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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
Thu Dec 09 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Algae Bioactive Constituents and Possible Role During COVID-19 Pandemic (A review)
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Nowadays, the use of natural bio-products in pharmaceuticals is gaining popularity as safe alternatives to chemicals and synthetic drugs. Algal products are offering a pure, healthy and sustainable choice for pharmaceutical applications. Algae are photosynthetic microorganisms that can survive in different environmental conditions. Algae have many outstanding properties that make them excellent candidate for use in therapeutics. Algae grow in fresh and marine waters and produce in their cells a wide range of biologically active chemical compounds. These bioactive compounds are offering a great source of highly economic bio-products. The prese
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Publication Date
Fri Apr 26 2019
Journal Name
Journal Of Contemporary Medical Sciences
Cord Blood Sex Hormones Concentration: Relation to Birth Weight and Pregnancy Complications
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Objectives: Umbilical cord blood can be taken at birth and largely gives indication of fetal and maternal conditions. The aim of the study was to investigate the relation between sex hormones in cord blood and birth weight of newborns and pregnancy complications. Methods: Fifty cord blood samples were collected from newborns at labor room of Baghdad Teaching Hospital between May and October 2018. Blood was withdrawn from their mothers for lead analysis. Five milliliters (ml) of cord blood was taken, 3 ml was used for testosterone and estradiol analysis (using enzyme-linked immunosorbent assay) and 2 ml for lead measurement by lead care analyzer. Newborns weight and head circumference were measured. Delivered women were divided into four gro

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Publication Date
Fri Dec 01 2017
Journal Name
Ocean Engineering
Stresses and pore water pressure induced by machine foundation on saturated sand
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In this study, the response and behavior of machine foundations resting on dry and saturated sand was investigated experimentally. In order to investigate the response of soil and footing to steady state dynamic loading, a physical model was manufactured. The manufactured physical model could be used to simulate steady state harmonic load at different operating frequencies. Total of (84) physical models were performed. The parameters that were taken into considerations include loading frequency, size of footing and different soil conditions. The footing parameters were related to the size of the rectangular footing and depth of embedment. Two sizes of rectangular steel model footing were used (100 200 12.5 mm) and (200 400 5.0 mm).

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Publication Date
Wed Apr 28 2021
Journal Name
Journal Of Engineering
A Ultra-broadband Thin Metamaterial Absorber for Ku and K Bands Applications
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In this paper, a design of the broadband thin metamaterial absorber (MMA) is presented. Compared with the previously reported metamaterial absorbers, the proposed structure provides a wide bandwidth with a compatible overall size. The designed absorber consists of a combination of octagon disk and split octagon resonator to provide a wide bandwidth over the Ku and K bands' frequency range. Cheap FR-4 material is chosen to be a substate of the proposed absorber with 1.6 thicknesses and 6.5×6.5 overall unit cell size. CST Studio Suite was used for the simulation of the proposed absorber. The proposed absorber provides a wide absorption bandwidth of 14.4 GHz over a frequency range of 12.8-27.5 GHz with more than %90 absorp

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Publication Date
Thu Sep 23 2021
Journal Name
Egyptian Journal Of Chemistry
Some 3,4,5-Trisubstituted-1,2,4-triazole Synthesis, Antimicrobial Activity, and Molecular Docking Studies
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Publication Date
Sun Jun 01 2025
Journal Name
Methodsx
How mathematical models might predict desertification from global warming and dust pollutants
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Publication Date
Sun Oct 05 2025
Journal Name
Mesopotamian Journal Of Computer Science
DGEN: A Dynamic Generative Encryption Network for Adaptive and Secure Image Processing
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Cyber-attacks keep growing. Because of that, we need stronger ways to protect pictures. This paper talks about DGEN, a Dynamic Generative Encryption Network. It mixes Generative Adversarial Networks with a key system that can change with context. The method may potentially mean it can adjust itself when new threats appear, instead of a fixed lock like AES. It tries to block brute‑force, statistical tricks, or quantum attacks. The design adds randomness, uses learning, and makes keys that depend on each image. That should give very good security, some flexibility, and keep compute cost low. Tests still ran on several public image sets. Results show DGEN beats AES, chaos tricks, and other GAN ideas. Entropy reached 7.99 bits per pix

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Publication Date
Sun Mar 20 2005
Journal Name
الجامعة المستنصرية / كلية التربية الأساسية
اثر استخدام استراتيجية بوليا واستراتيجية التمثيل المعرفي في تحصيل واستبقاء مادة الرياضيات لدى طلبة المرحلة المتوسطة
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Publication Date
Mon Jan 01 2018
Journal Name
وقائع المؤتمر الدولي 7 للغة العربية / دبي
تقويم اداء اساتذة اللغة العربية العامة في كلية الادارة والاقتصاد جامعة بغداد من وجهة نظر طلبتهم
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Publication Date
Thu Dec 30 2021
Journal Name
مجلة العلوم القانونية
جزاء الاخلال بالوعد بالتعاقد في ضوء تعديل القانون المدني الفرنسي بموجب المرسوم رقم 131 لسنة 2016
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يتناول البحث جزاء الاخلال بالوعد بالتعاقد في ضوء تعديل القانون المدني الفرنسي بموجب المرسوم رقم 131 لسنة 2016