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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 Mar 30 2022
Journal Name
Arab Science Heritage Journal
الجوانب السياسية في أفعال وأقوال الخلفاء الراشدين عند الاحتضار
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    as important aspects emerged related to the management of the caliphate and how it was transferred, and the clarification of the political trends and transformations at the end of their lives. In addition, how the Rightly Guided

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Publication Date
Wed Nov 28 2018
Journal Name
Arab Science Heritage Journal
الصناعة الصناعة في بغداد للفترة (334هـ /935م -555هـ/ 1160م)
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The industries in Baghdad, the most important economic activities in the era albeit and Seljuk to the availability of manpower and resources which encourage the establishment of these industries in Baghdad.

These industries seam as simple crafts, but they may have influenced the nature of the social and economic life in the Baghdadi community during the foreign authority on Iraq and general in Baghdad in particular.

 

 

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Publication Date
Fri Jun 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
في تعزيز بيئة الانتاج الرشيق استخدام اسلوب S -5
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في تعزيز بيئة الانتاج الرشيق استخدام اسلوب S -5

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Publication Date
Sun Jul 03 2005
Journal Name
Political Sciences Journal
تحديات العولمة للهوية العربية ودور الجامعات العربية في مواجهتها
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تحديات العولمة للهوية العربية و دور الجامعات العربية في مواجهتها

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Publication Date
Mon Jul 22 2019
Journal Name
Arab Science Heritage Journal
رؤية حضارية لمناهج الفكر الفلسفي واتجاهاته في المشرق الإسلامي
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This research involves the civilized vision of the trends and approaches of philosophical thought in the Islamic Orient, whose objectives were to show Islamic philosophy and the pioneers of thought in it and the most important products that crystallized after its emergence in the Islamic world

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of The College Of Languages (jcl)
Функция и значение союзов и союзных слов в русском и арабском языках Тахсин Раззак Азиз
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Одной из трудностей, вызывающих искажение смысла предложения, при переводе и понимании любых текстов зачастую является неправильное понимание функций и значений: союзов и союзных слов или замена одного значения другим. Это объясняется прежде всего тем, что при чтении основное внимание сосредоточено на переводе главных частей речи, на их многофункциональности и многозначности и упускаются из вида втор

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Publication Date
Mon Nov 19 2018
Journal Name
Arab Science Heritage Journal
تعمير تعمير الأرض وأهمية الغرس في ضوء السنة النبوية
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Islam is a religion that God wanted to be a platform emerges from human steps in various walks of devotional and economic life, etc, so it went Islam, guids human beings being as successor of God on earth.

 The result that the worship of man for the Lord, which is one of the reconstruction of the land that is the secret of the sustainability of human life on the ground, often urged the Sunnah on the reconstruction of the earth and the importance of planting them and paired the reconstruction work that obtained by the human reward which would Allah his home in the Hereafter, There construction of the earth does not involve just planting them; it takes many forms Maintaining them and not marring the form of reconstruction and

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Educational And Psychological Researches
دور الإرشاد النفسي في تحقيق جودة الحياة بالمجتمع المعاصر
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     Psychological Counseling Services occupies a high position in the developed countries and that for its psychologist services for different sectors of the community members, and has been popularized until recently the wrong concept of the effect, that the psychological service is provided only to the owners of behavior is normal only, Vantage him neglect to provide psychological services a large segment of the community members who are in dire need of these services.

      The counseling service is part of a global social movement seeking to emphasize the quality of life of the human and the emphasis on the value and dignity and the need to live a quiet lif

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Publication Date
Sun Dec 02 2018
Journal Name
Arab Science Heritage Journal
القبائل الآمورية ودورها التأريخي في بلاد الرافدين وبلاد الشام
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The research titles “Ammorrite tribes and their historical role in Mesopotamia and Levant” deals with tribe structure, nomination, political and cultural roles of these tribes in Mesopotamia and Levant, as it terminate Sumerian presence in Iraq and changed historical course and contributed in changing population landmarks and started new bright era, in addition to admitting new beliefs, gods and laws, beside ruling principles which became tribal, i.e., dynasties instead of Sumerian rulings based on religion belief.

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Publication Date
Sun Dec 02 2007
Journal Name
Political Sciences Journal
التطورات السياسية في افريقيا جنوب الصحراء بعد الحرب الباردة
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التطورات السياسية في افريقيا جنوب الصحراء بعد الحرب الباردة

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