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
Tue Jan 01 2013
Journal Name
Mathematical Theory And Modeling
Fibrewise Near Compact and Locally Near Compact Spaces
...Show More Authors

In this paper we define and study new concepts of fibrewise topological spaces over B namely, fibrewise near compact and fibrewise locally near compact spaces, which are generalizations of well-known concepts near compact and locally near compact topological spaces. Moreover, we study relationships between fibrewise near compact (resp., fibrewise locally near compact) spaces and some fibrewise near separation axioms.

Preview PDF
Publication Date
Tue Nov 30 2021
Journal Name
Journal Of The Indonesian Mathematical Society
e*-Hollow-Lifting and Cofinitely e*-Lifting Modules
...Show More Authors

Publication Date
Tue Jun 01 2021
Journal Name
Int. J. Nonlinear Anal. Appl.
Fibrewise totally compact and locally totally compact spaces
...Show More Authors

In this paper we define and study new concepts of fibrwise totally topological spaces over B namely fibrewise totally compact and fibrwise locally totally compact spaces, which are generalization of well known concepts totally compact and locally totally compact topological spaces. Moreover, we study relationships between fibrewise totally compact (resp, fibrwise locally totally compact) spaces and some fibrewise totally separation axioms.

Scopus (1)
Scopus
Publication Date
Tue Aug 31 2021
Journal Name
International Journal Of Nonlinear Analysis And Applications
Face mask detection methods and techniques: A review
...Show More Authors

Corona virus sickness has become a big public health issue in 2019. Because of its contact-transparent characteristics, it is rapidly spreading. The use of a face mask is among the most efficient methods for preventing the transmission of the Covid-19 virus. Wearing the face mask alone can cut the chance of catching the virus by over 70\%. Consequently, World Health Organization (WHO) advised wearing masks in crowded places as precautionary measures. Because of the incorrect use of facial masks, illnesses have spread rapidly in some locations. To solve this challenge, we needed a reliable mask monitoring system. Numerous government entities are attempting to make wearing a face mask mandatory; this process can be facilitated by using face m

... Show More
View Publication
Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Baghdad College Of Dentistry
Gingival and Alveolar Ridge Tumor - Like Overgrowth Lesions
...Show More Authors

Background: Tumor-like overgrowth lesions of the oral mucosa are pathological growths that project above the normal contour of the oral surface. A practical classification can be made according to the site of origin, the etiology and the histological appearance. The aim of this article is to evaluate and analyze patients with gingival and alveolar ridge tumor-like overgrowth lesions in terms of surgical treatment, diagnosis and outcome. Materials and Methods: Patients complaining of these lesions were treated by surgical excision under local or general anesthesia; the excised lesions were submitted for histopathological examination, during the follow up period the patients were examined for complications and recurrence. Results: Pyogenic gr

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Mon Nov 24 2025
Journal Name
Journal Of Engineering
Aerodynamic Characteristics Comparison between Spiroid and Blended Winglets
...Show More Authors

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 (

View Publication
Publication Date
Wed Jun 30 2010
Journal Name
Al-kindy College Medical Journal
Towards More Objective Teaching Curriculum Design and Development
...Show More Authors

have been notable developments in the field of
r.ldical education in the country and in the region.
The most significant of which is a general awarness
that has been created about the need for and
relevance of changes.There is however a basic
question that posses itself and becomes clearly
relevant
in the context of effort .Today, to recognize health
care services in the developing countries in the light
of realigned priorities This ensure to bring about
learning outcomes as a tocurriculum changes to meet
this demand.

View Publication Preview PDF
Publication Date
Mon Mar 21 2022
Journal Name
International Journal For Research In Applied Sciences And Biotechnology
Article Review: Toll-like Receptors and COVID-19
...Show More Authors

By March 2020, a pandemic had been emerged Corona Virus Infection in 2019 (COVID-19), which was triggered through the sensitive pulmonary syndrome (SARS disease corona virus- 2 (SARS COV-2). Overall precise path physiology of SARS COV-2 still unknown, as does the involvement of every element of the acute or adaptable immunity systems. Additionally, evidence from additional corona virus groups, including SARS COV as well as the Middle East pulmonary disease, besides that, fresh discoveries might help researchers fully comprehend SARS CoV-2. Toll-like receptors (TLRs) serve a critical part in both detection of viral particles as well as the stimulation of the body's immune response. When TLR systems are activated, pro-inflammatory cy

... Show More
View Publication
Crossref
Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Iraq and Rockffler Institution for Charity 1929 – 1944
...Show More Authors

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

... Show More
View Publication Preview PDF
Publication Date
Tue Jun 01 2021
Journal Name
Journal Of Petroleum Science And Engineering
Top lean zone and cardinal parameters affecting SAGD
...Show More Authors

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

... Show More
View Publication
Crossref (1)
Crossref