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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
Tue Dec 11 2018
Journal Name
Baghdad Science Journal
Water flow velocity and oxide film formation effect on copper pipe corrosion
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An overall mathematical model for copper pipe corrosion in flowing water was derived based on mass transfer fundamentals where we introduced the effects of boundary layer velocity, bulk flow velocity and the surface oxide protective film on the corrosion rate. A set of experiments were conducted in a straight 10mm diameter copper pipe, flow of water include six velocities of maximum value 7.33m/sec at 200C and 350C. The good agreement between the calculated and experimental corrosion rate values were achieved , the agreement reached 92% .

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Publication Date
Mon Jan 02 2012
Journal Name
Karbala Journal Of Medicine
Open Tibial Shaft Fractures Treated By Primary External Fixation And Bone Graft
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Eprospective study undertaken between January 2007 and January 2011, 58 consecutive cases with compound tibial shaft fractures. All fractures were stabilized by external fixator device AO/ASIF type after failed the manipulation under anesthesia (MUA) to restore the osseous alignment. In 32 patients cancellous bone graft were used from the upper part of the tibia to enhance healing process, all these patients were followed for an average of 8–12 months. Our findings showed that stabilization of the fracture shaft tibia by external fixation with cancellous bone graft had significantly better result, than external fixation alone. We conclude that unilateral, uniplanar external fixation with early bone grafting from upper part of the tibia is

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Publication Date
Mon Oct 06 2014
Journal Name
Plos One
Hepatic Carboxylesterase 1 Is Induced by Glucose and Regulates Postprandial Glucose Levels
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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Educational And Psychological Researches
Environmental Stress and their relationship to self-rebellion for Preparatory Stage Students
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The Present research aimed at identifying:   

1- The level of environmental stress among preparatory students

2- The level of self-rebellion  among preparatory students

3- The correlation between the two variables of research (environmental stress and self-rebellion) and the extent to which the independent variable contributes to the variable of the middle school students

The current research has determined the students of the fifth stage of the preparatory stage and all the branches in the departments of education in Baghdad province the morning study for the academic

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Publication Date
Sat Oct 31 2020
Journal Name
Iraqi Journal Of Agricultural Sciences
RELATIONSHIP BETWEEN PIGMENTS PRODUCTION AND BIOFILM FORMATION FROM LOCAL PSEUDOMONAS AERUGINOSA ISOLATES
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The current study was designed to explore the association between the pigments production and biofilm construction in local Pseudomonas aeruginosa isolates. Out of 143 patients suffering from burns, urinary tract infections (UTI), respiratory tract infections and cystic fibrosis obtained from previous study by Mahmood (2015), twenty two isolates  (15.38%) were identified  from (11) hospitals in Iraq, splitted  into three provinces, Baghdad, Al-Anbar and Karbala for the duration of June 2017 to April 2018.  Characterization was carried out by using microscopical, morphological and biochemical methods which showed that all these isolates belong to P. aeruginosa.  Screening of   biofilm production isolates was carried out by usi

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Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
E-Learning and Its Relationship with Academic Passion among Middle School Students
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Abstract

The current research aims to identify the level of E-learning among middle school students, the level of academic passion among middle school students, and the correlation between e-learning and academic passion among middle school students. In order to achieve the objectives of the research, the researcher developed two questionnaires to measure the variables of the study (e-learning and study passion) among students, these two tools were applied to the research sample, which was (380) male and female students in the first and second intermediate classes. The research concluded that there is a relationship between e-learning and academic passion among students.

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Modesty trait and its relation to self-assertiveness among Tikrit university’s students
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The study aims to identify the level of modesty and self-assertiveness among Tikrit university’s students in regard with students’ gender and major (scientific, human studies), and to identify the correlation between modesty trait and self-assertiveness of students. To this end, the researcher has designed a scale to measure modesty that consisted of four-domains (decency, avoiding of unattractive, pang of conscience, and apprehension). Moreover, the researcher adopted a scale of self-assertiveness that designed by (shawki, 1998). The sample included (600) student on first-stage at the university of Tikrit. The results revealed that students have a high level of modesty and self-assertiveness; there is a correlation between modesty t

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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
Fri Jan 01 2021
Journal Name
Computers, Materials & Continua
A New Hybrid Feature Selection Method Using T-test and Fitness Function
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Publication Date
Wed Jan 01 2014
Journal Name
Pharmacology & Pharmacy
Gift Acceptance and Its Effect on Prescribing Behavior among Iraqi Specialist Physicians
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