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

Purpose: The research aims to diagnose the current availability of knowledge workers characteristics and the role of these characteristics in knowledge acquision in the city of Sulaimaniya Directorate of Electricity, and to identify the differences between personal and occupational characteristics of a sample of research and its impact on the availability of such properties.

Design/methodology/approach :to achieve the objectives of the research questionnaire was developed especially for it and then distributed to a sample of engineers and technicians working in the Directorate of Electricity city of Sulaimaniya, where the sample of the research (52) respondents.

Findings:  the most important conclusions reached

Abstract
             Shorten the research problem that there is no system or model to evaluate the financial performance of the departments of municipalities where it is not possible for a person or institution both to know or to know their success in terms of the financial work of failure and where it is now than those without assessing the financial performed, authorized to be and necessities FATF is the financial performance assessment, which is the work unfinished aspects without Hence the work came in this study to study and diagnose and analyze financial data in a sample of municipal departments in order to develop a model to assess the financ

The study aimed to identify the treatment of the press image of the Great Return Marches in the French international news agency AFP by knowing the most important issues, their direction and the degree of interest in them. The study belongs to the descriptive research, and used the survey method, within the context of the content analysis method, and the researcher relied on the content analysis form tool and the interview tool to collect data. The study population is represented in the photos published by the French News Agency about the Great Return Marches during the period (end of March / 2018 until the end of November / 2019. The researcher chose an intentional sample using the Complete Census method. The study material represented

Non thermal argon plasma needle at atmospheric pressure was constructed. The experimental set up was based on simple and low cost electric components that generate electrical field sufficiently high at the electrodes to ionize various gases which flow at atmospheric pressure. A high AC power supply was used with 9.6kV peak to peak and 33kHz frequency. The plasma was generated using two electrodes. The voltage and current discharge waveform were measured. The temperature of Ar gas plasma jet at different gas flow rate and distances from the plasma electrode was also recorded. It was found that the temperature increased with increasing frequency to reach the maximum value at 15 kHz, and that the current leading the voltage, which demonstra

This search study the effect of particle size of graphite on the mechanical and thermal properties of epoxy composites, where graphite adopted with particle sizes (45,53,75) ?m, respectively, and the percentages by weight (0,1,3,5,7,9)% for each size of this three particle sizes.Mechanical properties represented by the bending (three-point bending) and through which the conclusion is bending stress and modulus of elasticity, thermal properties were either through thermal conductivity tests.The results showed that the ratio(1%) is the maximum value of bending stress at the three particle size and the (45 ?m) is the maximum.Thermal conductivity result show is the maximum value at ratio (1%) of particle size(53 ?m)

This work deals with thermal cracking of slack wax produced as a byproduct from solvent dewaxing process of medium lubricating oil fraction in AL-Dura refinery. The thermal cracking process was carried out at a temperature ranges 480-540 ºC and atmospheric pressure. The liquid hourly space velocity (LHSV) for thermal cracking was varied between 1.0-2.5 . It was found that the conversion increased (61 - 83) with the increasing of reaction temperature (480 - 540) and decreased (83 - 63) with the increasing of liquid hourly space velocity (1.0 - 2.5).
The maximum gasoline yield obtained by thermal cracking process (48.52 wt. % of feed) was obtained at 500 ºC and liquid hour space velocity 1 . The obtaining liquid product at the best op

Transient displacement of laminated plates under combined load based on Mantari' s displacement field are investigated. The solution is implemented under transient mechanical load (sinusoidal, step and triangular sinusoidal distributed pressures pulse) and thermal buckling for plates with different layer orientation and thickness ratio. Equations of motion based on higher-order theory are derived through Hamilton' s principle, and solved using Naviertype solution for simply supported laminated plates. The results are presented for many effective parameters such as the number of laminate and orientation on the dynamic response of plates. Results show the validity of this displacement field in studying response of laminated thick and

A plastic tubes used as absorber of active flat plate solar collector (FPSC) for heating water were studied numerically and experimentally. The set-up is located in Babylon (republic of Iraq) 43.8⁰ East longitude and 32.3⁰ North latitude with titled of 45⁰ toward the south direction.  The study involved three dimensions mathematical model for flat coil plastic absorber which solved by FLUENT-ANSYS-R.18 program. Experiments were conducted at outdoor conditions for clear days on January and February 2018 with various water volume flow rates namely (500, 750, 1000, 1250, and 1500 Liter per hour LPH) on each month for Reynolds number range of (1 x 10⁴ to 5 x 10⁴) th

The search aims to find out the most important requirements for the success of marshes investment and maximize the expected returns of investment was marked by a problem find aquestion for availability requirements necessary for the success of marshes investment has a research community owners decision in the province Maysan the most important conclusions to the search is that the investment great importance in support of the economy and raising the cultural and social level, there is no investment successful but only with configure the investment environment appropriate economic, social, cultural, political, and security ways. the most important recommendations are working on the provision of the investment environment appropria