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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 Jan 01 2017
Journal Name
International Journal Of Mathematics In Operational Research
A single server fuzzy queues with priority and unequal service rates
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Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Advanced Intelligent Data Hiding Using Video Stego and Convolutional Neural Networks
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Steganography is a technique of concealing secret data within other quotidian files of the same or different types. Hiding data has been essential to digital information security. This work aims to design a stego method that can effectively hide a message inside the images of the video file.  In this work, a video steganography model has been proposed through training a model to hiding video (or images) within another video using convolutional neural networks (CNN). By using a CNN in this approach, two main goals can be achieved for any steganographic methods which are, increasing security (hardness to observed and broken by used steganalysis program), this was achieved in this work as the weights and architecture are randomized. Thus,

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Publication Date
Wed Jan 13 2016
Journal Name
University Of Baghdad
Employ Mathematical Model and Neural Networks for Determining Rate Environmental Contamination
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Publication Date
Mon Aug 14 2017
Journal Name
Oriental Journal Of Chemistry
Leucine Aminopeptidase from Arachis hypogaea L. Seeds Partial Purification and Characterization
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Leucine amino peptidases (LAP; EC 3.4.11.1) constitute a diverse set of exopeptidases that catalyze the hydrolysis of leucine residues from the amino-terminal of protein or peptide substrates, (LAP) are present in animals, plants, and microbes. In this study, leucine amino peptidase was purified partial from Arachis hypogaea seeds by using gel filtration chromatography Sephadex G-100. The enzyme was purified 3.965 fold with a recovery of 29.4%. Its pH and temperature optimum were(8.7) and (37oC), respectively. The results show novel properties of LAP from Arachis hypogaea L. or peanut. The Km value for LAP (77 mM), with V max (1538 m mole min-1). We recommend a separate isoenzymeof the enzyme (LAP) from Arachis hypogaea on L. peanut seeds a

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Publication Date
Wed Apr 01 2009
Journal Name
6th.engineering Conference/college Of Eng. /university Of Baghdad
Comparison between analytical solution and experimental results for reinforced loose sand
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Presents here in the results of comparison between the theoretical equation stated by Huang and Menq and laboratory model tests used to study the bearing capacity of square footing on geogrid-reinforced loose sand by performing model tests. The effects of several parameters were studied in order to study the general behavior of improving the soil by using the geogrid. These parameters include depth of first layer of reinforcement, vertical spacing of reinforcement layers, number of reinforcement layers and types of reinforcement layers The results show that the theoretical equation can be used to estimate the bearing capacity of loose sand.

Publication Date
Mon Mar 01 2021
Journal Name
Al-khwarizmi Engineering Journal
Hurst Exponent and Tsallis Entropy Markers for Epileptic Detection from Children
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The aim of the present study was to distinguish between healthy children and those with epilepsy by electroencephalography (EEG). Two biomarkers including Hurst exponents (H) and Tsallis entropy (TE) were used to investigate the background activity of EEG of 10 healthy children and 10 with epilepsy. EEG artifacts were removed using Savitzky-Golay (SG) filter. As it hypothesize, there was a significant changes in irregularity and complexity in epileptic EEG in comparison with healthy control subjects using t-test (p< 0.05). The increasing in complexity changes were observed in H and TE results of epileptic subjects make them suggested EEG biomarker associated with epilepsy and a reliable tool for detection and identification of this di

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Publication Date
Wed Aug 16 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Serum Oxidative Stress and Creatine Kinase Activity Related to Hoffman's Syndrome
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Several symptoms of hypothyroidism characterized by low

FT3 and FT4 were classified into hypothyroidism and Hoffman's syndrome .It was accepted that free radical generation and lipid peroxidation are associated with  many diseases. Creatine kinase in serum is affected by thyroid hormones. This study was undertaken to investigate the relationship between  malondialdehyde  as a general lipid peroxidation marker and CK activity in patients with primary hypothyroidism and Hoffman's syndrome which indicatees hypothyroidism with undetectable FT3 and FT4 in serum with elevated values of  TSH.

The study revealed that MDA is within the normal range, while CK activities in sera of Hoffman's syndrome were increas

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Publication Date
Fri Aug 01 2014
Journal Name
International Journal Of Engineering And Innovative Technology (ijeit)
New Predictive Block Matching Searching Algorithms and Hybrid Predictive Search System
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In this paper, two new simple, fast and efficient block matching algorithms are introduced, both methods begins blocks matching process from the image center block and moves across the blocks toward image boundaries. With each block, its motion vector is initialized using linear prediction that depending on the motion vectors of its neighbor blocks that are already scanned and their motion vectors are assessed. Also, a hybrid mechanism is introduced, it depends on mixing the proposed two predictive mechanisms with Exhaustive Search (ES) mechanism in order to gain matching accuracy near or similar to ES but with Search Time ST less than 80% of the ES. Also, it offers more control capability to reduce the search errors. The experimental tests

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Publication Date
Thu Feb 07 2019
Journal Name
Iraqi Journal Of Laser
Tissue Welding Using (800±10nm) Diode and (1064nm) Nd: YAG Lasers
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Joining tissue is a growing problem in surgery with the advancement of the technology and more precise and difficult surgeries are done. Tissue welding using laser is a promising technique that might help in more advancement of the surgical practice. Objectives: To study the ability of laser in joining tissues and the optimum parameters for yielding good welding of tissues. Methods: An in-vitro study, done at the Institute of Laser, Baghdad University during the period from October 2008 to February 2009. Diode and Nd-YAG lasers were applied, using different sessions, on sheep small intestine with or without solder to obtain welding of a 2-mm length full thickness incision. Different powers and energies were used to get maximum effect. Re

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Publication Date
Mon Dec 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Heterogeneously Catalyzed Esterification Reaction: Experimental and Modeling Using Langmuir- Hinshelwood Approach
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The esterification reaction of ethyl alcohol and acetic acid catalyzed by the ion exchange resin, Amberlyst 15, was investigated. The experimental study was implemented in an isothermal batch reactor. Catalyst loading, initial molar ratio, mixing time and temperature as being the most effective parameters, were extensively studied and discussed. A maximum final conversion of 75% was obtained at 70°C, acid to ethyl alcohol mole ratio of 1/2 and 10 g catalyst loading. Kinetic of the reaction was correlated with Langmuir-Hanshelwood model (LHM). The total rate constant and the adsorption equilibrium of water as a function of the temperature was calculated. The activation energies were found to be as 113876.9 and -49474.95 KJ per Kmol of ac

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