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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
Fri May 01 2020
Journal Name
Journal Of Oral And Maxillofacial Surgery, Medicine, And Pathology
Multiple endocrine neoplasia type 2B: Maxillofacial finding in one case
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Publication Date
Wed Jan 01 2014
Journal Name
Iraqi Journal Of Agricultural Sciences
Predicting maize ear grain weight in situ by ear dimensions
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To find out a simple and efficient equation to estimate maize ear grain weight on farm (in situ), twenty three maize crosses along with two synthetics were grown in the field. On the experimental farm of the Dept. of Field Crop Sci., College of Agric., Univ. of Baghdad, seeds of twenty five maize genotypes were grown in the fall season of 2013 with three replicates. At dough stage of the kernels, five naked ears of each experimental units were measured for length and maximum diameter. This will sum up 125 ears of the trial. The volumes of ears were calculated as cylinder (length× r2× 3.1416). Grain weight of all ears were determined after harvesting and drying to 15% grain moisture. A constant was calculated by dividing ear grain weight b

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Publication Date
Sun Dec 07 2014
Journal Name
Baghdad Science Journal
Is serum amylase normal in women with polycystic ovarian syndrome?
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Background : Polycystic ovary syndrome (PCOS) is the most common cause of infertility in reproductive-age women , it is an important harbinger of metabolic disorders. It has been reported that hyperamylasemia can be used as marker of ovarian cancer patients . The current study was conducted to evaluate amylase activity and to estimate the correlation of this enzyme with insulin and insulin resistance in PCOS patients. Methods: This study was conducted on forty five patients with PCOS in comparison to twenty five women as control. Fasting blood sample was taken from each subject and analyzed for amylase activity , FSH,LH, Insulin , proteins, and blood sugar , meanwhile insulin resistance was determined by HOMA-IR index. Results: The result

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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
Photoacoustic Imaging for Tumor Detection: An in vitro Simulation Study
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Photoacoustic is a unique imaging method that combines the absorption contrast of light or radio frequency waves with ultrasound resolution. When the deposition of this energy is sufficiently short, a thermo-elastic expansion takes place whereby acoustic waves are generated. These waves can be recorded and stored to construct an image. This work presents experimental procedure of laser photoacoustic two dimensional imaging to detect tumor embedded within normal tissue. The experimental work is accomplished using phantoms that are sandwiched from fish heart or blood sac (simulating a tumor) 1-14mm mean diameter embedded within chicken breast to simulate a real tissue. Nd: YAG laser of 1.064μm and 532nm wavelengths, 10ns pulse duration, 4

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
5'-nucleoridase activity in sera from iraq children with leukemia
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Enzyme activity were studied in the sera of children with leukemia than healthy children, where 31 cases were studied, including 21 cases of patients with acute lymphatic leukemia

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Publication Date
Fri Dec 30 2016
Journal Name
Al-kindy College Medical Journal
Congenital Thrombasthenia In Children Welfare Teaching Hospital: A Descriptive Study
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Background: Thrombasthenia is an inherited genetic disorder affecting platelets, which is characterized by spontaneous muco-cutaneous bleeding and abnormally prolonged bleeding in response to injury or trauma. Objectives: The aim of this study was to assess the diagnosis and treatment of thrombasthenia in Children Welfare Teaching Hospital. Type of the study: A cross-sectional study. Methods: This descriptive study was performed on 66 patients with thrombasthenia from the first of October 2013 till the first of July 2015.The diagnosis of the disease was done by a wide spectrum of characteristics including family history, clinical manifestations, laboratory tests.. Results: The common manifestations of the disease at time of diagnosis wer

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn: 1683 - 3597 , E-issn : 2521 - 3512)
Single Dose Antibiotic Prophylaxis in Outpatient Oral Surgery Comparative Study
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         It is clear that correct application of antibiotic prophylaxis can reduce the incidence of infection  resulting from the bacterial  inoculation in a variety of clinical situations; it cannot   prevent  all  infections  any  more  than it  can   eliminate  all  established infections. Optimum  antibiotic   prophylaxis  depends on:  rational  selection  of the drug(s),  adequate  concentrations  of the  drug  in  the  tissues that  are at risk, and attention to  timing  of  administration.  Moreover,  the  risk  of  infection  in  some situations  does not outweigh  the risks which  attend the administration of even the safest antibiotic drug. The aim of this study was to comp

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Publication Date
Mon Jan 01 2024
Journal Name
Lecture Notes In Networks And Systems
Using Machine Learning to Control Congestion in SDN: A Review
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Publication Date
Wed Apr 01 2020
Journal Name
2020 International Conference On Computer Science And Software Engineering (csase)
Implementing a Super Decisions Software (SDS) in a Transport Sector
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Publication Date
Sun Jan 01 2023
Journal Name
International Conference On Scientific Research & Innovation (icsri 2022)
Saccharomyces Cerevisiae as a human pathogen in renal transplant recipients
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