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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
Mon Jul 24 2023
Journal Name
Research Journal Of Pharmacy And Technology
Comparison of the effects of Methotrexate and Etanercept on RANKL and OPG as Bone Metabolism Biomarkers in patients with Rheumatoid Arthritis
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Rheumatoid arthritis is an autoimmune diseasecharacterized by chronic inflammationthat affects joints and cartilage. Bone complications such asRA-relatedosteoporosis are one of the most extra-articular manifestations. Many inflammatory mediators are released during RA disease pathophysiology; these mediators stimulate osteoclast genesis of bone by direct effects on RANKL and OPG. The study aimedto measure RANKL, OPG in RA patients treated with Etanercept only and other groups treated with Methotrexate onlyat baseline and after three months to evaluate bone state. An observational case-control prospective study was done on 30 RA patients who received MTX, 30 RA patients who received ETN, and 30 healthy,age-matched control groups. The

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Effect of Long Term use of Glibenclamide on Serum and Urinary Sodium and Potassium Level in Type 2 DM Patients
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         Long-term use of sulfonylureas including chlorpropamide, is known to potentiate the antidiuretic action of arginine vasopressin (AVP), predisposing to hyponatremia.The present study was designed to evaluate the effect of long term use of glibenclamide on serum and urinary levels of sodium and potassium in Type 2 DM patients in Iraqi DM centers. Ninety eight patients with Type 2 DM who were maintained on different doses of glibenclamide for at least 1 year, attending the centre for Diabetes and Endocrinology in Al-Rusafa, Baghdad, were enrolled in the study, in addition to 15 normal healthy subjects. Patients were allocated into three groups according to the dose of glibenc

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Publication Date
Sun Dec 29 2024
Journal Name
Iraqi Journal Of Agricultural Sciences
EFFECT OF DIFF. SUBS. AND SPRAYING WITH K2SIO3 ON THE ROOT AND VEGETATIVE GROWTH OF L. W. PLANTS IN BAGHDAD CITY
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This study was aimed to investigate the response of two types of ornamental herbaceous plants (Wedelia trilobata and Jacobaea maritima 'Cirrus') to different agricultural environments and the application of potassium silicates to the living walls system LWS (Felt layer system) under the climate conditions of Baghdad city. Each experiment involved the cultivation of a different plant species, and the study duration was from September 15, 2021, to August 1, 2022. A Strip-Plot Design experiment was conducted using two factors: factor M with four levels of substrates (50% peatmoss and perlite (M1), 50% Vermicompost and perlite (M2), 50% Water hyacinth compost and perlite (M3), 50% wheat straw compost and perlite (M4)) and factor S with

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Publication Date
Sun May 21 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Antimicrobial Activities of Aqueous and Methanolic Extracts from Salvia officinalis and Salix acmophylla Used in the treatment of wound infection isolates
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    The aqueous and methanol extracts of Salvia officinals and Salix acmoplylla traditionally used for the treatment of infections disease were tested for their active  against gram positive and gram negative bacteria isolated from wound  infection culture using the broth dilution and disc diffusion melhod. Results of   this study revealed the prescence of phytochemical which were  active  against gram positive and negative bacteria. Methanol extracts of both plants showed  the highest activity other the aqueous extract. The minimum inhibitory concentration (MIC) of the aqueous extracts on the test organism was  25- 100 mg\ml,while that of the  methanol extract was ranged betwee

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Publication Date
Wed Oct 24 2018
Journal Name
Journal Of Economics And Administrative Sciences
"The Relationship critical factors for knowledge transfer in strategic success opportunities"
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    The current research discusses "The Relationship critical factors for knowledge transfer in strategic success opportunities", the attention have been increased on knowledge transfer and strategic success subjects because on being one of the important and contemporary issues, which have a significant impact on the existence of organizations and its future. The research aims to identify the critical factors for knowledge transfer in private high education environment which enables (the college community surveyed) to achieve strategic success, also the research sought to answer questions related to research problem by testing a number of major and minor hypothes in correlation, in order to test the hypotheses I us

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Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
The Effect of Adding Phosphorus and Zinc Spraying on the Nutrient Content and Root Growth of Cabbage
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Abstract<p>This study was conducted at the Research Experimental Station of the College of Agricultural Engineering/University of Baghdad in the Al-Jadiriyah area during the autumn season of 2022. The study aimed to investigate the effect of phosphorus addition and zinc spraying on the nutrient content and root growth of the cabbage. The experiment included two factors: the first factor was phosphorus with four concentrations (P25%, P50%, P75%, and P100%) of the recommended complete fertilizer dose (135 kg P2O5 per hectare), and the second factor was zinc spraying with three concentrations (0, 30, and 60 mg.L<sup>-1</sup>) of zinc sulfate (ZnSO<sub>4</sub>). The results showe</p> ... Show More
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Publication Date
Wed Feb 20 2019
Journal Name
Iraqi Journal Of Physics
The influence of CdCl2 layer and annealing process on the structural and electrical properties of CdTe films
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A polycrystalline CdTefilms have been prepared by thermal evaporation technique on glass substrate at room temperature. The films thickness was about700±50 nm. Some of these films were annealed at 573 K for different duration times (60, 120 and 180 minutes), and other CdTe films followed by a layer of CdCl2 which has been deposited on them, and then the prepared CdTe films with CdCl2 layer have been annealed for the same conditions. The structures of CdTe films without and with CdCl2 layer have been investigated by X-ray diffraction. The as prepared and annealed films without and with CdCl2 layer were polycrystalline structure with preferred orientation at (111) plane. The better structural pr

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Publication Date
Wed Oct 30 2024
Journal Name
Internet Technology Letters
Using <scp>5G</scp> Standards for Smart Healthcare Applications and Designing an Artificial Intelligence‐Based Industry 4.0 Communication System
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ABSTRACT<p>The introduction of Industry 4.0, to improve Internet of Things (IoT) standards, has sparked the creation of 5G, or highly sophisticated wireless networks. There are several barriers standing in the way of 5G green communication systems satisfying the expectations for faster networks, more user capacity, lower resource consumption, and cost‐effectiveness. 5G standards implementation would speed up data transmission and increase the reliability of connected devices for Industry 4.0 applications. The demand for intelligent healthcare systems has increased globally as a result of the introduction of the novel COVID‐19. Designing 5G communication systems presents research problems such as optimizing </p> ... Show More
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Publication Date
Mon May 08 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Sedimentary Structure and Determine the Diriction of the Old Current to the By Hassan Formation Northeast Iraq
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 This research deal the primary and secondary sedimentary structures in the By Hassan Formation in the three locations in the northeast of Iraq.          Can be recognize many geological structures such as cross bedding, planer bedding, graded bedding, channel structure and mud ball house deposit in the flood plain. The ether side this research study the direction of old current and sedimentary structure that made by the one direction current

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Publication Date
Wed May 24 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Distribution of the Infection with Trichomonas vaginalis and Associated Microorganisms in Women Attending Two Hospitals in Al-Sader City, Baghdad
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  A total  of 320  samples  of vaginal  swabs  was  obtained  from  women complaining of vaginal infection and attending two hospitals in Al-Sader city, Baghdad, namely Ibn AlBaladi Hospital for Pediatrics and Gynecology and Fatimat Al-Zahraa Hospital for Obstetrics in Al-Habibia district during the period from Desember 1997 till July 1998. Results of direct smear and culture showed  that Trichomonas vaginalis infection occurred in 19.1%, in addition to some microorganisms. The most common infection was by Candida spp. (24.7%), followed  by  Gardnerella  vaginalis (13.8%)  and  Staph. aureus  (10.9%). Infection with Escherichia coli, Klebsiella spp. and Prote

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