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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 Jun 05 2016
Journal Name
Baghdad Science Journal
Gelatin Grafted Methyl Nadic Anhydride and Substitution With Salbutamol
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Gelatin a promising biomaterial which is useful and interesting natural polymer which offer possibilities of chemical modification through grafted copolymerization with an saturated acid anhydride such as methyl nadic anhydride formatted gelatin –g- methyl nadic anhydride copolymer (A1), then modified to its corresponding polymer (A2) by substituted salbutamol as useful derivative as biomaterial .the prepared drug biopolymer was characterization by FTIR spectroscopy and thermal analysis was studied controlled drug release was measured in different buffer solution at 37C0 .

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Publication Date
Wed Jun 29 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Determining Optimum Oil Separator Size and Optimum Operating Pressure
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The optimum separators operating pressure is determined by using flash calculations and equilibrium ratios. In this study, the optimum separator size for Jambur field is calculated by using equations introduced by Arnold and Stewart and API12J Specification [1]. Because Jambur field has a high production rate two conditions are taken in the study to determine separator size, first based on production rate 80,000 bbl/day and second based on split the production between two banks A and B (40,000 bbl/day for each bank). The calculation resulted in optimum separator pressure for the first stage of 700 psi, and the second stage of 300 psi, and the third stage of 120 psi. The results show that as the number of stages increased above three-stag

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
T-Essentially Coretractable and Weakly T-Essentially Coretractable Modules
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        A new generalizations of coretractable modules are introduced where a module  is called t-essentially (weakly t-essentially) coretractable if for all proper submodule  of , there exists f End( ), f( )=0 and Imf tes  (Im f + tes ). Some basic properties are studied and many relationships between these classes and other related one are presented.

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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Iraqi short films (visions and ideas): صباح مهدي الموسوي
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Short fiction, documentary and animation films constitute an outlet for many young filmmakers, who find in them a fulfillment of their ambitions. Therefore, this expansion in the cinematic movement witnessed by the cultural scene, despite the differences in levels, has produced films and names of promising young directors. In spreading cultural and artistic awareness and developing aesthetic taste. The research problem was represented in the following question (What are the characteristics of the short film and how its directive treatments are).
The theoretical framework included three sections: the first topic is the short film, its nature and features, the second topic is the elements of construction, and the third topic is Iraqi

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Publication Date
Wed Nov 01 2017
Journal Name
2017 7th World Engineering Education Forum (weef)
Sustaining a synergistic industrial advisory board and academic collaboration
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Publication Date
Tue Jan 02 2018
Journal Name
Journal Of Educational And Psychological Researches
Violence and sexual harassment against minors, causes, prevention strategies
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The aim of this study to investigate the sexual harassment, prevention strategies, and the appropriate ways that tackle this phenomena. The current research consisted of four chapter; the first chapter gave a general introduction about the targeted topic followed by the problem of statement, the significance of study, study’s aims, and end with the limitations of study. The second section of chapter one referred to the common concepts of study. Third section addressed the previous studies that related to the current one. Chapter two concerned with the sexual violence against minors. It has four section; first section addressed number of concepts which related to sexual violence. The second section focused on the implications of sexual

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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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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
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
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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