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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
Wed Jun 28 2023
Journal Name
Al–bahith Al–a'alami
Is it Time to Develop Government Communication Functions?
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Embracing digital technological advancements in media and communication has led government entities to adopt communication practices fully aligned with the digital and networked system in government communication. Traditional media practices within the government environment increasingly rely on the ability to utilize digital tools and systems for content creation, communication, evaluation, and the management of the entire communication process within an electronic and intelligent framework for government services. Naturally, this transformation has caught the attention of communication and public relations researchers worldwide, as the digital and networked aspects of government communication now form an intelle

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Publication Date
Wed May 10 2017
Journal Name
Journal Of The College Of Languages (jcl)
Procedimientos de traducción de los nombres propios del árabe al español: Fundamentos y Aplicaciones Procedures for translating proper noun from Arabic into Spanish: Fundamentals and Applications
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Los nombres propios nombran a un ser o a un objeto, distinguiéndolo de los demás seres de su misma clase, se escriben siempre con letra mayúscula a principio de palabra. Los lingüistas hacen mayor hincapié en las divergencias de referencia, entre nombres propios y nombres comunes. Así, suele decirse que el sustantivo propio no tiene como referente ningún concepto. El asunto de la traducción  de los nombres propios parecería una cuestión de gusto personal del traductor pero vemos también que en algunas épocas es más frecuente traducirlos, y en otras, por el contrario, se prefiere dejar esos nombres en su forma original, tal vez con algunas adaptaciones ortográficas. Parecería enton­ces cuestión de modas. Pero, eviden

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Publication Date
Sat Dec 31 2016
Journal Name
Al-kindy College Medical Journal
Dorsal plication during penile orthoplasty with and without neurovascular bundle mobilizationA comparative clinical trial conducted At Ghazy Al-Hariri teaching hospital for surgical specialties (2013 –2015)
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Background: Dorsal plication on each side of the penis at the 2 and 10-o’clock positions had been a mainstay for correction of ventral penile curvature. However, because only the 12-o’clock position proved to be a nerve-free zone, dorsal plication at the 12-o’clock position can be advocated.

Objectives: To evaluate tunica albuginea plication with and without neurovascular bundle mobilization in patients with ventral penile curvature. Type of the study: A prospective study.

Methods: A 34 patients with a mean age of (4.8 ± 0.54) years, Who still

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Publication Date
Sun Dec 06 2009
Journal Name
Baghdad Science Journal
Automatic Block Selection for Synthesizing Texture Images using Genetic Algorithms
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Texture synthesis using genetic algorithms is one way; proposed in the previous research, to synthesis texture in a fast and easy way. In genetic texture synthesis algorithms ,the chromosome consist of random blocks selected manually by the user .However ,this method of selection is highly dependent on the experience of user .Hence, wrong selection of blocks will greatly affect the synthesized texture result. In this paper a new method is suggested for selecting the blocks automatically without the participation of user .The results show that this method of selection eliminates some blending caused from the previous manual method of selection.

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Publication Date
Wed Sep 02 2020
Journal Name
Indonesian Journal Of Chemistry
Synthesis, Characterization and Biological Efficacies from Some New Dinuclear Metal Complexes for Base 3-(3,4-Dihydroxy-phenyl)-2-[(2-hydroxy-3-methylperoxy-benzylidene)-amino]-2-methyl Propionic Acid
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The reaction of methyldopa with o-vanillin in refluxing ethanol afforded Schiff base and characterized through physical analysis with a number of spectra also the study of biological activity. The geometry of the Schiff base was identified through using (C.H.N) analysis, Mass, 1H-NMR, FT-IR, UV-Vis spectroscopy. Metal complexes of Cr3+, Mn2+, Co2+, Ni2+, Cu2+, Zn2+, Cd2+ and Hg2+ with Schiff base have been prepared in the molar ratio 2:1 (Metal:L), (L = Schiff base ligand) except Hg2+ at molar ratio 1:1 (Hg:L). The prepared complexes were characterized by using Mass, FT-IR and UV-Vis spectral studies, on other than magnetic properties and flame atomic absorption, conductivity measurements. According to the results a dinuclear octahedral geo

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Publication Date
Mon Dec 10 2018
Journal Name
Aro-the Scientific Journal Of Koya University
Membrane Computing for Real Medical Image Segmentation
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In this paper, membrane-based computing image segmentation, both region-based and edge-based, is proposed for medical images that involve two types of neighborhood relations between pixels. These neighborhood relations—namely, 4-adjacency and 8-adjacency of a membrane computing approach—construct a family of tissue-like P systems for segmenting actual 2D medical images in a constant number of steps; the two types of adjacency were compared using different hardware platforms. The process involves the generation of membrane-based segmentation rules for 2D medical images. The rules are written in the P-Lingua format and appended to the input image for visualization. The findings show that the neighborhood relations between pixels o

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Publication Date
Mon Jan 01 2024
Journal Name
Computers, Materials & Continua
Improving Video Watermarking through Galois Field <i>GF</i>(2<sup>4</sup>) Multiplication Tables with Diverse Irreducible Polynomials and Adaptive Techniques
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Publication Date
Sat Apr 13 2024
Journal Name
مجلة واسط للعلوم الریاضیة
تأثير تنوع تدريبات الاستطالة العضلية للذراعين بشدة عالية في الكفاءة القاعدية الخلوية والتنفس الرئوي لمبارزي سلاح الشيش الشباب بدلالة تكنولوجيا الرياضة
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The research aimed to prepare muscle elongation exercises for the arms with high intensity in which the training methods for young blind fencers vary, and to identify the effect of the diversity of muscle elongation exercises for the arms with high intensity on the cellular basal efficiency (lactic acid and sodium bicarbonate) and pulmonary respiration for young blind weapon fencers in terms of sports technology, and the experimental approach was adopted by designing the experimental and equal control groups, and the limits of the research community were represented by young fencers with shish weapon under the age of (20) years in the Army Sports Club, whose number is Total (15) swordsmen, continuing their training for the sports season (20

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Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Experimental Investigation for TiO2 nanoparticles as a Lubricant-Additive for a Compressor ofWindow Type Air-Conditioner
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The coefficient of performance of a window type Air-Conditioner system can be improved if a reduction in the work of compressor can be achieved by a suitable technique. The present study investigates the effect of dispersing a low concentration of TiO2 nanoparticles in the mineral oil based lubricant, as well as on the overall performance of a window type Air-Conditioner system using R22 as the working fluid. An enhancement in the COP of the refrigeration system has been observed and the existence of an optimum volume fraction noticed, with low concentrations of nanoparticles suspended in the mineral oil. Results showed that the average compressor work reduced by 13.3%, which ultimately resulted in an increase of 11.99% in the COP due to

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Publication Date
Mon Apr 21 2025
Journal Name
College Of Education For Women Journal
منصات المعرفة ودورها في تطوير خدمات مؤسسات المعلومات
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Knowledge is a source of innovation, and innovation is the distinctive means of creating knowledge and achieving prosperity in the information age with the presence of information technology means and electronic platforms. The aim of the research is to introduce the most important specialized electronic knowledge platforms, and seek to answer questions that cover aspects of the subject and describe it as a source of information, guidance and training in the educational community. and electronic training and its importance in developing knowledge and innovation in the services of information institutions, The research dealt with two models of specialized electronic knowledge platforms in the field of information and libraries, the adoption o

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