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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 Sep 01 2013
Journal Name
Journal Of Engineering
The Use of Bracing Dampers in Steel Buildings Under Seismic Loading
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Publication Date
Wed Dec 14 2011
Journal Name
Journal Of Madenat Alelem College
Histological structure of the Eye in Tree Frog Hyla arborea savignyi
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This research was conducted to study the histological structure of the eye in the tree frog (Hyla arborea savignyi) and showed that it is composed of the eyeball and the lens and optic nerve. Appeared eyeball is surrounded by three Tunica from the inside to the outside are Tunica Interna, Tunica vasculosa, Tunica fibrosa. The tunica interna consists of the retina that consists of 10 layers are from outer to inner pigment epithelial layer, rods and cones layer, external limiting membrane, outer nuclear layer, outer plexiform layer, inner nuclear layer, inner plexiform layer , ganglion cells layer , nerve fibers layer, internal limiting membrane .The vascular tunic or Uvea consists of the choroid, ciliary body , and iris . The fibrous coat co

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Publication Date
Tue Jan 01 2019
Journal Name
Plant Archives
The role of some cytokines in diabetic patients infected with toxoplasmosis
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Toxoplasmosis is the term for infection and disease in man and animal caused by a parasite called Toxoplasma gondii. The more susceptible to infect with toxoplasmosis is the Diabetic patients, due to low level of immunity response. The aim of current study is to investigate the immune status of diabetes mellitus type 2. One hundred and seventy five samples of both diabetes mellitus type 2patients and controls which had been tested by ELISA technique to detect anti-Toxoplasma Abs (IgG and IgM). The positive toxoplasmosis samples were tested to detect the level of TNF alpha and MIG. Results for all samples clarified that seronegative for IgM antibodies while 53 (53%) diabetic patients were seropositive for IgG antibodies and for toxoplasmosis

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Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Engineering
Assessment of Pedestrian Walking Speed Through the Religious Occasions in Iraq
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The design of safe pedestrian facilities usually depends on the assessment of pedestrian characteristics and behavior. In this investigation, pedestrian walking speed through the religious occasion have been monitored at three locations, Al- Kadhimiya (Imam AL-Kadim), Najaf and Karbala (Imam AL-Husain) holy shrines. Video captures of the pedestrian through their walking to the two holy shrines have been prepared and analyzed for walking speed, gender, age groups, and clothing tradition. The pedestrian sample size is 468, 501, and 447 for Al- Kadhimiya, Karbala, and Najaf respectively. When the gender is taken into consideration, it can be noted that the walking speed of male and female pedestrian is (0.97, 1.68, and 1.63

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Publication Date
Sat Sep 30 2017
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Enhancing the Lifting Capacity of Drilling Fluids in Vertical Oil Wells
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Of the many functions that are performed by the drilling fluid, the most important is to transport cuttings from the bit up the annulus to the surface. Various drilling fluid have been widely used in the oil industry to improve lifting capacity. In this study, three mud type have been used which they are, oil base mud, X-anthan polymer and a mixture of CMC and bentonite ,by using Carrying Capacity Index  calculation (CCI) , the Xanthan  gave good values of CCI than other studied drilling fluid. By using Sifferman chart and field data from well in south of Iraq and API equation to find cutting concentration in the annulus, The results showed that the used of thick mud increase the lifting capacity and decrease volumetric drill c

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Publication Date
Fri May 31 2024
Journal Name
Research Journal Of Biotechnology
The Utility of SHBG Assay in Clinical Biochemistry for Iraqi Women
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Polycystic ovarian syndrome, additionally called PCOS is the most widespread endocrine illness amongst women. The aetiology of PCOS is attributed to a multi-factorial interplay among environmental and genetic effects. The overarching goal evaluates the correlation among blood concentrations of total testosterone, sex-hormone-binding globulin (SHBG), estradiol (E2), follicle-stimulating hormone (FSH) and luteinizing hormone (LH) in ladies with PCOS and the impact of obesity, age, marital popularity on the obtained results. This study was conducted at the National Center for Educational Laborites /Medical City/ Baghdad. The study comprised of a sample of 83 women, elderly between 17 -45 years, who had been selected in a random manner

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Effect of ginger alcoholic extract on the ovary tissue in quail
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This research was carried out in quail in the laboratory of histopathology diseases during four months. The objectives of this study was to detecting the effects of the addition of the alcohol extract of ginger to ovary tissue of quail. The two groups of birds were in almost similar weights and were placed in cages. Each group consisted of 8 quails. The first group (control group) fed on regular feeding without adding alcoholic extract of ginger. The second group (treated group) fed on the same normal food after adding the alcohol extract of ginger at a concentration of 300 mg / kg. The results indicated that ginger have positive effects on folliculogenesis.

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Publication Date
Sat Dec 30 2023
Journal Name
Al-kindy College Medical Journal
Is the Clinical Diagnosis of Cutaneous Leishmaniasis Justified in Endemic Regions?
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Leishmaniasis is a transmissible infection brought about by an obligatory intracellular protozoan from the genus Leishmania.  It occurs worldwide in tropical and subtropical regions and can be burdensome in resource-constrained countries. The infection ranges in severity from mild cutaneous lesions to more severe and sometimes life-threatening visceral and distorting mucocutaneous sicknesses. Importantly, cutaneous leishmaniasis (CL) is prevalent in the Middle East with a pooled prevalence of 12%. It imposes a significant health and socioeconomic burden

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Publication Date
Thu May 05 2022
Journal Name
Al-kindy College Medical Journal
The Role of Strain Elastography in Evaluating Borderline Axillary Lymph nodes
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Background: Axillary lymph node (ALN) enlargement with diffuse cortical thickening and conserved echogenic hilum may represent a diagnostic and therapeutic challenge. Sonographic strain elastography may help the characterization of borderline ALN. 

Aim: To evaluate the strain elastography of borderline ALN and to calculate a cutoff value of strain ratio (SR) that can identify suspicious ALN with the highest sensitivity and specificity to reduce unnecessary invasive procedures. 

Subjects and Methods: A prospective study included 45 patients who attended the Breast clinic in Oncology Teaching Hospital with borderline axillary lymphadenopathy (intact hilum and diffusely thic

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Publication Date
Sat Mar 10 2018
Journal Name
Opción
The Effect of Cognitive Modeling Strategy in chemistry achievement for students
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The aim of the current research is to verify the effect of the cognitive modeling strategy on the achievement of the chemistry course for the students of the first intermediate grade. To achieve the objective of the research, the null hypothesis was formulated via cognitive modeling strategy. The results showed that the experimental group's students performed better than the students in the control group. In the light of the results, the researchers concluded: The impact of the cognitive modeling strategy in the achievement of students of first intermediate grade in chemistry.

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