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Measuring the cost of consulting services under the traditional cost approach and the performance-based costing technique and its impact on achieving profits : Applied research in the advisory office of Al-Khwarizmi College of Engineering - University of Baghdad
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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 statements for the year ending 12/31/, because the data of these years were issued and audited by the Federal Office of Financial Supervision. A number of conclusions were reached, the most important of which are: reliance on traditional costing methods and techniques in measuring the cost of its services, which makes it unable to keep pace with developments in the business environment, as a result of its failure to properly determine the cost of its services, which is reflected negatively on profits. In addition, the use of costing technology based on activity based on performance would reduce costs, and help the management of these offices to continue to perform their work for a period of years.

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Publication Date
Tue Aug 20 2019
Journal Name
Political Sciences Journal
Israeli foreign policy towards Iraq after occupation in 2003
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Summery of the Study: The Israeli interest in Iraq was not the result of the 2003 US war, which ended with its occupation, but Iraq was still at the top of Israeli concerns, as it was due to its interest and desire to occupy the Zionist movement for a number of reasons, most importantly its religious position in the Jews and control It is a sacred religious duty, so Israel has employed all its organs, institutions, relations and espionage networks in order to penetrate it and perpetuate its existence, and succeeded in achieving its foreign policy objectives at a time when the area was open to it without opposition or competition thanks to its strategic alliance with the states Of the United States of America, which has been able to penet

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Publication Date
Sat Dec 02 2023
Journal Name
Journal Of Engineering
Augmented Reality’s Role in Highlighting Historical Heritage / Kirkuk Citadel
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Augmented Reality (AR) is one of the technological developments in recent years that uses the real world as a basic pillar and enhances it by overlaying virtual objects created by computers. The study provides an overview of the use of augmented reality technology in meeting one of the most important requirements of cultural tourism: highlighting cultural and historical heritage. Accordingly, the research problem concentrated on the lack of local literature associated with the use of augmented reality in cultural tourism. It aimed to fill this gap by building a knowledge base and demonstrating the potential of augmented reality in this field. Hence, the importance of research in drawing the attention of tourism practitio

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Publication Date
Sat Jun 30 2012
Journal Name
Al-kindy College Medical Journal
VCAM-1 Expression in Endometerium with Human Cytomegalovirus Infection
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Background: To elucidate the possible role of human cytomegalovirus in pregnancy loss through induction of certain pro-inflammatory adhesion molecules.
Methods: Paraffin embedded sections of curate samples were obtained from 34 women had spontaneous abortion, and 5 women had elective termination of pregnancy (as control), and then subjected for immunohistochemistry analysis to detect human cytomegalovirus (HCMV) early protein and VCAM-1 molecule.
Results: Nine out of 34 women with spontaneous abortion were positive for HCMV early protein, with a
significantly higher expression of VCAM-1 in HCMV positive cases as compared with HCMV negative and the control groups (p = 0.05, 0.001 respectively).
Conclusion: HCMV infection may p

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Publication Date
Tue Jun 30 2009
Journal Name
Al-kindy College Medical Journal
Glucose Tolerance in Pregnant Women Inflicted with Candida Albicans
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Background: Many previous studies were concerned with
the relationship between gestational diabetes and the
development of vaginal candidiasis in pregnant women. In
this study, our aim is directed to uncover glucose tolerance
status in non-diabetic pregnant women inflicted with
candida albicans.
Methods: Thirty-four pregnant women with vaginal
condidiasis (as demonstrated by microscopy) were enrolled
in this study. The patients were nearly similar in their
anthropometric and demographic criteria with those of the
healthy pregnant women (control group, forty –two
women). Fasting plasma sugar and glucose tolerance test
were alone for all patients and control group.
Results: fasting plasma sugar was

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Publication Date
Mon Mar 09 2020
Journal Name
Agrosystems, Geosciences & Environment
In-season potato yield prediction with active optical sensors
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Crop yield prediction is a critical measurement, especially in the time when parts of the world are suffering from farming issues. Yield forecasting gives an alert regarding economic trading, food production monitoring, and global food security. This research was conducted to investigate whether active optical sensors could be utilized for potato (Solanum tuberosum L.) yield prediction at the mid.le of the growing season. Three potato cultivars (Russet Burbank, Superior, and Shepody) were planted and six rates of N (0, 56, 112, 168, 224, and 280 kg ha−1), ammonium sulfate, which was replaced by ammonium nitrate in the 2nd year, were applied on 11 sites in a randomized complete block design, with four replications. Normalized difference ve

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Publication Date
Sat Jan 01 2011
Journal Name
Proceedings Of The 12 Th Scientific Conference Foundation Of Technical Education
Swine Flue A Virus Subtype (H1N1) Infection in Iraqi.
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Background: Swine influenza (also Called pig influenza, swine flu, hog flu and pig flu) is an infection by any one of several types of swine influenza virus (SIV) or S-OIV (Swine-Origin influenza virus) is any strain of the influenza family of viruses that is endemic in pigs. Patients and Methods:- Ninety patients with there families suspected of swine flu who were admitted to Central Teaching Hospital of Pediatric in Baghdad seventy one from Baghdad Al-Kerkh, twelve from Baghdad Al-Rasafa and seven other Iraqi Governorate (1 in Suleimaniya, 2 in Baquba, 4 in Anbar) they were included in a prospective study started from the 1st October till the 30 th of November 2009. Results:- The study revealed from )90( suspected cases the H1N1 Virus Pos

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Publication Date
Thu Aug 11 2016
Journal Name
Advanced Materials
Contact Resistance Effects in Highly Doped Organic Electrochemical Transistors
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Publication Date
Thu May 28 2020
Journal Name
Applied Sciences
THz-TDS for Detecting Glycol Contamination in Engine Oil
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There continues to be a need for an in-situ sensor system to monitor the engine oil of internal combustion engines. Engine oil needs to be monitored for contaminants and depletion of additives. While various sensor systems have been designed and evaluated, there is still a need to develop and evaluate new sensing technologies. This study evaluated Terahertz time-domain spectroscopy (THz-TDS) for the identification and estimation of the glycol contamination of automotive engine oil. Glycol contamination is a result of a gasket or seal leak allowing coolant to enter an engine and mix with the engine oil. An engine oil intended for use in both diesel and gasoline engines was obtained. Fresh engine oil samples were contaminated with fou

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Publication Date
Wed Jun 28 2023
Journal Name
Al–bahith Al–a'alami
Public Attitudes Towards National Issues in Interactive Television Programs
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This research aims to investigate the extent to which the Iraqi audience relies on interactive television programs as a source of information regarding national issues and their resulting impacts. It seeks to identify the types and nature of attitudes developed among the public towards national issues through these programs and determine the prominent topics and issues highlighted to the audience. The researcher employed a field survey as the primary research method, employing a questionnaire for data collection along with scientific observation and the Likert three-point scale to measure attitudes. The study was guided by the media dependency theory. A sample of 520 questionnaires was distributed to residents in

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Publication Date
Sat Aug 01 2020
Journal Name
Journal Of Engineering
Salt Distribution in a Soil Irrigated by Subsurface Emitter
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The best design of subsurface trickle irrigation systems requires knowledge of water and salt distribution patterns around the emitters that match the root extraction and minimize water losses. The transient distribution of water and salt in a two-dimensional homogeneous Iraqi soil domain under subsurface trickle irrigation with different settings of an emitter is investigated numerically using 2D-HYDRUS software. Three types of Iraqi soil were selected. The effect of altering different values of water application rate and initial soil water content was investigated in the developed model. The coefficient of correlation (R2) and the root-mean-square error (RMSE) was used to validate the predicted numerical res

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