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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 13 2022
Journal Name
Dental Hypotheses
Comparative Evaluation of Marginal Microleakage Between Bulk-Fill, Preheated Bulk-Fill, and Bulk-Fill Flowable Composite Resins Above and Below Cemento-Enamel Junction Using Micro-Computed Tomography: An In Vitro Study
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Objective: The aim of this study was to compare the marginal microleakage between bulk-fill, preheated bulk-fill, and bulk-fill flowable composite resins above and below cemento-enamel junction (CEJ) using micro-computed tomography. Methods: Sixty freshly extracted premolar teeth were prepared with a slot shaped cavities of a total of 120 Class II: 3mm (bucco-lingual), 2mm (mesio-distal) with mesial-gingival margin located 1mm coronal to CEJ, and distal gingival margin located 1mm apical to the CEJ. The samples were randomly divided into two main groups according to the restorative material (Tetric EvoCeram and 3M Filtek), and each group was further sub-divided into three subgroups according to the consistency (bulk fill, preheated bulk fil

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تقويم تحقق العدالة الضريبية في ظل طرق واساليب تقدير ضريبة الدخل: دراسة تطبيقية في الهيئة العامة للضرائب
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Tax justice is one of the important principles that any tax system seeks to achieve because it is an important and important pillar of the tax because it has negative repercussions on the tax accounting process on the one hand and the low tax revenues on the other hand. Therefore, countries have sought through their tax systems to use methods and methods In the process of estimating taxable incomes to achieve that justice depending on the awareness of their communities. The method adopted differs from one country to another according to the knowledge and understanding of the society of that state for taxation and its role in economic, social and political life. In Iraq, the General Authority for Taxation Methods of estimating taxable inc

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Publication Date
Mon Sep 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
التغير والاستقرار في سلوك الاسهم العادية خلال الفواصل الزمنية "دراسة تطبيقية لعينة من المصارف في بورصة عمان"
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Knowing the conduct of the common stocks during the different intervals of time (quarterly and yearly) is an important step in choosing and administrating the portfolio of common stocks which be in accordance with the tendency of the investor toward risk and revenues. This is an attempt to understand the behavior of this common stocks in Amman stock Exchange to discover the extent of change in its behavior for employing them by the managers in identifying the accurate and beneficed investments , which meet the ambitions of Arab investor.    

 

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Publication Date
Sun May 01 2022
Journal Name
Journal Of Engineering
The Collapsible Soil, Types, Mechanism, and identification: A Review Study
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Collapsible soil has a metastable structure that experiences a large reduction in volume or collapse when wetting. The characteristics of collapsible soil contribute to different problems for infrastructures constructed on its such as cracks and excessive settlement found in buildings, railways channels, bridges, and roads. This paper aims to provide an art review on collapse soil behavior all over the world, type of collapse soil, identification of collapse potential, and factors that affect collapsibility soil. As urban grow in several parts of the world, the collapsible soil will have more get to the water. As a result, there will be an increase in the number of wetting collapse problems, so it's very important to com

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Population Density and Susceptibility of Some Varieties of Potato to Infested by Aphid and Thrips on Spring Plantation in the Middle of Iraq
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Aphid Aphis spp (Hemiptera:Aphididae) and Thrips Thrips spp (Thysanoptera: Thripidae) an economically important pests on several crops in the world and Iraq, that transfer many viruses diseases to it. Field studies were conducted to assessment the population density of these insects and susceptibility of six varieties (Barin, Revera, Divela, Rudlph, Alazata and Pleny) to infestation during 2013 spring season. The results were showed that all Potato varieties were infested by Aphis and Thrips on spring plantation but with different percentage. The Divela variety was higher percentage of infestation and high population density of aphid which averaged 1.47 insect/ leaf while in Alazata was the lower population density which averaged 1.02 in

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Publication Date
Sat Jun 30 2018
Journal Name
College Of Islamic Sciences
Letter of proof of physical hostility and physical harassment   Imam al-Qunawi (deceased: 1195 AH) Study and achieve
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After Hamdallah and his success on the realization of this manuscript (a message in the corporal proof and physical cramping of the deceased Imam Qunawi 1195 AH study and investigation: I will review some of the results reached in the realization of this manuscript:
1. Collect the majority of scholars and interpreters that the physical and spiritual remodeled and walnut interpretation of spiritual enemy has violated the consensus is the doctrine of the philosophers appellant is not accustomed to it.
2. What the manuscript said that the prophets peace be upon him who preceded our Prophet Muhammad peace be upon him as Moses peace be upon him that he did not mention the physical hostile and did not descend it in the Torah, as well as

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Study of Density Distribution in Entrained Plasma
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A theoretical investigation is carried out to study the effect of a pencil electron beam propagating inside the plasma region determining the hydrodynamic densities distribution with the aid of numerical analysis finite deference method (FDM).The plasma is generated and trapped by annular electron beams of fixed electron density 1x1014 m-3. The result of the study shows that the hydrodynamic density behaves as the increase in pencil electron beam. The hydrodynamic density ratio goes to more than double as the increase in pencil electron beam density to 1x1018 m-3.

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Publication Date
Sun Apr 26 2020
Journal Name
Iraqi Journal Of Agricultural Sciences
PALYNOLOGICAL STUDY OF GENUS Pterocephalus IN IRAQ
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This research was aimed to study the pollen morphology for the genus Pterocephalus(Vaill)  from Dipsacaceae family in Iraq, and to utilize these feathers in isolating the species as valuable taxonomic traits for enriching Iraqi flora. The study included characteristics of the type, shape, size, sculpturing and apertures, as well as determining the full dimensions using light microscopy as well as numerical analysis of this species and draw polygonal shapes and denderogram  convergence between species. The results of the study of pollen and polygonal forms showed significant differences in the characteristics at the level of each species, which helps to identification the genus species, as it was found that the pollen was a tricolp

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Publication Date
Wed Jul 30 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of different oral hygiene regimens on the quantity of cariogenic plaque on orthodontic bands with different attachments (A clinical photographic study)
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Background: Fixed orthodontic appliances impede the maintenance of oral hygiene and result in plaque accumulation leads to enamel demineralization caused by acids produced by bacteria. Studies on plaque control strategies in orthodontic populations are limited. This might be caused by difficulties in the quantitative evaluation of dental plaque because the teeth have various levels of bracket coverage, and different tooth sizes and malocclusions, making the traditional categorical indices complex. The present study aims to evaluate the effect of different hygiene protocols on plaque quantity on bands with different attachments. Materials and method: Twenty patients had four bands within the orthodontic appliance. Then randomly divided into

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Features of the Quranic significance when Abdul Salam Yassin   at Light of the prophetic curriculum theory
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The study of the language through the prophetic curriculum in general and the semantics in particular through the books of Professor Abdul Salam Yassin, may God have mercy on him and the most distinctive linguistic phenomena, and then study semantics and the most prominent methods that reveal the emotions dominated by this study to indicate the semantics of religious terms In this research we try to dive into the sea of ​​significance to know the relationship between the words and their connotations, and to monitor aspects of semantic development, although we have left non-essential words in order to avoid lengthening. N or three and sometimes Aguetsarna on one example we thought it was enough to clarify the meaning.

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