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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 10 2021
Journal Name
Baghdad Science Journal
Study of some effective factors on the production of garamicidin from locally isolated Bacillus brevis
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The optimum cultural conditions for garamicidin production by local isolate B.brevis were studied.Best result was obtained when the isolate B.brevis was grown on media composed of 1%glucose as carbon source,1% ammonium chloride as a nitrogen source ,0.5% Dipotassium hydrogen orthophosphate as a phosphate source and after 48 hours of incubation at 30C .Garamicidin has been extracted and purified through acid precipition and then extracted by organic solvent (ether& acetone ).Using HPLC the garamicidin antibiotic showed three types A,B and C garamicidin .

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Study the Effect of Face Sheets Material on Strength of Sandwich Plates with Circular Hole
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This study aims to investigate the effect of changing skins material on the strength of sandwich plates with circular hole when subjected to mechanical loads. Theoretical, numerical and experimental analyses are done for sandwich plates with hole and with two face sheet materials. Theoretical analysis is performed by using sandwich plate theory which depends on the first order shear deformation theory for plates subjected to tension and bending separately. Finite element method was used to analyse numerically all cases by ANSYS program.

The sandwich plates were investigated experimentally under bending and buckling load separately. The relationship between stresses and the ratio of hole diameter to plate width (d/b) are built, by

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Publication Date
Thu Oct 01 2015
Journal Name
Applied Research Journal
Experimental Study of the Behavior of Composite Concrete Castellated Steel Beams Subjected to Pure Bending
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The aim of this study is to investigate the behavior of composite castellated beam in which the concrete slab and steel beam connected together with headed studs shear connectors. Four simply supported composite beams with various degree of castellation were tested under two point static loads. One of these beams was built up using standard steel beam, i.e. without web openings, to be a reference beam. The other three beams were fabricated from the same steel I-section with various three castellation ratios, (25, 35, and 45) %. In all beams the concrete slab has the same section and properties. Deflection at mid span of all beams was measured at each 10 kN load increment. The test results show that the castellation process leads to

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Publication Date
Thu Sep 01 2022
Journal Name
Brazilian Journal Of Chemical Engineering
A computational study on the potential application of Ca12O12 cluster for sensing of fungicide molecule
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Density functional theory calculations are employed to investigate the impact of edifenphos molecule on the reactivity and electronic sensitivity of pure calcium oxide (CaO) nanocluster. The strong adsorption of edifenphos molecule on CaO nanocluster occurs by the sulfur head of the adsorbate, and the amount of the energy of this adsorption is around − 84.40 kcal/mol. The adsorption of edifenphos molecules results in a decrease in the values of Eg of CaO from 4.67 to 3.56 eV, as well as an increase in the electrical conductance. Moreover, the work function of CaO nanocluster is significantly affected, which changes the current of the field emission electron. Eventually, the recovery time is calculated around 99 ms at ambient temperature f

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Publication Date
Sat Jun 01 2024
Journal Name
Iraqi Journal Of Physics
A Study the Addition of Silver Dioxide on Some Optical Properties of Phosphate Bioactive Glass
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This study investigates the influence of silver oxide (Ag2O) concentration on the optical characteristics of phosphate bioactive glasses (PBGs). PBGs have emerged as promising alternatives to conventional silicate glasses in the medical field due to their excellent bioactivity and chemical resistance. Samples with varying Ag2O concentrations (0, 0.25, 0.5, and 0.75g) were sintered at 780°C for 2 hrs in an electric furnace. The samples were subjected to Fourier transfer infrared spectroscopy (FTIR), ultraviolet-visible (UV-Vis) spectroscopy, and photoluminescence (PL) tests to assess their functional groups and optical properties. By analyzing the FTIR spectrum of phosphate bioactive glass containing different amounts of Ag2O, it is

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Publication Date
Fri Mar 25 2022
Journal Name
Journal Of The College Of Basic Education
Semantic image coding in contemporary Theatrical performance
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تعد مجالات الصورة وعلاماتها الحركية حضوراً دلالياً للاتصال العلامي واتساعاً في الرابطة الجدلية ما بين الدوال ومداليها، التي تقوم بها الرؤية الاخراجية لإنتاج دلالات اخفائية تمتلك جوهرها الانتقالي عبر الافكار بوصفها معطيات العرض، ويسعى التشفير الصوري الى بث ثنائية المعنى داخل الحقول المتعددة للعرض المسرحي، ولفهم المعنى المنبثق من هذه التشفيرات البصرية، تولدت الحاجة لبحث تشكيل هذه التشفيرات وكيفية تح

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Publication Date
Fri Dec 01 2017
Journal Name
Iraqi Postgraduate Medical Journal
The polycystic ovary syndrome as a cause of increase in inflammatory markers and metabolic risks
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BACKGROUND: Polycystic ovary syndrome(PCOS) is one of the most common endocrine disorder affecting women in reproductive age. No single etiologic factor fully accounts for the spectrum of abnormalities in the polycystic ovary syndrome. Different changes in hormonal, metabolism and the inflammatory markers as squealy of PCOS with adverse effect on the women life. OBJECTIVE: To study the relationship between polycystic ovary syndrome and levels of C-reactive protein, human interleukin and hormonal and metabolic alteration in women with PCOS PATIENTS AND METHODS: Thirty women with Polycystic Ovary syndrome (PCOS) and other thirty women without PCOS were included. Venous blood samples were taken in early follicular phase of menstrual cycle [day

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Publication Date
Fri Nov 01 2019
Journal Name
Indian Journal Of Natural Sciences
The Numerical and Experimental Work of Chaos System in Three Dimensions Phase Spaceusing Rossler Circuit
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In this paper, we deal with a dynamical system that can demonstrate a chaotic attractor of Rossleroscillator. We simulate the Rosslerequations numerically then we investigate the model experimentally. Numerically, the Rossler parameter a and b were fixed and c was changed.The evolution of the system exhibits period, period-doubling, second period doubling, and chaos when control parameters are changed. This evolution can be seen by analyze the time series, the bifurcation diagrams and phase space. Experimentally, the evolution of the system exhibited the same numerical behavior by changing the resistance (Rv) in Rossler circuit that represent as control parameter.

Publication Date
Sun Dec 30 2018
Journal Name
2018 Computing In Cardiology Conference (cinc)
Theoretical and Experimental Reflection Coefficients in Flexible Tubes as a Function of the Mach Number
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The standard formulation of Wave Intensity Analysis (WIA) assumes that the flow velocity (U) in the conduit is <;<; the velocity of propagation of waves (c) in the system, and Mach number, M=U/c, is negligible. However, in the large conduit arteries, U is relatively high due to ventricular contraction and c is relatively low due to the large compliance; thus M is > 0, and may not be ignored. Therefore, the aim of this study is to identify experimentally the relationship between M and the reflection coefficient in vitro. Combinations of flexible tubes, of 2 m in length with isotropic and uniform circular cross sectional area along their longitudinal axes, were used to present mother and daughter tubes to produce a range of reflection coeffic

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Publication Date
Fri Aug 28 2020
Journal Name
Iraqi Journal Of Science
The Relationship Between Infertility and Infection with Clarithromycin Resistant Strain of Helicobacter Pylori in Iraq
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The relationship between infertility and Helicobacter pylori infection was investigated; samples from thirty-five infertile patients (aged 20-49 years) were collected from Kamal Al-Samaraei hospital , Baghdad, Iraq during the period from the first of February until April 2018. These patients were compared with 10 apparently fertile individuals who served as a control. The study was carried out to detect the DNA of H.pylori in both serum and seminal fluid of male infertile patients and for the control group by Real-Time Polymerase Chain Reaction (RT-PCR) technique. The results revealed that there was a significant difference (P<0.01) in the detection of DNA of H.pylori between pa

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