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 current study aims to investigate the effect of strategic knowledge management practices on an excellent performance at the Institution of Industrial Development and Research- the Ministry of Iraqi Industry (IDRMII). The present research is designed according to the descriptive method. To achieve the mentioned research objective, the researchers used the questionnaire as the main data collection tool. The research sample was 150 managers who are working at the top and middle management levels. To analyses the data gathered and reaching the results, several statistical techniques were used within AMOS.V25, SPSS.V21Software, This study reached a set of results, the most important of which is the existence of a positive correlat

              Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

Aim: This abstract aims to highlight the critical nature of climate change as a pressing challenge facing humanity in the 21st century. It underscores the severe consequences it poses to essential facets of human existence, including water and energy resources, agricultural production, and the broader environmental systems. Method: The abstract primarily utilizes a descriptive approach to emphasize the impact of climate change on the Middle East, particularly the Arab region. It relies on a review of existing knowledge and data related to climate change and its effects on ecosystems and drought patterns. Results: The abstract outlines the direct and indirect repercussions of climate change on human life and the environment. It draws atten

Background: Silymarin is a polyphenolic flavonoid
derived from milk thistle (Silybum marianum) that has
anti-inflammatory, cytoprotective, anticarcinogenic
and antioxidant effects. It has been used medicinally
to treat liver disorders including acute and chronic
viral hepatitis, toxin/drug induced hepatitis, and
alcoholic liver disease.
Objective: To evaluate the antinociceptive effect of
silymarin in experimental animal model of pain.
Methods: The efficacy and dose response effect of
silymarin (125, 250, and 500mg/kg) were assessed
against control using tail flick test in mice as a model
of nociceptive pain. In this model, all doses of
silymarin were given intraperitoneally 15 min before
immersi

The objective of study is to investigate the effect of using of Whey – Extracted Soyamilk indifferent Proportions instead of Cow s milk on Standing Height of Muffin of 5.5 cm. was reached in the treatment C ( 50% Whey – Extracted Soyamilk ) as compared with a Control treatment A (0% Whey – Extracted Soyamilk) at which the Muffin height reached 4.8 cm. About the sensory evaluation , The results showed for the Flavour property , to a significant difference was found between the treatment A (0% whey – Extracted Soyamilk ) which got 6.2 degree as compared with the two treatments namely , D(75% Whey – Extracted Soyamilk) and E(100% Whey – Extracted Soyamilk) Which got 5.7 and 5.3 degree , respectively. For Ge

The aim of the research is to diagnose the level of awareness and response of the researched sample to the concept of enlightened leadership and strategic alignment, as well as to measure the strength and weakness of the relationships between the independent variable of enlightened leadership and the dependent variable of strategic alignment with its dimensions. Thus, the research problem was defined by the main question of identifying the role played by enlightened leadership in achieving strategic alignment in a number of private Iraqi commercial banks. In light of this, the hypothetical research model was designed, embodying the relationship between the research variables. The descriptive analytical approach was adopted, and a ques

The experiments were conducted in laboratory conditions of a temperature of 25± 2C and relative moisture of 40± 5 % to evaluate the effectiveness of the cinnamon, lavender and clove essential oils on some biological life aspects of cowpea beetle, C. maculates. Results of the obligative experiment for the effect of the oils on insect adult killing showed that the concentration of 5% caused a mortality percentage averaged 13.33% of the insect males. The mortality percentage of the insect females was 11.3% for the cinnamon and lavender oils. The lavender oil had the lowest effect on adult killing, not exceeding 0. For the effect of the oils on egg laying, clove oil affected the number of eggs highly at the concentration of 5%, result

This study was carried out in epidemically field with common reed (Phragmites communis Trin.) plants in the Nassiriah cityThiQur governorate ,during 2009/2010 to investigate the influence of plant growth regulator gibberellin (GA3)and cytokinin (CK) in increasing the efficacy of glyphosate and Fluazifop-butyl in common reed control . Factorial experiment in RCBD was used with three replications in tow Factors . Glyphosate 3500mg .l־¹ gave the higher mean of injury score of common reed and lower mean of common reed shoots , shoots dry weight and rhizome dry weight(3.59,22.01 shoot /0.5m² ,0.57Kg / 0.5m² and 250.50gm /0,5m² ),respectively. All plant growth regulators gaves the higher means of common reed shoots and rhizome dry weight com