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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
Sat Sep 02 2017
Journal Name
Journal Of Engineering
Estimation Curve Numbers using GIS and Hec-GeoHMS Model
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Recently, the development and application of the hydrological models based on Geographical Information System (GIS) has increased around the world. One of the most important applications of GIS is mapping the Curve Number (CN) of a catchment. In this research, three softwares, such as an ArcView GIS 9.3 with ArcInfo, Arc Hydro Tool and Geospatial Hydrologic Modeling Extension (Hec-GeoHMS) model for ArcView GIS 9.3, were used to calculate CN of (19210 ha) Salt Creek watershed (SC) which is located in Osage County, Oklahoma, USA. Multi layers were combined and examined using the Environmental Systems Research Institute (ESRI) ArcMap 2009. These layers are soil layer (Soil Survey Geographic SSURGO), 30 m x 30 m resolution of Digital Elevati

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Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Elastic electron scattering from 17Ne and 27P exotic nuclei
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The ground state proton, neutron and matter densities and
corresponding root mean square radii of unstable proton-rich 17Ne
and 27P exotic nuclei are studied via the framework of the twofrequency
shell model. The single particle harmonic oscillator wave
functions are used in this model with two different oscillator size
parameters core b and halo , b the former for the core (inner) orbits
whereas the latter for the halo (outer) orbits. Shell model calculations
for core nucleons and for outer (halo) nucleons in exotic nuclei are
performed individually via the computer code OXBASH. Halo
structure of 17Ne and 27P nuclei is confirmed. It is found that the
structure of 17Ne and 27P nuclei have 2
5 / 2 (1d ) an

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Publication Date
Thu Jan 30 2020
Journal Name
Al-kindy College Medical Journal
Diabetic Patients Knowledge and Practice Regarding Annual Visual Checking
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Background: Diabetes mellitus (DM) is a significant cause of visual impairment; many diabetics do not have regular eye examinations, although it is known that early diagnosis and reduces the risk of blindness. There were many barriers that prevent diabetics from attending eye clinics.

Objectives: To assess knowledge, and practice about ocular complications among diabetic patients and to determine barriers preventing the diabetic patients annual visual checking

Methods: A cross-sectional study involving the interview was conducted among 300 diabetic patients attending out patient in Ibn Al Haitham Teaching Ophthalmology Hospital between November 2017 and June 2018.

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
TV planning and ways to deal with space developments
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The quote of a Canadian communication scientist (Marshall McLuhan) (“The world has become an electronic village”) has become an archaic information compared to the great and rapid development of communication in the last two decades of the 20th century and what will happen later in the 21st century, to the extent that the world is called, thanks to the internet, a “Small screen” and this fact is a sign of the great progress that has been made in this field. As for the other statement of the Canadian communication scientist mentioned before “the medium itself, is the message”, it has been renewed and developed in its meaning and it’s purpose. Each new technical development in the means of communication necessarily means a me

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Publication Date
Wed Mar 27 2019
Journal Name
Iraqi Journal Of Science
Fuzzy Survival and Hazard Functions Estimation for Rayleigh distribution
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In this article, performing and deriving the probability density function for Rayleigh distribution by using maximum likelihood estimator method and moment estimator method, then crating the crisp survival function and crisp hazard function to find the interval estimation for scale parameter by using a linear trapezoidal membership function. A new proposed procedure used to find the fuzzy numbers for the parameter by utilizing (     to find a fuzzy numbers for scale parameter of Rayleigh distribution. applying two algorithms by using ranking functions to make the fuzzy numbers as crisp numbers. Then computed the survival functions and hazard functions by utilizing the real data application.

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Publication Date
Wed Mar 16 2022
Journal Name
Journal Of Educational And Psychological Researches
Agreeableness and Its Relation with Orientation towards Voluntary Work
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The current study aims to identify agreeableness and orientation towards voluntary work of officials in public facilities, as well as to identify the nature of the correlation between agreeableness and orientation towards voluntary work of officials in public facilities. To achieve the aims of the research, the researchers designed the agreeableness scale, which consists of (28) items in its final form. The researchers also built a scale of orientation towards voluntary work, which consists of (29) items in its final form. Psychometric properties of validity and reliability of the two scales were extracted in various ways. The researcher applied the two scales on a sample of (400) officials, the results indicated that the

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Publication Date
Wed Apr 25 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Strongly C_11-Condition Modules and Strongly T_11-Type Modules
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      In this paper, we introduced module that satisfying strongly -condition modules and strongly -type modules as generalizations of t-extending. A module  is said strongly -condition if for every submodule of  has a complement which is fully invariant direct summand. A module   is said to be strongly -type modules if every t-closed submodule has a complement which is a fully invariant direct summand. Many characterizations for modules with strongly -condition for strongly -type module are given. Also many connections between these types of module and some related types of modules are investigated.

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Publication Date
Tue Nov 13 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
WN-2-Absorbing Submodules And WNS-2-Absorbing Submodules
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In''this"article, we"study",the"concept""of WN"-"2"-''Absorbing'''submodules and WNS''-''2''-''Absorbing"submodules as generalization of "weakly 2-absorbing and weakly semi 2-absorbing submodules respectively. We investigate some of basic properties, examples and characterizations of them. Also, prove, the class of WN-2-Absorbing "submodules is contained in the class of WNS-2-Absorbing "submodules. Moreover, many interesting results about these concepts, were proven.

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
T-Essentially Coretractable and Weakly T-Essentially Coretractable Modules
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        A new generalizations of coretractable modules are introduced where a module  is called t-essentially (weakly t-essentially) coretractable if for all proper submodule  of , there exists f End( ), f( )=0 and Imf tes  (Im f + tes ). Some basic properties are studied and many relationships between these classes and other related one are presented.

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Publication Date
Wed Feb 01 2023
Journal Name
Journal Of Engineering
Introduction and Investigation into Oil Well Logging Operations (Review)
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Oil well logging, also known as wireline logging, is a method of collecting data from the well environment to determine subterranean physical properties and reservoir parameters. Measurements are collected against depth along the well's length, and many types of wire cabling tools depend on the physical property of interest. Well probes generally has a dynamic respon to changes in rock layers and fluid composition. These probes or well logs are legal documents that record the history of a well during the drilling stages until its completion. Well probes record the physical properties of the well, which must then be interpreted in petrographic terms to obtain the characteristics of the rocks and flui

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