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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 Feb 22 2023
Journal Name
Iraqi Journal Of Science
Test the Cytotoxicity of Pleurotin Extracted from an Edible Mushroom Pleurotus osteratus Against Three Human Carcinoma Cell Line
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The study included selection six species of the fungi related to Pleurotus genus were evaluated for their ability to production of Pleurotin, one of them, Pleurotus ostreatus (P.11) was isolated and identified in the present study. Pleurotin was extracted with screening by Thin Layer Chromatography (TLC) and quantification High Performance Liquid Chromatography (HPLC). Cytotoxicity of Pleurotin extracted from P. ostreatus (P.11) grown in different sugar sources (galactose, mannitol, sucrose, dextrose and lactose) liquid media was test against three selected cancer cell lines, CaSki, MCF-7 and A549 addition to Human Non Cancer Fibroblast Cell Line (MRC-5). Pleurotin of P. ostreatus (P.11) grown in galactose induced the significant highest

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Publication Date
Mon Jun 22 2020
Journal Name
Baghdad Science Journal
Preparation of Nanoparticles in an Eco- friendly Method using Thyme Leaf Extracts
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Colloidal silver nanoparticles were prepared by single step green synthesis using aqueous extracts of the leaves of thyme as a function of different molar concentration of AgNO3 (1,2,3,4 mM(. The Field Emission Scanning Electron Microscopy (FESEM), UV-Visible and X-ray diffraction (XRD) were used to characterize the resultant AgNPs. The surface Plasmon resonance was observed at wavelength of 444 nm. The four intensive peaks of XRD pattern indicate the crystalline nature and the face centered cubic structure of the AgNPs. The average crystallite size of the AgNPs ranged from 18 to 22 nm. The FESEM image illustrated the well dispersion of the AgNPs and the spherical shape of the nanoparticles with a particle size distribution be

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Publication Date
Mon Sep 12 2022
Journal Name
Biomedicine
An assessment of serum interleukin - 39 in rheumatoid arthritis patients from Iraq
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Introduction and Aim: The pro-inflammatory cytokine IL-39, a member of the IL-12 family plays a key role in the inflammatory response by modulating immune cell activity and inflammation. A literature search shows no study undertaken for the effect of IL-39's on arthritis so far. Hence, the purpose of this study was to investigate the role of IL-39 in rheumatoid arthritis. Materials and Methods: This study involved 80 patients with rheumatoid arthritis registered at the Rheumatology Clinic at Baghdad teaching hospital. The patients were divided into three groups based on treatments received. Group 1 included patients who were not on any treatment for arthritis, Group 2 with patients on hydroxychloroquine and or prednisone treatment,

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Publication Date
Fri Jun 30 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
An Instruction Program for Residents of Geriatric-Care Homes about Personal Hygiene in Al Cyelakh Geriatric Care Home
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Objective(s):        The study aims to evaluate the information of the elderly about personal hygiene , and to find out the relationship between residents of geriatric-care homes knowledge and their demographic characteristics .

Methodology:      A quasi-experimental design study is conducted at geriatric home  in Al Cyelakh  Geriatric Care Home. The study was started at between November 20, 2021, and March 1, 2023. randomly sample of (30) elderly  in geriatric home were studied . Data were collected throughout the utilization of the adopted questionnaire and interview technique. The questionnaire was consists of (40) items related to concerned personal hygiene geriatrics persons, t

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Publication Date
Tue Jan 01 2019
Journal Name
Iraqi Journal Of Agricultural Sciences
Role of calcium-regulating hormones, adipocytokines and renal function test in the progress of type 2 diabetes mellitus in a sample of Iraqi patients
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A cross-sectional study was conducted on 80 type 2 diabetic patients aged 20-60 years in Baghdad and 20 non diabetic persons as controls. Laboratory assessment of glucose related parameters; Fasting blood sugar (FBS), Glycated hemoglobin (HbA1c), Insulin and Insulin resistance (IR), renal function test; Blood urea, serum creatinine, Calcium (Ca) and Phosphorus (P), Calcium regulating hormones; Parathyroid hormone (PTH), calcitonin and vitamin D, cytokines, Adiponectin and Tumor necrosis factor (TNF-α) and comparison these parameters between patients and controls. The results: a high significant (p˂0.01) increase in FBG level in the patients (211.34 ± 11.20 mg/dl) as compared with control (85.89 ± 3.07 mg/dl). A high significant (p˂0.01

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Publication Date
Wed Jan 01 2020
Journal Name
Plant Archives
Study of bacterial contamination of defected eggshells and egg contents in Baghdad city
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The main aim of the current research is to focus the light on some bacterial contamination on cracked eggshell and egg content plus studying the sensitivity of these bacterial isolates to antibiotics. For this purpose, a total of 50 eggs were collected from the markets in Baghdad city (Iraq) and examined for bacterial isolation from cracked eggshells and from the egg contents. The bacterial isolates were cultured and purified then transferred to a specific media to study its sensitivity against antibiotics. The results revealed that bacteria isolated from both cracked eggshells (46%) and egg contents (44%). The bacteria isolated include E. coli, Staphylococcus, Enterococcus faecalis, Enterobacter and Pseudomonas. The results of antibiotic s

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Publication Date
Sun Jun 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Kinetic Study and Simulation of Oleic Acid Esterification in Different Type of Reactors
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Esterification reaction is most important reaction in biodiesel production. In this study, oleic acid was used as a suggested feedstock to study and simulate production of biodiesel. Batch esterification of oleic acid was carried out at operating conditions; temperature from 40 to 70 °C, ethanol to oleic acid molar ratio from 1/1 to 6/1, H2SO4 as the catalyst 1 and 5% wt of oleic acid, reaction time up to 180 min. The optimum conditions for the esterification reaction were molar ratio of ethanol/oleic acid 6/1, 5%wt H2SO4 relative to oleic acid, 70 °C, 90 min and conversion of oleic 0.92. The activation energy for the suggested model was 26625 J/mole for forward reaction and 42189 J/mole for equilibrium constant. The obtained results s

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Publication Date
Tue Nov 08 2022
Journal Name
Buildings
An Experimental Study of Granular Material Using Recycled Concrete Waste for Pavement Roadbed Construction
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Rapid worldwide urbanization and drastic population growth have increased the demand for new road construction, which will cause a substantial amount of natural resources such as aggregates to be consumed. The use of recycled concrete aggregate could be one of the possible ways to offset the aggregate shortage problem and reduce environmental pollution. This paper reports an experimental study of unbound granular material using recycled concrete aggregate for pavement subbase construction. Five percentages of recycled concrete aggregate obtained from two different sources with an originally designed compressive strength of 20–30 MPa as well as 31–40 MPa at three particle size levels, i.e., coarse, fine, and extra fine, were test

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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Determination concentrations of cesium -137 in soil and aerosol of city of Ramadi and surrounding areas and the radiation doses caused by inhalation
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Concentrations of P137PCs were measured in 40 samples that have been selected from the surface soil in cities of Ramadi, Fallujah, Heet and surrounding areas. The activity of P137PCs in seven dust storms that hit the area western of city of Ramadi within the period 1/3/2013-1/10/2013 was measured also. The concentration in soil ranges between (below detection level-14.5) Bq.kgP-1P, while it ranges between (7.5-8.8) Bq/kg in the dust storms. The dose due to exposure to the cesium in surface soil was estimated to be ranged between (0.4-7.7) *10P-2P mSv.yP-1P while the effective doses due to inhalation of resuspended P137PCs was about 1.61*10P-8P and the doses caused by inhalation of P137PCs in dust storms is ranging between (8.13-9.54)*10P

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Taboo Words Vs. Social Deixis: A sociolinguistic Analysis of La Justice or The Cock that Crew: A Play from the Theatre of Ridiculous
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Linguistic taboos exist in most cultures. Tabooed words are generally being culturespecific
and relating to bodily functions or aspects of a culture that are sacred. Such words are
avoided, considered inappropriate and loaded with affective meaning and failing to adhere to.
Strict rules, often, governing their use and lead to punishment or public shame. These taboo
words can be used as a way of violating social deixis represented by four types of honorifics;
addressee, referent, bystander, and finally setting honorifics. This paper shows how these
taboo words are used in Kenneth Bernard's play La Justice or The Cock that Crew from the
theatre of the Ridiculous as means of violating social deixis in its four types. Th

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