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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 2017
Journal Name
Journal Of Engineering
Buckling Loads and Effective Length Factor for Non-Prismatic Columns
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Based on a finite element analysis using Matlab coding, eigenvalue problem has been formulated and solved for the buckling analysis of non-prismatic columns. Different numbers of elements per column length have been used to assess the rate of convergence for the model. Then the proposed model has been used to determine the critical buckling load factor () for the idealized supported columns based on the comparison of their buckling loads with the corresponding hinge supported columns . Finally in this study the critical buckling factor () under end force (P) increases by about 3.71% with the tapered ratio increment of 10% for different end supported columns and the relationship between normalized critical load and slenderness ratio was g

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Publication Date
Thu Jul 25 2019
Journal Name
Advances In Intelligent Systems And Computing
Solving Game Theory Problems Using Linear Programming and Genetic Algorithms
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Publication Date
Sat Jul 03 2021
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
Comparison between VG-levy and Kernel function estimation with application
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Publication Date
Fri Jan 01 2021
Journal Name
International Journal Of Agricultural And Statistical Sciences
ESTIMATED NON-PARAMETRIC AND SEMI-PARAMETRIC MODEL FOR LONGITUDINAL DATA
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Scopus
Publication Date
Tue Feb 20 2024
Journal Name
Baghdad Science Journal
Some Results about Acts over Monoid and Bounded Linear Operators
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This study delves into the properties of the associated act V over the monoid S of sinshT. It examines the relationship between faithful, finitely generated, and separated acts, as well as their connections to one-to-one and onto operators. Additionally, the correlation between acts over a monoid and modules over a ring is explored. Specifically, it is established that  functions as an act over S if and only if  functions as module, where T represents a nilpotent operator. Furthermore, it is proved that when T is onto operator and  is finitely generated, is guaranteed to be finite-dimensional. Prove that for any bounded operator the following,  is acting over S if and only if  is a module where T is a nilpotent operator, is a

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Publication Date
Fri Sep 16 2022
Journal Name
Methods In Molecular Biology
Fluorescent Proteins: Crystallization, Structural Determination, and Nonnatural Amino Acid Incorporation
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Publication Date
Tue Feb 18 2025
Journal Name
International Journal Of Scientific Research In Science, Engineering And Technology
A Comprehensive Review on Cryptography Algorithms: Methods and Comparative Analysis
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The evolution of cryptography has been crucial to preservation subtle information in the digital age. From early cipher algorithms implemented in earliest societies to recent cryptography methods, cryptography has developed alongside developments in computing field. The growing in cyber threats and the increase of comprehensive digital communications have highlighted the significance of selecting effective and robust cryptographic techniques. This article reviews various cryptography algorithms, containing symmetric key and asymmetric key cryptography, via evaluating them according to security asset, complexity, and execution speed. The main outcomes demonstrate the growing trust on elliptic curve cryptography outstanding its capabi

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Publication Date
Thu May 30 2024
Journal Name
Iraqi Journal Of Science
Lipid Profile Parameters and Adipokines among Adolescents Infected with Toxoplasmosis
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The lipid profile and adipokines of an adolescent may be affected by some parasite infections. Recently, it has been discovered that these parasites are connected to body mass index (BMI), lipids and adipokines. The current study, therefore, aimed to specify how Toxoplasma gondii (T. gondii) affect BMI, lipid profile and adipokines. This study was conducted in Al Madain hospital, Baghdad from October to December 2022. An ELISA test was performed to examine the anti-T. gondii IgG and IgM for a group of adolescents attending the hospital. Based on this examination ninety adolescents were chosen to be involved in the study. They were separated in to two groups: individuals who tested positive for the parasite (n=45) and those who teste

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Water Hammer Arresters; Review Studies and Practical Experiments for Alternatives
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The current research deals with practical studies that explain to the Iraqi consumer multiple instances about the phenomenon of water hammer which occur in the water pipeline operating with pressure. It concern a practical study of the characteristics of this phenomenon and economically harmful to the consumer the same time. Multiple pipe fittings are used aimed to reduce this phenomenon and its work as alternatives to the manufactured arresters that used to avoid water hammer in the sanitary installations, while the consumer did not have any knowledge as to the non-traded for many reasons, including the water pressure decreases in the networks and the use of consumer pumps to draw water directly from the network. Study found a number of

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Publication Date
Tue Sep 19 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Density and Approximation by Using Feed Forward Artificial Neural Networks
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I n  this  paper ,we 'viii  consider  the density  questions  associC;lted with  the single  hidden layer feed forward  model. We proved  that a FFNN   with   one   hidden   layer  can   uniformly   approximate   any continuous  function  in C(k)(where k is a compact set in R11 ) to any required accuracy.

 

However, if the set of basis function is dense then the ANN's can has al most one hidden layer. But if the set of basis function  non-dense, then we  need more  hidden layers. Also, we have shown  that there exist  localized functions and that there is no t

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