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

     The aim of this research is to study the surface alteration characteristics and surface morphology of the superhydrophobic/hydrophobic nanocomposite coatings prepared by an electrospinning method to coat various materials such as glass and metal. This is considered as a low cost method of fabrication for polymer solutions of Polystyrene (PS), Polymethylmethacrylate (PMMA) and Silicone Rubber (RTV). Si were prepared in various wt% of composition for each solutions. Contact angle measurement, surface tension, viscosity, roughness tests were calculated for all specimens. SEM showed the morphology of the surfaces after coated. PS and PMMA showed superhydrophobic properties for metal substrate, while Si showed hydroph

In light of today's business world, who faces challenges and intense competition as a result of the rapid evolution of technical and informational, organizations had to respond to variables through the adoption of modern management techniques that reduce the effects of risks and activating the role of the internal control system in order to contribute to the early detection of risks and reduce the negative results expected .The research is to address the problem faced by organizations which still follow the traditional methods in the control activities, and the lack of knowledge of the management and their staff of the importance of the existence of risk management and internal control system takes into account these risks, and the limit

أن للتطرف العنيف أسباب متنوعة تقف وراء ظهوره وتمدده في دول العالم المختلفة على نطاق واسع، إذ إن لكل بيئة ظروفها وخصوصياتها الكلية والفرعية التي تسهم في تعزيز القدرة التأثيرية للسلوكيات العنفية في إطار مجتمع ما، لاسيما إذا علمنا إن التطرف العنيف المؤدي الى الإرهاب كسلوكيات عنفية متطرفة مدمرة للبناء المجتمعي ما كان ليستمر لولا وجود بيئة حاضنة وظروف تساعد في انتشاره واستمرارية قدراته التأثيرية في البناء السي

أن للتطرف العنيف أسباب متنوعة تقف وراء ظهوره وتمدده في دول العالم المختلفة على نطاق واسع، إذ إن لكل بيئة ظروفها وخصوصياتها الكلية والفرعية التي تسهم في تعزيز القدرة التأثيرية للسلوكيات العنفية في إطار مجتمع ما، لاسيما إذا علمنا إن التطرف العنيف المؤدي الى الإرهاب كسلوكيات عنفية متطرفة مدمرة للبناء المجتمعي ما كان ليستمر لولا وجود بيئة حاضنة وظروف تساعد في انتشاره واستمرارية قدراته التأثيرية في البناء السي

      Computational linguistics is a modern branch of linguistics concerned with computer processing of natural languages. It makes computer as human brain simulate to human mind to understand language endoscopy and application.  It stems from the use of computers to create programs and information systems that help the user to solve linguistic issues such as translation, analysis, parsing, and others This research seeks to show the employability of Arabic grammar, especially the past tense of it, in the light of this theory The study made use of the computer program (Madamera) to apply its samples of past phrasal verbs,  In its methodology

This research aims to determine the role of employee performance evaluation of the achievement of the quality of human resources in the Office of the Inspector General / Martyrs Foundation requirements by employing comparison steps reference with the Office of the Inspector General / Ministry of Higher Education and Scientific Research, has been touching the researchers need the Office of the Inspector General / Martyrs Foundation to apply assess the performance is good for workers and the employment of its outputs to achieve the requirements of the above-mentioned system, and in order to stand on this role we raised the following question President: (is the quality of human resources requirements are achieved through the employm

This study aims to identify the role of electronic management in simplifying the work procedures at Imam Muhammad bin Saud Islamic University. The study was based on the random sample of (366) individuals. The data were collected through interviews and questionnaire. The statistical tests were applied according to the data and the study hypotheses: Cronbach’s Alpha, mean, standard deviation, Z test, ANOVA. The study concluded numbers of results: Imam Muhammad bin Saud Islamic University applies electronic management in its administrative processes (planning, organizing, directing, controlling) to a very high level. There are substantial differences in the views of the sample me

The aim of the research to apply TD-ABC technology to determine the idle capacity of the central oil companies (oil field east of Baghdad), as a modern cost management technology based on time-oriented activities (TD-ABC) is used by industrial companies in general and oil companies on In particular to build a sustainable Calvinist pillar and make future decisions by identifying idle energy to gain it a competitive advantage, the descriptive analytical approach has been adopted in calculating and analyzing the company’s data for 2018, and the most prominent conclusions of this research are managing idle energy and the task of applying cost technology on the basis of time-oriented activities and providing Convenient spatial infor