribution of allocations, so the research aims to study The case of preparing the budget in the Directorate and how to estimate the expenditure in, by the analysis of operating budgets and identify deviations in the implementa

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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
Multifactor Algorithm for Test Case Selection and Ordering
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Regression testing being expensive, requires optimization notion. Typically, the optimization of test cases results in selecting a reduced set or subset of test cases or prioritizing the test cases to detect potential faults at an earlier phase. Many former studies revealed the heuristic-dependent mechanism to attain optimality while reducing or prioritizing test cases. Nevertheless, those studies were deprived of systematic procedures to manage tied test cases issue. Moreover, evolutionary algorithms such as the genetic process often help in depleting test cases, together with a concurrent decrease in computational runtime. However, when examining the fault detection capacity along with other parameters, is required, the method falls sh

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Publication Date
Sat Nov 01 2014
Journal Name
Pigmentary Disorders
Vitiligo: Skin Malignancies and Tumor Suppressive Marker P53
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KE Sharquie, AA Noaimi, AR Bandar, SY Mohsin, Pigmentary Disorders, 2014 - Cited by 5

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Publication Date
Fri Jul 28 2017
Journal Name
Iraqi Journal Of Science
3D Building Reconstruction Using DEM and Mosaic Model
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A digital elevation model (DEM) is a digital representation of ground surface topography or terrain. It can be represented as a raster (a grid of squares) and it is commonly estimated by utilizing remote sensing techniques, or from land surveying. In this research a 3D building of Baghdad university campus have been performed using DEM, where the easting, northing, and elevation of 400 locations have been obtained by field survey using global positioning system (GPS). The image of the investigated area has been extracted from QuickBird satellite sensor (with spatial resolution of 0.6 m). This image has been geo-referenced by selecting ground control points of the GPS. The rectification is running, using 1st order polynomial transformation.

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Publication Date
Sat Oct 23 2021
Journal Name
Indian Journal Of Ecology
Survey and Diagnosis Insects Associated with Fish Ponds
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Publication Date
Tue Mar 30 2021
Journal Name
Wasit Journal Of Computer And Mathematics Science
Dynamic Data Replication for Higher Availability and Security
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The paradigm and domain of data security is the key point as per the current era in which the data is getting transmitted to multiple channels from multiple sources. The data leakage and security loopholes are enormous and there is need to enforce the higher levels of security, privacy and integrity. Such sections incorporate e-administration, long range interpersonal communication, internet business, transportation, coordinations, proficient correspondences and numerous others. The work on security and trustworthiness is very conspicuous in the systems based situations and the private based condition. This examination original copy is exhibiting the efficacious use of security based methodology towards the execution with blockchain

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Publication Date
Sat May 04 2024
Journal Name
Sar Journal Of Pathology And Microbiology
Association between Celiac Disease and Human Leukocyte Antigen
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Coeliac disease is an immunologically mediated disease of the small intestinal mucosa, characterized by flattening of the small intestinal villi, increased numbers of intra-epithelial lymphocytes and inflammatory cell infiltrates in the lamina propria, resulting in gut damage and nonspecific malabsorption of nutrients. The disease is elicited by ingestion of gluten, a protein found in several cereals, principally wheat, but also barley and to a lesser extent, oats. Successful treatment is avoidance of dietary gluten. Long-standing evidence suggests a T-cell-mediated response to peptides derived from the gliadin fraction of wheat gluten, leading to immunologically mediated intestinal injury in genetically susceptible individuals. The

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Publication Date
Wed Apr 30 2025
Journal Name
مجلة دراسات دولية
China-Russia relations after 2013: motives and determinants
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This research aims to identify the reality of Sino-Russian relations after 2013, and to study the most important motives and determinants that affected the nature of these relations. The research was based on the criterion of national interest in interpreting and understanding relations between China and Russia, on the basis that national interest is what determines the state of cooperation and dependence, or the state of competition and difference. The research was based on the hypothesis that Sino-Russian relations after 2013 witnessed many factors and variables, some of which represented motives for strengthening relations between the two countries, and others represented obstacles that limit the level of cooperation and interaction betw

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Publication Date
Thu Jan 12 2017
Journal Name
Water
UV-LEDs Efficiently Inactivate DNA and RNA Coliphages
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Publication Date
Fri Sep 01 2023
Journal Name
Journal Of Engineering
Iraqi Sentiment and Emotion Analysis Using Deep Learning
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Analyzing sentiment and emotions in Arabic texts on social networking sites has gained wide interest from researchers. It has been an active research topic in recent years due to its importance in analyzing reviewers' opinions. The Iraqi dialect is one of the Arabic dialects used in social networking sites, characterized by its complexity and, therefore, the difficulty of analyzing sentiment. This work presents a hybrid deep learning model consisting of a Convolution Neural Network (CNN) and the Gated Recurrent Units (GRU) to analyze sentiment and emotions in Iraqi texts. Three Iraqi datasets (Iraqi Arab Emotions Data Set (IAEDS), Annotated Corpus of Mesopotamian-Iraqi Dialect (ACMID), and Iraqi Arabic Dataset (IAD)) col

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