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

Every researcher must say that the world in continually progress toward the best and that
the Arab and Islamic civilization had produced much of systems and virtuous educational
practices which raised from Islamic heritage. This nation was not isolated from external
world, but it was made a clear active for promote the banner of other nations which entered
under her influence to promote Islamic banner and Muslims. Consequently also Muslims are
affected and influenced, this resulted a clear impact in the civilization and educational
ideology especially in the contemporary teaching methods.

This study wass carried out to investigate the incedence of powdery mildew disease on ornamental plants (Nasturtium) Tropaeolum majus L. caused by Oidiopsis haplophylli in some nurseries of Baghdad area and in fields at college of Agriculture /University of Baghdad. This study was conducted in tow succesive seasons of 2011-2012 (April and May). The survey indicated that the Mildew disease existe in the following nurseries (Al-Adhamiya 97.5% ,Palestine street 93.8%, Zayouna 86.0%, and 100% in two fields at college of Agriculture. It has been found that the disease severity was developed in Agriculture college fields successively from 12-4-2011 to 20-5-2011 and from 12-4-2012 to 20-5-2012 (18.0–98.0 % and 22.7–96.0% )for the two sea

The aim of this study is to evaluate the implementation of ICT applications in public service organizations, which is responsible for the implementation of public policy. The study examined the success of ICT in achieving its goals by meeting the main needs of the community members which is the first requirement in the success of sustainable development plans before determine the capabilities of ICT. The main pillar of success in the implementation of ICT systems is the key to improving the efficiency of the organization's performance. This is a reflection of the effectiveness and quality of the services provided to its beneficiaries. The study concluded that the current level of capabilities of individuals working in public organizations i

ABSTRACT:

The study aims at expounding the correlation and effect between the Human resource development strategy and Quality Municipality Service within a theoretical framework and a practical framework conducted at Directorate Of Municipalities in holy Karbala . The researcher found during a pilot study that there isn’t enough care paid by the Directorate Of Municipalities in developing its human resources using one strategy or a number of strategies and their effect on the Quality Municipality Service. Thus a number of research questions were set concerning the existence of clear perception in the Directorates Of Municipalities concerning the strategies of developing both the human resource an Qualit

This study detects the presence of cholesterol in an Iraqi plant named Suaeda baccata Forsk of the family Chenopodiacae, wildly and widely grown in Iraq. The absence of any publication concerning the sterol content of this Suaeda specie, and the industrial importance of cholesterol depending on its role as a precursor in the synthesis of some hormones, like progesterone, acquired this study its value. The investigations revealed the presence of cholesterol that was proved by TLC together with the standard compound cholesterol, and anisaldehyde spray reagent using three different solvent systems, then authenticated by HPLC, in which the reten

The Present investigation includes the isolation and identification of Pseudomonas aeruginosa for different cases of hospital contamination from 1/ 6/2003 to 30/9/2004, the identification of bacteria depended on morphological , cultural and biochemical characters, 37 of isolates were diagnosed from 70 smears from wounds and burns beside 25 isolates were identified from 200 smears taken from operation theater and hospital wards including the floors , walls , sources of light and operation equipment the sensitivity of all isolates to antibiotic were done , which exhibited complete sensitivity to Ciprofloxacin , Ceftraixon, Tobromycin and Gentamysin ,while they were complete resist to Amoxcillin , Tetracyclin , Nitrofurantion , Clindamycin C

In this paper, an efficient image segmentation scheme is proposed of boundary based & geometric region features as an alternative way of utilizing statistical base only. The test results vary according to partitioning control parameters values and image details or characteristics, with preserving the segmented image edges.

This paper describes the problem of online autonomous mobile robot path planning, which is consisted of finding optimal paths or trajectories for an autonomous mobile robot from a starting point to a destination across a flat map of a terrain, represented by a 2-D workspace. An enhanced algorithm for solving the problem of path planning using Bacterial Foraging Optimization algorithm is presented. This nature-inspired metaheuristic algorithm, which imitates the foraging behavior of E-coli bacteria, was used to find the optimal path from a starting point to a target point. The proposed algorithm was demonstrated by simulations in both static and dynamic different environments. A comparative study was evaluated between the developed algori