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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 Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Sara and other kid's Agony: - Back to Innocence to Save Iraq
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Sara and other kid's Agony: - Back to Innocence to Save Iraq

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Publication Date
Wed Mar 01 2023
Journal Name
Iraqi Journal Of Physics
Calculation Mars – Earth distance and Mars orbital elements with Julian date
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In this paper, the Mars orbital elements were calculated. These orbital elements—the major axis, the inclination (i), the longitude of the ascending node (W), the argument of the perigee (w), and the eccentricity (e)—are essential to knowing the size and shape of Mars' orbit. The quick basic program was used to calculate the orbital elements and distance of Mars from the Earth from 25/5/1950 over 10000 days. These were calculated using the empirical formula of Meeus, which depended on the Julian date, which slightly changed for 10000 days; Kepler's equation was solved to find Mars' position and its distance from the Sun. The ecliptic and equatorial coordinates of Mars were calculated. The distance between Mars and the center of the E

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Publication Date
Sat Apr 01 2023
Journal Name
Materials Today: Proceedings
Bimetallic (Fe/Zn-ZIF-8) crystals: Fabrication and adsorptive removal activity
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This work presents an investigation on the fabrication and characterization of Fe doped zeolitic imidazolate framework (ZIF-8) of 1:1 M ratio of Zn:Fe (Fe/Zn-ZIF-8) and adsorption performances of acquired materials. The synthesized Zn-ZIF-8, Fe-ZIF-8, and Fe/Zn-ZIF-8 materials were characterized for the phase structure, morphology, elemental analysis and surface area by using X-ray diffraction (XRD), Field emission scanning electron microscope (FESEM), Energy Dispersive X-Ray (EDX), and BET surface area, respectively. The results revealed the adsorption capacity was enhanced by incorporation of Fe into ZIF-8 structure. The CR dye adsorption capacities were 287, 219, and 412 mg/g for Zn-ZIF-8, Fe-ZIF-8, and Fe/Zn-ZIF-8 adsorbers, respectivel

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Publication Date
Fri Jun 04 2021
Journal Name
Oral Surgery
Calcifying epithelial odontogenic tumour series with unique clinical and histopathological features
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Abstract<sec><title>Background and aims

Calcifying epithelial odontogenic tumour (CEOT) is a benign odontogenic neoplasm of epithelial origin that secretes an amyloid‐like protein tending towards calcification. This study aims to describe a case series from Iraq of one of the rarest odontogenic tumours.

Materials and methods

Clinical and histopathological analysis of Calcifying epithelial odontogenic tumour cases that are archived at the oral pathology laboratory of the college of dentistry (Baghdad University) from 2000 to 2019.

Results

Six cases of CEOT were regi

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Publication Date
Fri Dec 01 2023
Journal Name
Russian Journal Of Bioorganic Chemistry
A Brief Review on Schiff Base, Synthesis, and Their Antimicrobial Activities
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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
On Faintly θ- Semi-Continuous and Faintly δ-Semi-Continuous Functions
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      Faintly continuous (FC) functions, entitled faintly S-continuous and faintly δS-continuous functions have been introduced and investigated via a -open and -open sets. Several characterizations and properties of faintly S-continuous and faintly -Continuous functions were obtained. In addition, relationships between faintly s- Continuous and faintly S-continuous function and other forms of FC function were investigated. Also, it is shown that every faintly  S-continuous is weakly S-continuous. The Convers is shown to be satisfied only if the co-domain of the function is almost regular.

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Publication Date
Fri Jul 26 2024
Journal Name
Surgical Neurology International
Orbital varices: Epidemiology, clinical presentation, and treatment outcomes – A scoping review
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Background:

Orbital varices are vein dilations in the orbit presenting various symptoms. This scoping review synthesizes existing evidence on their epidemiology, clinical features, and treatment efficacy.

Methods:

Literature was reviewed according to Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidelines. PubMed and Scopus were searched until April 31, 2024, for articles on clinically diagnosed ocular varices detailing diagnostic methods, treatments, and outcomes. Exclusions were reviews, animal studies, and incomplete case reports. Data on study characteristics, diagnosis, management, and o

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Describing Polymers Synthesized from Reducing Sugars and Ammonia Employing FTIR Spectroscopy
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          Melanoidins can be diagnosed using the Fourier transform infrared (FTIR) technique. UV/Vis is an effective tool for both qualitative and quantitative analysis of chemical components in melanoidin polymers. The structural and vibrational features of melanoidin synthesized from D-glucose and D-fructose are identical, according to FTIR spectra, with the only difference being the intensity of bands.  Using FTIR spectra, the skeleton of melanoidin is divided into seven major regions. The existence of the C=C, C=N, and C=O groups in all melanoidins formed from fructose and glucose with ammonia is confirmed by the areas ranging from 1600 to 1690 cm-1, and the band is largely evident as a broad shoulder. Both melan

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Publication Date
Wed Dec 13 2023
Journal Name
2023 3rd International Conference On Intelligent Cybernetics Technology &amp; Applications (icicyta)
GPT-4 versus Bard and Bing: LLMs for Fake Image Detection
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The recent emergence of sophisticated Large Language Models (LLMs) such as GPT-4, Bard, and Bing has revolutionized the domain of scientific inquiry, particularly in the realm of large pre-trained vision-language models. This pivotal transformation is driving new frontiers in various fields, including image processing and digital media verification. In the heart of this evolution, our research focuses on the rapidly growing area of image authenticity verification, a field gaining immense relevance in the digital era. The study is specifically geared towards addressing the emerging challenge of distinguishing between authentic images and deep fakes – a task that has become critically important in a world increasingly reliant on digital med

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Publication Date
Fri Mar 12 2021
Journal Name
Sensors
A Robust Handwritten Numeral Recognition Using Hybrid Orthogonal Polynomials and Moments
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Numeral recognition is considered an essential preliminary step for optical character recognition, document understanding, and others. Although several handwritten numeral recognition algorithms have been proposed so far, achieving adequate recognition accuracy and execution time remain challenging to date. In particular, recognition accuracy depends on the features extraction mechanism. As such, a fast and robust numeral recognition method is essential, which meets the desired accuracy by extracting the features efficiently while maintaining fast implementation time. Furthermore, to date most of the existing studies are focused on evaluating their methods based on clean environments, thus limiting understanding of their potential a

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