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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
Thu Jun 29 2017
Journal Name
College Of Islamic Sciences
Violations of women to men in the jurisprudence of Hajj
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In the name of of Allah the Merciful

 

Introduction:

Praise be to Allah, Lord of the Worlds, and prayers and peace be upon our master Muhammad and his family and companions.

After

I have looked at a part of the jurisprudence of Hajj jurisprudence, which is needed now, especially after it facilitated travel to perform Hajj and Umrah, so the need was an advocate and a list for writing in it, which is beneficial to Hajj, Umrah and the guide.

And this important part is the things that contravene the woman's man in the Hajj and after the search and tracking found that there are ten things that get the violati

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of Islamic banks in facing the financial crisis in Iraq from 2012-2014
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The purpose of the research is to identify the role of Islamic banks in facing the financial crisis in Iraq for the period 2012-2014, and highlight the various factors that contributed to the emergence of the financial crisis, as well as to identify the problems and challenges facing the Islamic banking business in Iraq and identify the reasons and find appropriate solutions, And the development of treatments to avoid the occurrence of such problems and overcome them. The main findings of the research are as follows,Islamic banks (the sample of the study) were affected by the global financial crisis indirectly, as the financial crisis turned into an economic crisis affecting the real economy, because the activity of Islamic banks is more

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Publication Date
Thu Jan 01 2015
Journal Name
Mediterranean Journal Of Social Sciences
How are the Performance of Small Businesses Influenced by HRM Practices and Governmental Support?
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Human resources have been regarded as the most important asset for any organization because of its essential part in achieving the sustainable competitive advantage and survival. Managing human resources is very challenging and requires an effective bundle of practices that contribute to attaining the organizational goals. This study tries to confirm the importance of HRM practices in small businesses which came to play a vital role in the economies of the world, through clarifying the influence of HRM practices on the organizational performance, using a mediating variable (employees’ outcomes). Also the study attempts to highlight the key role of governmental support from view point of small businesses, through verifying the significant

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Scopus (9)
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Publication Date
Mon Nov 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Enhancing the human resources quality by adopting an adventure learning method in their development
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The research aims to identify how to enhance the quality of the human resources, focusing on four dimensions (efficiency, effectiveness, flexibility, and reliability), by adopting an adventure learning method that combines theoretical and applied aspects at the same time, when developing human resources and is applied using information technology, and that Through its dimensions, which are (cooperation, interaction, communication, and understanding), as the research problem indicated a clear deficiency in the cognitive perception of the mechanism of employing adventure learning dimensions in enhancing human resources quality, so the importance of research was to present treatments and proposals to reduce this problem. To achieve

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Publication Date
Thu Mar 19 2015
Journal Name
Al-academy
The role of the music in developing the national identity: أحمد جهاد البدر
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Music has a significant role in shaping the artistical, musical and national identity of individuals. The resources of the cultural identity can be divers according to the multiplicity of the social component. In Iraq, there is a unique ethnical and sacred diversity, which is rather than playing a positive role in shaping the cultural and national identity, on contrast, it is establishing to create many local identities in the same society. Each identity reflects the culture of individual ethnic or religious group, which makes people make their own decisions according to their background rather than according to the benefit of the country.Music as an important cultural source has a social function in forming an artistical identity with n

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Publication Date
Wed May 18 2016
Journal Name
Al-academy
The Variation of The Designing in decorative the Calligraphic authorization: حسـين علي يونــس
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Formed a decoration element Tzeigna important holidays linear, since regulating mechanism of vocabulary and formative elements Btnoatha through activation design with space linear in order to add value expressionistic, and achieve career goals and aesthetic, has promised these diversities and one of the finest artistic achievements that excelled the designer patterned through expertise and skill in the output of the design artwork beautiful image to fit with the importance degree in the field of calligraphy and set the rules, and was questionably basic research problem is the following:
What are the variations in the design of linear motifs Vacations?
In order to solve these problems and to reach the desired outcomes research ai

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Crossref
Publication Date
Tue May 16 2023
Journal Name
Political Sciences Journal
Defense Diplomacy: The role of the French military bases in the African continent
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This research seeks to study the role of military bases in activating defense diplomacy, with a focus on studying the case of France in the African continent, which relied on its military bases as a tool to implement its foreign policy. The research explains the concept of defense diplomacy and its relationship to military bases as an effective tool to strengthening bilateral relations between the state's parties. The research focuses on studying the effectiveness of military bases as a tool for activating French defense diplomacy, and studying the goals that French foreign policy seeks to achieve through its intervention or presence in the African continent. In addition to the geopolitical reasons that prompted France to move to

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
The measurement of Ibn Abi al-Rabee (688 AH) in his book (Abstract in the regulation of Arabic laws)
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The book of the summary in the control of the laws of Arabic is one of the most important books of Andalusian grammar, the resonance of which is clearly evident among the mother of the language books in the seventh century AH because of the character of the educational style easy and simplified service for anyone who wants the Nile Arabic grammar, that end through what is pursued in his book (Summary) on according to visual standards, as was Ibn Abi Al-Rabeea of first- type, and illustrated in which he addressed the analogies, and he followed the modalities expressed and its consequences relating to each attachment in which a (illness and reasoning factor) And what he said in the framework of each service for the study material in his ha

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Publication Date
Fri Jan 01 2021
Journal Name
Chemical Industry And Chemical Engineering Quarterly
Electrochemical harvesting of microalgae꞉ Parametric and cost-effectivity comparative investigation
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The cost of microalgae harvesting constitutes a heavy burden on the commercialization of biofuel production. The present study addressed this problem through economic and parametric comparison of electrochemical harvesting using a sacrificial electrode (aluminum) and a nonsacrificial electrode (graphite). The harvesting efficiency, power consumption, and operation cost were collected as objective variables as a function of applied current and initial pH of the solution. The results indicated that high harvesting efficiency obtained by using aluminum anode is achieved in short electrolysis time. That harvesting efficiency can be enhanced by increasing the applied current or the electrolysis time for both electrode materials, where 98

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Scopus (12)
Crossref (8)
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Publication Date
Tue Jan 03 2023
Journal Name
College Of Islamic Sciences
Formulas The command and its style in Surat Al-Ma’idah is a rhetorical fundamentalist study.: The command and its style in Surat Al-Ma’idah is a rhetorical fundamentalist study
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Research Summary :

      Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, his family and all his companions, then after:

     This is a brief research that contained its two rudders the command and its Style in Surat Al-Ma’idah a fundamental rhetorical study, and the study clarified the meaning of imperative in both;  the Arabic  language and in the terminology of the fundamentalists and rhetoricians in a concise manner, and then indicated the imperative of the command , the true meaning, and the meanings interpretated as an  imperative form. I have mentioned some verses of Surat Al-Ma’idah, so what I have quot

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