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

Improving" Jackknife Instrumental Variable Estimation method" using A class of immun algorithm with practical application

This research was designed to investigate the factors affecting the frequency of use of ride-hailing in a fast-growing metropolitan region in Southeast Asia, Kuala Lumpur. An intercept survey was used to conduct this study in three potential locations that were acknowledged by one of the most famous ride-hailing companies in Kuala Lumpur. This study used non-parametric and machine learning techniques to analyze the data, including the Pearson chi-square test and Bayesian Network. From 38 statements (input variables), the Pearson chi-square test identified 14 variables as the most important. These variables were used as predictors in developing a BN model that predicts the probability of weekly usage frequency of ride-hai

Tin oxide was deposited by using vacuum thermal method on silicon wafer engraved by Computer Numerical Controlled (CNC) Machine. The inscription was engraved by diamond-made brine. Deep 0.05 mm in the form of concentric squares. Electrical results in the dark were shown high value of forward current and the high value of the detection factor from 6.42 before engraving to 10.41 after engraving. (I-V) characters in illumination with powers (50, 100, 150, 200, 250) mW/cm2 show Improved properties of the detector, Especially at power (150, 200, 250) mW/cm2. Response improved in rise time from 2.4 μs to 0.72 μs and time of inactivity improved 515.2 μs to 44.2 μs. Sensitivity angle increased at zone from 40o to 65o.

Social media is known as detectors platform that are used to measure the activities of the users in the real world. However, the huge and unfiltered feed of messages posted on social media trigger social warnings, particularly when these messages contain hate speech towards specific individual or community. The negative effect of these messages on individuals or the society at large is of great concern to governments and non-governmental organizations. Word clouds provide a simple and efficient means of visually transferring the most common words from text documents. This research aims to develop a word cloud model based on hateful words on online social media environment such as Google News. Several steps are involved including data acq

DeepFake is a concern for celebrities and everyone because it is simple to create. DeepFake images, especially high-quality ones, are difficult to detect using people, local descriptors, and current approaches. On the other hand, video manipulation detection is more accessible than an image, which many state-of-the-art systems offer. Moreover, the detection of video manipulation depends entirely on its detection through images. Many worked on DeepFake detection in images, but they had complex mathematical calculations in preprocessing steps, and many limitations, including that the face must be in front, the eyes have to be open, and the mouth should be open with the appearance of teeth, etc. Also, the accuracy of their counterfeit detectio

spider veins are clusters of Ectatic venules & are common finding on the lower limbs generally believed to be caused by multiple factors, including genetic predisposition, hormonal factors, gravity, occupation, pregnancy, becoming increasingly apparent with age, and trauma. Therapeutic options include sclerotherapy, surgical procedures, and treatment with different laser systems.

 Objectives: The purpose of the study was to evaluate the efficacy and safety of long pulsed (Nd:YAG) laser emitting at 1064nm in the treatment of spider veins.

Patients, Materials and Methods: This prospective study was done in the laser medicine research clinics of the Institute of las

The Bartholin gland cyst is a condition that occurs in approximately 2% of women, most of whom are of reproductive age. Although benign pathology, it is associated with significant patient discomfort. This disorder is caused by the obstruction and consequent dilation of the cyst duct. Definitive treatment involves the surgical removal of the entire cyst. Other alternative treatments include Marsupialization, Word catheter, and the use of CO2 laser. CO2 laser can be used either to vaporize or to excise the Bartholin gland cyst. The Objectives: The purpose of the study was to evaluate the efficacy and safety of (10600nm) CO2 laser in the treatment of Bartholin gland cyst. Patients, Materials & Methods: This study was done in laser medi

The inverse kinematics of redundant manipulators has infinite solutions by using conventional methods, so that, this work presents applicability of intelligent tool (artificial neural network ANN) for finding one desired solution from these solutions. The inverse analysis and trajectory planning of a three link redundant planar robot have been studied in this work using a proposed dual neural networks model (DNNM), which shows a predictable time decreasing in the training session. The effect of the number of the training sets on the DNNM output and the number of NN layers have been studied. Several trajectories have been implemented using point to point trajectory planning algorithm with DNNM and the result shows good accuracy of the end

The current research aims at testing the relationship between organizational immunity and preventing administrative and financial corruption (AFC) in Iraq. The Statistical Package for the Social Sciences program (R& SPSS) was used to analyse the associated questionnaire data. The research problem has examined how to activate the functions of the organizational immune system to enable it to face organizational risks, attempt to prevent administrative and financial corruption, and access the mechanisms by which to develop organizational immunity. A sample of 161 individuals was taken who worked in the Directorate General of Education, Karbala. Also, it was concluded to a lack of memory function for organizational immunity. In a