Abstract:

                    This research aims to apply the Performance Focused Activity Based Costing System in the consultant office of Al-Khwarizmi College of Engineering at the University of Technology for the purpose of measuring the cost of consulting services provided by these offices in order to reduce costs and their reflection in achieving profits. For the purpose of calculating costs accurately, and to test the hypothesis of the research, the research was applied in the office of the consultant of the College of Engineering Al-Khwarizm - University of Baghdad through the financial statement

The aim of the research is to identify both the re-engineering of management processes and the strategic decision-making process in the research community and determine the nature of the correlation between the two variables and know the relationship between them to achieve the research goal. The researcher used a descriptive and analytical method. The research community consists of a group of professors and staff of the College of Education affiliated to the University of Mustansiriya in Baghdad, which their number were (45),  the researcher has distributed the forms to all members of the sample,  only (3) forms were excluded for invalidity and thus the number of forms approved in the analysis were (42) forms. The rese

In the recent years the research on the activated carbon preparation from agro-waste and byproducts have been increased due to their potency for agro-waste elimination. This paper presents a literature review on the synthesis of activated carbon from agro-waste using microwave irradiation method for heating. The applicable approach is highlighted, as well as the effects of activation conditions including carbonization temperature, retention period, and impregnation ratio. The review reveals that the agricultural wastes heated using a chemical process and microwave energy can produce activated carbon with a surface area that is significantly higher than that using the conventional heating method.

This study focuses on synthesizing Niobium pentoxide (Nb₂O₅) thin films on silicon wafers and quartz substrates using DC reactive magnetron sputtering for NO₂ gas sensors. The films undergo annealing in ambient air at 800 °C for 1 hr. Various characterization techniques, including X-ray diffraction (XRD), atomic force microscopy (AFM), energy-dispersive X-ray spectroscopy (EDS), Hall effect measurements, and sensitivity measurements, are employed to evaluate the structural, morphological, electrical, and sensing properties of the Nb₂O₅ thin films. XRD analysis confirms the polycrystalline nature and hexagonal crystal structure of Nb₂O₅. The optical band gap val

This study focuses on synthesizing Niobium pentoxide (Nb2O5) thin films on silicon wafers and quartz substrates using DC reactive magnetron sputtering for NO2 gas sensors. The films undergo annealing in ambient air at 800 °C for 1 hr. Various characterization techniques, including X-ray diffraction (XRD), atomic force microscopy (AFM), energy-dispersive X-ray spectroscopy (EDS), Hall effect measurements, and sensitivity measurements, are employed to evaluate the structural, morphological, electrical, and sensing properties of the Nb2O5 thin films. XRD analysis confirms the polycrystalline nature and hexagonal crystal structure of Nb2O5. The optical band gap values of the Nb2O5 thin films demonstrate a decrease from 4.74 to 3.73 eV

An experimental study was conducted on pressure drop of water flow through vertical cylindrical packed beds in turbulent region and the influence of the operating parameters on its behavior. The bed packing was made of spherical and non-spherical particles (spheres, Rasching rings and intalox saddle) with aspect ratio range 3.46  D/dp  8.486 obtaining bed porosities 0.396 0.84 and Reynolds number 1217  21758. The system is consisted of 5 cm inside diameter Perspex column, 50 cm long; distilled water was pumped through the bed with flow rate 875, 1000, 1125, 1250,1375 and 1500 l/h and inlet water temperature 20, 30, 40 and 50 ˚C. The packed bed system was monitored by using LabVIEW program, were the result

Background: Curve of Spee (CS) is an anteroposterior anatomical curve established by the occlusal alignment of the teeth viewed in the sagittal plane. This occlusal curvature has clinical importance in orthodontics and other fields of dentistry. This study aimed to evaluate the relationship between the CS and dentofacial morphology of different skeletal patterns in both genders. Materials and Methods: Eighty six Iraqi Arab subjects (44females,42 males ) their age ranged from 17 -30 years, classified into: Skeletal I with normal occlusion(15 females and 15 males), skeletal II with CI II div 1 malocclusion (15 females and 15 males) and skeletal III with CI III malocclusion (14 females and 12 males). Forty one variables measured us

The current study aims to identify the effect of guided visualization strategy in developing the visual perception among kindergarteners. The experimental design was used; pre-post test. A total of (32) boy and girl ranging 5 to 6 years old were selected from al-Rabeea’ kindergarten, directorate of al-karkh 2 / Baghdad. The sample divided into equal two group (16) boy and girl of each one. al-Talaqany’s (2016) visual perception skills test among kindergarteners was adopted to collect the required data. The collected data had processed based on (gender, pre-post test, and age). To achieve the objectives of the study; the researcher set up series of sessions that addressed the guided visualization strategy among kindergarteners compose

Abstract: The aim of the research identify the effect of using the five-finger strategy in learning a movement chain on the balance beam apparatus for students in the third stage in the College of Physical Education and Sports Science, as well as to identify which groups (experimental and controlling) are better in learning the kinematic chain on the balance beam device, has been used The experimental approach is to design the experimental and control groups with pre-and post-test. The research sample was represented by third-graders, as the third division (j) was chosen by lot to represent the experimental group, and a division Third (i) to represent the control group, after which (10) students from each division were tested by lot to repr

The first studies on shocks and vibrations were carried out at the beginning of the 1930s to improve the behavior of buildings during earthquakes. Vibration tests on aircraft were developed from 1940 to verify the resistance of parts and equipments prior to their first use. Flutter is a well-known example of dynamic aero elasticity, where when oscillation of structure interacted with unsteady aerodynamic forces the flutter will occur. Vibration on any structure without damping means that self-harmonic oscillation will occur, and in most cases the oscillation may start to increase until structural failure. This behavior is very similar to resonance phenomena if only the oscillation is being studied as a vibration case. In vibration suppre