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

The research aims to identify the level of functional engagement and hope-based thinking of kindergarten teachers, identify if there is a significant difference in functional engagement and hope-based thinking in terms of specialization and years of service for kindergarten teachers, identify if there is a significant correlation between functional engagement and hope-based thinking of kindergarten teachers. The current research is determined by kindergarten teachers in the Second Rusafa Baghdad Education Directorate for the academic year (2022-2023). In order to achieve the objectives of the research, the researcher prepared a functional engagement scale, which consists of (45) items in three areas: Perceptual and functional engagement

Background: Diabetes mellitus a major factor that has adverse effects on the vascular system and the heart. It causes an increase in cardiac muscle thickness, resulting in decreased compliance and increased peripheral arterial stiffness. This study aims to assess the left ventricular mass (LVM) and left ventricular hemodynamic changes in diabetic patients measured by Doppler echocardiography. Patients and Methods: The study included 50 diabetic patients ranging in age between 25 and 80 years, (mean age: 54.1 ± 15.10, 19 males, 31 females) and 50 healthy subjects, aged 25 to 80 years (mean age: 48.52 ± 14.45, 11 males, 39 females). Doppler echocardiography was used to assess left ventricular function. The measurements included

The basis of the personality of each individual lies in the early years of his or her life. If the personality of the child has been well organized and if the motives have been fully expressed and effectively directed, the child will have a strong will, happy self-confidence and a strong personality. If there is a failure In the early years, the individual will be unable to meet his responsibilities in life and may be the victim of many psychological disorders. The family is a learning process through which children acquire the customs, traditions, attitudes and values ​​prevailing in their social environment. (Pre-and-after) play and its relationship to parenting methods of (democratic-bullying-overprotection- and neglect), which wi

Autorías: Muwafaq Obayes Khudhair, Hayder Talib Jasim, Ahmed Thare Hani. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 6, 2022. Artículo de Revista en Dialnet.

The culture of the daily necessities of life of the individual in any society, whether advanced or simple, and the concept of multiple aspects of culture, including what is culture and education there holds that art is culture, and there are those who are classified according to human societies .. Some also go to it is not related to the study and learning .. And has been Iraq as a symbol of Arab culture, but they declined because of what passed by political crises and social in its modern history, and aims Current search to study culture psychological, political and social among the students of the university after the U.S. occupation of Iraq, the researcher prepared a questionnaire and after hold the appropriate statistical met

Functional strength is one of the most important elements of physical preparation and an important physical characteristic in our daily life in general and sports training in particular, as it is the most influential characteristic in all sporting events, which the athlete must possess in order to reach the highest levels and achieve the best results.  The research aimed to prepare functional strength training exercises According to the gradual increase in load in the development of some physical abilities and achievement for men's 100 meter competition runners , And to identify the effect of functional strength training according to the gradual increase in load in developing some physical abilities and achievement for men’s 100-